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5029 full-text articles. Page 1 of 113.

Income Tax Concerns With Purpose Trusts, Thomas E. Simmons 2017 University of South Dakota School of Law

Income Tax Concerns With Purpose Trusts, Thomas E. Simmons

Thomas E. Simmons

No abstract provided.


Reaping Where They Have Not Sowed: Have American Churches Failed To Satisfy The Requirements For The Religious Tax Exemption?, Vaughn E. James 2017 St. John's University School of Law

Reaping Where They Have Not Sowed: Have American Churches Failed To Satisfy The Requirements For The Religious Tax Exemption?, Vaughn E. James

The Catholic Lawyer

No abstract provided.


Not Too Salt-Y: The Disparate Federal Income Tax Treatment Of Business And Non-Business State And Local Taxes, Michael S. Knoll 2017 University of Pennsylvania Law School

Not Too Salt-Y: The Disparate Federal Income Tax Treatment Of Business And Non-Business State And Local Taxes, Michael S. Knoll

Faculty Scholarship

The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness state and local taxes while maintaining the deduction for business state and local taxes. That disparate treatment has generated a storm of negative commentary. In this short essay, I consider whether the federal tax law should allow a deduction for business state and local taxes assuming that there is no deduction for nonbusiness state and local taxes. I argue that investors and businesses, including pass-through businesses, should be allowed to deduct state and local property and sales taxes, but not general income ...


What Is State Aid And Why Corporations Should Be Worried About It?, José Manuel Martin Coronado 2017 EMAE - Estudio Martin Abogados & Economistas

What Is State Aid And Why Corporations Should Be Worried About It?, José Manuel Martin Coronado

José-Manuel Martin Coronado

This papers gives a deep legal analysis on the foundations of state aid applicable to the European Union based on the EU Treaty. It states that the Draft Notice of the Notion of State in 2014 was a break point to modernize it and to improve its utility to fight tax avoidance. However, many issues remain to be developed in order to make it a more effective tool against BEPS.


Taxing Systemic Risk, Eric D. Chason 2017 William & Mary Law School

Taxing Systemic Risk, Eric D. Chason

University of New Hampshire Law Review

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers ...


Tax Credits Basics & Update--Historic Tax Credits And New Markets Tax Credits (Powerpoint), Stephen M. Sharkey 2017 College of William & Mary Law School

Tax Credits Basics & Update--Historic Tax Credits And New Markets Tax Credits (Powerpoint), Stephen M. Sharkey

William & Mary Annual Tax Conference

No abstract provided.


End The Bloody Taxation: Seeing Red On The Unconstitutional Tax On Tampons, Victoria Hartman 2017 Northwestern Pritzker School of Law

End The Bloody Taxation: Seeing Red On The Unconstitutional Tax On Tampons, Victoria Hartman

Northwestern University Law Review

Why was there so much activism in the United States, and across the world, to end the tampon tax in 2016? This Note situates the movement to end the tampon tax within a broader history of feminist activism related to tampons and menstruation. It also analyzes the constitutional dimensions of the tax on feminine hygiene products and serves as a litigation guide for plaintiffs claiming that a state, city, or county sales tax on feminine hygiene products violates the Equal Protection Clause. Lastly, this Note demonstrates the hardships women face paying this tax and encourages state legislatures and city councils ...


Taxing Systemic Risk, Eric D. Chason 2017 William & Mary Law School

Taxing Systemic Risk, Eric D. Chason

Faculty Publications

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers ...


Show Me The Money: Legal And Prudential Considerations For Religious Organizations Participating In Fund Raising Ventures, Deirdre Dessingue Halloran 2017 St. John's University School of Law

Show Me The Money: Legal And Prudential Considerations For Religious Organizations Participating In Fund Raising Ventures, Deirdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.


Federal Tax Code Restrictions On Church Political Activity, Deirdre Dessingue Halloran, Kevin M. Kearney 2017 St. John's University School of Law

Federal Tax Code Restrictions On Church Political Activity, Deirdre Dessingue Halloran, Kevin M. Kearney

The Catholic Lawyer

No abstract provided.


Are Taxes Converging?, Reuven S. Avi-Yonah, Gianluca Mazzoni 2017 University of Michigan Law School

Are Taxes Converging?, Reuven S. Avi-Yonah, Gianluca Mazzoni

Law & Economics Working Papers

Eduardo Baistrocchi’s outstanding new book on tax treaty disputes is the result of an intense five-year global collaborative project among international tax scholars, practitioners and administrators. The book provides an unprecedented set of information and offers the first global qualitative and quantitative analysis on one of the most important debates over international tax scholarship across the last decades, that is, whether an international tax regime exists and is binding upon states as a matter of customary international law.


Asset Management Strategies Revisited, Charles P. Reynolds, Daniel J. Wintz, Dierdre Dessingue Halloran 2017 St. John's University School of Law

Asset Management Strategies Revisited, Charles P. Reynolds, Daniel J. Wintz, Dierdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.


Payments In Lieu Of Taxes: The Philadelphia Experience, George S. Forde, Jr., Christopher E. Cummings 2017 St. John's University School of Law

Payments In Lieu Of Taxes: The Philadelphia Experience, George S. Forde, Jr., Christopher E. Cummings

The Catholic Lawyer

No abstract provided.


Letter To Orrin G. Hatch And Ron Wyden On Donor-Advised Funds, Ray D. Madoff, Roger Colinvaux 2017 Boston College Law School

Letter To Orrin G. Hatch And Ron Wyden On Donor-Advised Funds, Ray D. Madoff, Roger Colinvaux

Law School Publications

Letter to Orrin G. Hatch, chairman of the United States Senate Committee on Finance and Ron Wyden, the ranking member of that committee. This letter was a response to a September 6 letter from the representatives of charitable foundations, which in turn responded to a July 17 letter from Madoff and Colinvaux. The subject of the letter is a set of proposed changes, proposed by Madoff and Colinvaux, to the tax code related to donor-advised funds.


Taxation And Doing Business In Indian Country, Erik M. Jensen 2017 University of Maine School of Law

Taxation And Doing Business In Indian Country, Erik M. Jensen

Maine Law Review

Economic development on the lands of the American Indian nations has been spotty at best. Almost everyone knows the great success stories with Indian gaming, which has been furthered by federal legislation, but those economic benefits have not been felt uniformly. Some tribes have prospered because of this peculiarly favored form of enterprise; others have not and, in many cases, probably cannot. Substantial economic development in Indian country will not occur without significant infusions of outside capital, but investment by non-Indian and nongovernmental sources is risky, or is perceived to be so, which leads to the same practical result. This ...


Current Tax Issues Affecting Religious Organizations, Howard M. Schoenfeld 2017 St. John's University School of Law

Current Tax Issues Affecting Religious Organizations, Howard M. Schoenfeld

The Catholic Lawyer

No abstract provided.


Tax-Exempt Public Charities: Increasing Accountability And Compliance, Robert C. DeGaudenzi 2017 St. John's University School of Law

Tax-Exempt Public Charities: Increasing Accountability And Compliance, Robert C. Degaudenzi

The Catholic Lawyer

No abstract provided.


Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner, Jennifer S. Hamel 2017 University of Maine School of Law

Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner, Jennifer S. Hamel

Maine Law Review

Cynthia Rowe is currently serving a life sentence in prison for the shooting death of her brother-in-law. While she may have lost her criminal case, at least Rowe came away victorious in the recent Tax Court decision, Rowe v. Commissioner, in which she was awarded the earned income tax credit (EITC) over the objection of the Internal Revenue Service (Service or IRS). Unfortunately, her victory comes at the expense of sound legal analysis and public policy. Despite the efforts of Congress to ensure that the benefit of the EITC is given only to those who need it most by imposing ...


Ubit Update, Deirdre Dessingue Halloran 2017 St. John's University School of Law

Ubit Update, Deirdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.


Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought 2017 St. John's University School of Law

Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought

The Catholic Lawyer

No abstract provided.


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