William & Mary Law School
Universitas Indonesia
University of Florida Levin College of Law
University of Baltimore School of Law
George Washington University Law School
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky,
2023
Benjamin N. Cardozo School of Law
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky
Amicus Briefs
As a matter of state law, New York’s own regulations and case law do not permit taxation of Professor Zelinsky’s income earned at home in Connecticut for the COVID-19 period starting on March 15, 2020. Even if New York law permitted the taxation of Professor Zelinsky’s Cardozo salary during this COVID-19 period, as a matter of federal constitutional law, the Due Process and dormant Commerce Clauses do not permit New York’s taxation of this salary earned in Connecticut. In addition, Zelinsky v. Tax Appeals Tribunal, 1 N.Y. 3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), does not apply to …
The Tax And Zakat Appeal System In The Kingdom Of Saudi Arabia: An Overview,
2023
Al-Imam Muhammad Ibn Saud Islamic University
The Tax And Zakat Appeal System In The Kingdom Of Saudi Arabia: An Overview, Ahmed A Altawyan
مجلة جامعة الإمارات للبحوث القانونية UAEU LAW JOURNAL
The competent judicial authority for adjudicating tax disputes differs from state to state. Some laws allow general court’s jurisdiction to adjudicate tax disputes. Others allow administrative court’s jurisdiction over taxation and zakat disputes because one of the parties involved in most such disputes is the competent government authority vested with administrative decision-making powers for assessment and collection of taxes. Therefore, it is natural for the administrative judiciary to be vested with the adjudication of tax disputes. However, there is a different legal system in the Kingdom of Saudi Arabia (KSA) to address such disputes. This study examines the differences between …
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas,
2023
Villanova University Charles Widger School of Law
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams
Villanova Environmental Law Journal
No abstract provided.
Too Small To Succeed: How Small Nonprofits Are Disadvantaged By The Unrelated Business Income Tax,
2023
Brooklyn Law School
Too Small To Succeed: How Small Nonprofits Are Disadvantaged By The Unrelated Business Income Tax, Rebeka Cohan
Brooklyn Law Review
This note explores the unrelated business income tax (UBIT) and its unfair impact on smaller, less well-funded nonprofits. Although typically exempt from taxation, nonprofits can still be subject to the unrelated business income tax. Nonprofits are subject to UBIT when they have income that (1) qualifies as a trade or business, (2) is regularly carried on, and (3) is not substantially related to its tax-exempt purpose. This note argues that small nonprofits are unfairly disadvantaged by UBIT, because they typically have low budgets and small staffs without legal counsel. Congress should update the Internal Revenue Code (IRC) so organizations that …
Front Matter (Letter From The Editor, Masthead, Etc.),
2023
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Fun Tax Facts,
2023
San Jose State University
The Contemporary Tax Journal’S Interview With Ms. Mindy Harada Mayo,
2023
San Jose State University
The Contemporary Tax Journal’S Interview With Ms. Mindy Harada Mayo, Enas J. Al-Mais
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 12, No. 1 – Spring 2023,
2023
San Jose State University
The Contemporary Tax Journal Volume 12, No. 1 – Spring 2023
The Contemporary Tax Journal
No abstract provided.
Sjsu Mst Information,
2023
San Jose State University
Searching For A Compromise: A Case For The Crypto Like-Kind Exchange,
2023
University of Arkansas, Fayetteville
Searching For A Compromise: A Case For The Crypto Like-Kind Exchange, John Paul Boyter
Arkansas Law Review
In recent years, cryptocurrencies, cryptoassets, electronic coins, tokens, non-fungible tokens, and other various terms for electronic assets have gained prodigious attention in the financial world. From the spike (and subsequent drop) in value of Bitcoin, to people spending millions of dollars on pixelated pictures of punks, the market for these assets has been extremely active despite its ups and downs. However, in addition to potential financial success via crypto markets, the development of crypto technology has allowed for a transformation of how individuals and institutions think of currency, financial security, and access to information Part I of this Comment explains …
Constitutional Law And Tax Expenditures: A Prelude,
2023
University of Houston Law Center
Constitutional Law And Tax Expenditures: A Prelude, Johnny Rex Buckles
Arkansas Law Review
“A little learning is a dang’rous thing,” admonished Pope. Judges who pen legal opinions drawing on tax expenditure theory should heed the neoclassical bard. Armed with the modest yet obligatory exposure to the concept of tax expenditures presented in the basic federal income tax course in law school, many judges indeed possess enough learning to be dangerous. The thesis of this Article is that tax expenditure theory must be applied with a skillful, critical, and cautious appreciation for nuance in constitutional cases. This conclusion holds even under the assumption that tax expenditure budgeting is a useful tool of fiscal analysis. …
Case Law On American Indians,
2023
Seattle University School of Law
Case Law On American Indians, Thomas P. Schlosser
American Indian Law Journal
An update on American Indian case law from September 2021-October 2022.
The Case Against The Debt Tax,
2023
Brooklyn Law School
The Case Against The Debt Tax, Vijay Raghavan
Faculty Scholarship
No abstract provided.
The Case Against The Debt Tax,
2023
Brooklyn Law School
The Case Against The Debt Tax, Vijay Raghavan
Fordham Law Review
Americans are increasingly agitating for debt relief. In the last decade, there have been national campaigns to cancel student debt, credit card debt, and mortgage debt. These national campaigns have paralleled local efforts to cancel taxi medallion debt, carceral debt, and lunch debt. But as the public increasingly pursues broad-scale debt relief outside bankruptcy, they face an important institutional obstacle: canceled debt is generally taxable.
The taxability of canceled debt is often raised by opponents as an objection to broad debt cancellation and potentially discounts the value of any debt relief. The conventional account for why we tax canceled debt …
Fake News And The Tax Law,
2023
University of North Carolina School of Law
Fake News And The Tax Law, Kathleen Delaney Thomas, Erin Scharff
Washington and Lee Law Review
The public misunderstands many aspects of the tax system. For example, people frequently misunderstand how marginal tax rates work, misperceive their own average tax rates, and believe they benefit from tax deductions for which they are ineligible. Such confusion is understandable given the complexity of our tax laws. Unfortunately, research suggests these misconceptions shape voter preferences about tax policy which, in turn, impact the policies themselves.
That people are easily confused by taxes is nothing new. With the rise of social media platforms, however, the speed at which misinformation campaigns can now move to shape public opinion is far faster. …
Taxing Digital Platforms,
2023
University of Virginia School of Law
Taxing Digital Platforms, Andrew Hayashi, Young Ran (Christine) Kim
Articles
No abstract provided.
Essay On The Revitalization Of Local Communities,
2023
Toyo University
Essay On The Revitalization Of Local Communities, Hiroshi Saito
Japanese Society and Culture
It is difficult to theorize regional revitalization due to the differences in the characteristics of each local government. However, it may be possible to generalize its basic features: “regional management” and “financial surplus.” The problem of regional revitalization is conventionally discussed from a perspective of public administration. However, this paper reexamines the problem from a management theory perspective. Considering the starting point of regional revitalization is the surplus of public finances, attention is focused on the local tax law, especially on the importance of inhabitant tax, fixed property tax, and resident population policy. The paper also shows that the attraction …
Brief Of Amici Curiae Tax Law Professors,
2023
Benjamin N. Cardozo School of Law
Brief Of Amici Curiae Tax Law Professors, Young Ran (Christine) Kim
Amicus Briefs
Professors Reuven S. Avi-Yonah, David Gamage, Orly Mazur, Young Ran (Christine) Kim, and Darien Shanske (collectively, “Tax Law Professors”) write this amici curiae brief in support of the Appellant in COMPTROLLER OF MARYLAND v. COMCAST — the Maryland Digital Advertising Case.
Many digital transactions currently evade sales taxation in Maryland, even though the closest non-digital analogues are subject to tax. Specifically, digital advertising platforms like Respondents obtain vast quantities of individualized data from and on Marylanders in currently untaxed transactions. The scope and value of these transactions is vast and growing, as they allow advertising platforms the lucrative opportunity to …
A Response To Professor Choi’S Beyond Purposivism In Tax Law,
2023
University of Michigan Law School
A Response To Professor Choi’S Beyond Purposivism In Tax Law, Reuven S. Avi-Yonah
Law & Economics Working Papers
This response to Professor Choi’s excellent article questions whether the proposals made by the article can solve the tax shelter problem, and argues that a better response is to bolster purposivism with a statutory general anti-abuse rule (GAAR).
The Historical Origins Of The Multilateral Tax Convention,
2023
University of Michigan Law School
The Historical Origins Of The Multilateral Tax Convention, Reuven S. Avi-Yonah, Eran Lempert
Law & Economics Working Papers
This paper will survey the efforts to create a multilateral tax convention (MTC) from the beginnings of the international tax regime to the present day. The paper’s main contribution is to provide a historical analysis of the (failed) efforts to create a MTC from the beginnings of the ITR until the League of Nations (as contained in Part 1 to this paper). Part 2 of the paper serves to provide a brief modern context to the historical analysis from Part 1, covering why the multilateral instrument (MLI) that was included in BEPS 1.0 is not a true MTC, and secondly …
