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The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash McWithey 2020 University of Mississippi

The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash Mcwithey

Honors Theses

The Tax Cuts and Jobs Act has had a substantial impact in the United States since its inception in 2017. This tax code overhaul has had a profound effect on the way Division I universities operate their athletic department operations and fundraising efforts. By creating new channels of federal tax revenues and eliminating deductions, such as the “80/20” premium seating deduction that has been used by universities, athletic programs have already begun to see a shift in how they must operate. This modification is done in order to avoid any major repercussions from the new tax code. This thesis ...


“Do No Harm Or Injustice To Them”: Indicting And Convicting Physicians For Controlled Substance Distribution In The Age Of The Opioid Crisis, Julia B. MacDonald 2020 University of Maine School of Law

“Do No Harm Or Injustice To Them”: Indicting And Convicting Physicians For Controlled Substance Distribution In The Age Of The Opioid Crisis, Julia B. Macdonald

Maine Law Review

In response to the devastating impact of the opioid crisis, the Department of Justice has in recent years launched an aggressive crackdown on what it characterizes as “fraudulent prescribers” of controlled substances. Against this backdrop, physicians, prosecutors, and defense attorneys face a number of issues. First, there is a lingering circuit court split on the issue of whether indictments against physicians and other medical professionals for illegal controlled substance distribution must allege that the physician acted “outside the usual course of professional practice and without a legitimate medical purpose.” I argue that acting without a legitimate medical purpose is an ...


Genuine Incorporation Or Tax Avoidance?, LIU Hern Kuan, Vincent OOI 2020 Singapore Management University

Genuine Incorporation Or Tax Avoidance?, Liu Hern Kuan, Vincent Ooi

Research Collection School Of Law

In 2018, two articles in The Straits Times described how some professionals were incorporating one or more companies in an attempt to gain tax advantages. The issue was the difference between the highest personal income tax rate of 22 per cent and the corporate tax rate of 17 per cent, which provided an opportunity for tax arbitrage. The Start-Up Tax Exemption Scheme and Partial Tax Exemption and the availability of corporate tax rebates (typically announced during the Budget) also contributed to making incorporating one or more companies more attractive. Since the articles were published, many professionals have attempted to justify ...


Taxation Of Electronic Gaming, Bryan T. Camp 2020 Texas Tech University School of Law

Taxation Of Electronic Gaming, Bryan T. Camp

Washington and Lee Law Review

At a doctrinal level, the subject of this Article is timely. During this time of the coronavirus pandemic, casinos have been closed and large populations have been subject to stay-home orders from local and state authorities. One can reasonably expect a large increase in electronic gaming and thus an increased need for proper consideration of its taxation. This Article argues for a cash-out rule of taxation.

At a deeper level, the subject of this Article is timeless. Tax law is wickedly complex for a reason. This Article explores that complexity using the example of electronic gaming. It grapples with the ...


Murphy V. Ncaa: Why States In Need Of Revenue Should Challenge The Constitutionality Of 15 U.S.C. § 381, Owen Walsh 2020 University of Cincinnati

Murphy V. Ncaa: Why States In Need Of Revenue Should Challenge The Constitutionality Of 15 U.S.C. § 381, Owen Walsh

University of Cincinnati Law Review

No abstract provided.


Who Carries The Burden Of Proving Causation In An Erisa Section 409(A) Suit For Breach Of Fiduciary Duty?, Edward Rivin 2020 University of Cincinnati

Who Carries The Burden Of Proving Causation In An Erisa Section 409(A) Suit For Breach Of Fiduciary Duty?, Edward Rivin

University of Cincinnati Law Review

No abstract provided.


Oh Captive! My Captive! New York’S Qui Tam Provision For Tax Is Validated In The Captive Insurance Context, Nicholas M. Coppola 2020 Boston College Law School

Oh Captive! My Captive! New York’S Qui Tam Provision For Tax Is Validated In The Captive Insurance Context, Nicholas M. Coppola

Boston College Law Review

On August 30, 2018, in Anonymous v. Anonymous, the Appellate Division of the New York Supreme Court, First Judicial Department held, for the first time, that a plaintiff-relator had sufficiently alleged that the defendants had violated the New York False Claims Act by using a captive insurance company for the sole purpose of evading taxes. The tax evasion scheme was brought to light by a former employee who utilized the New York False Claims Act’s qui tam provision. A qui tam provision allows a private citizen to stand in the shoes of the government when bringing an action. This ...


Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay 2020 Creighton University

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both ...


A Constitutional Wealth Tax, Ari Glogower 2020 Ohio State University Moritz College of Law

A Constitutional Wealth Tax, Ari Glogower

Michigan Law Review

Policymakers and scholars are giving serious consideration to a federal wealth tax. Wealth taxation could address the harms from rising economic inequality, promote equality of social and economic opportunity, and raise the revenue needed to fund critical government programs. These reasons for taxing wealth may not matter, however, if a federal wealth tax is unconstitutional.

Scholars debate whether a tax on a wealth base (a “traditional wealth tax”) would be a “direct tax” subject to apportionment among the states by population. This Article argues, in contrast, that this possible constitutional restriction on a traditional wealth tax may not matter. If ...


The Contemporary Tax Journal Volume 9, No. 1 – Winter 2020, 2020 San Jose State University

The Contemporary Tax Journal Volume 9, No. 1 – Winter 2020

The Contemporary Tax Journal

No abstract provided.


Steiner V. Utah: Designing A Constitutional Remedy, Michael S. Knoll, Ruth Mason 2020 University of Pennsylvania Law School

Steiner V. Utah: Designing A Constitutional Remedy, Michael S. Knoll, Ruth Mason

Faculty Scholarship at Penn Law

In an earlier article, we argued that the Utah Supreme Court failed to follow and correctly apply clear U.S. Supreme Court precedent in Steiner v. Utah when the Utah high court held that an internally inconsistent and discriminatory state tax regime did not violate the dormant commerce clause. Unfortunately, the Supreme Court recently declined certiorari in Steiner, but the issue is unlikely to go away. Not every state high court will defy the U.S. Supreme Court by refusing to apply the dormant commerce clause, and so the Court will sooner or later likely find itself facing conflicting interpretations ...


Tax Law's Workplace Shift, Shu-Yi Oei, Diane M. Ring 2020 Boston College Law School

Tax Law's Workplace Shift, Shu-Yi Oei, Diane M. Ring

Boston College Law School Faculty Papers

In December 2017, Congress passed major tax reform. The reform included an important new provision that granted independent contractors and other pass-through taxpayers—but not employees or corporations—a potential tax deduction equal to 20% of their qualified business income. Critics have argued that this new deduction (codified at 26 U.S.C. § 199A) could lead to a widespread shift toward independent contractor jobs as workers seek to reduce taxes paid. This shift could cause workers to lose important employee protections and leave them more economically vulnerable.

This Article examines whether this new tax provision will create a large-scale workplace ...


Tax Burdens And Tribal Sovereignty: The Prohibition On Lavish And Extravagant Benefits Under The Tribal General Welfare Exclusion, Pippa Browde 2020 University of Nevada, Las Vegas -- William S. Boyd School of Law

Tax Burdens And Tribal Sovereignty: The Prohibition On Lavish And Extravagant Benefits Under The Tribal General Welfare Exclusion, Pippa Browde

Nevada Law Journal

No abstract provided.


Time To Prune The Flora--Procedural Due Process, The Full Payment Rule And Assessable Penalties: Larson V. United States, Frank G. Colella 2020 William & Mary Law School

Time To Prune The Flora--Procedural Due Process, The Full Payment Rule And Assessable Penalties: Larson V. United States, Frank G. Colella

William & Mary Business Law Review

In Larson v. United States, the Second Circuit Court of Appeals rejected the opportunity to limit the scope of the Flora “full payment” rule when its strict application in the instant case foreclosed judicial review of the underlying tax controversy. As a result, the decision rubberstamped the IRS’s imposition of assessable penalties without any meaningful judicial review of those actions. The Article argues that the court’s decision to blindly apply the full payment rule, without considering any form of a hardship exception, effectively denied John Larson his right to due process of law as guaranteed by the Fifth ...


How Hard Can This Be? The Dearth Of U.S. Tax Treaties With Latin America, Patricia A. Brown 2020 University of Miami School of Law

How Hard Can This Be? The Dearth Of U.S. Tax Treaties With Latin America, Patricia A. Brown

University of Miami Law Review

The United States has fewer tax treaties with countries in Latin America and the Caribbean than the United Kingdom, France, Germany, Spain and even China have with such countries. After first describing ways in which tax treaties reduce barriers to cross-border trade and investment, this Article considers in turn various possible explanations for this situation. It examines, and rejects, the hypothesis that Latin American countries are reluctant to enter into tax treaties in general. It then considers, and rejects, the possibility that Latin American countries are opposed to in-creased trade and investment from the United States in particular. It then ...


Relief For Preachers: The History Of Parsonages And Taxation, Theodore F. DiSalvo 2020 University of St. Thomas, Minnesota

Relief For Preachers: The History Of Parsonages And Taxation, Theodore F. Disalvo

University of St. Thomas Law Journal

No abstract provided.


The Overturning Of Quill And The New Nexus Standard, Ethan T. Kirner 2020 DePaul University

The Overturning Of Quill And The New Nexus Standard, Ethan T. Kirner

DePaul Business and Commercial Law Journal

No abstract provided.


From Tax Policy To Social Insurance, Edward D. Kleinbard 2020 University of Southern California

From Tax Policy To Social Insurance, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

This presentation was delivered to the Tax Section of the New York State Bar Association in January 2020. It first briefly reviews important current tax policy issues, and shows that the income tax has plenty of headroom to accommodate higher tax revenues: “Personal Income,” the government’s broadest measure of household income, is $6 trillion higher than aggregate Adjusted Gross Incomes.

The presentation then pulls back its focus to poverty and middle class life. It argues that education is the engine of economic opportunity, but the United States dishonors the principle of equality of opportunity by its unique reliance on ...


Reversing The Fortunes Of Active Funds, Adi Libson, Gideon Parchomovsky 2020 Bar-Ilan University - Faculty of Law

Reversing The Fortunes Of Active Funds, Adi Libson, Gideon Parchomovsky

Faculty Scholarship at Penn Law

Recent years have witnessed a considerable growth of passive fund at the expense of active funds. This trend picked in 2019, a year that saw passive funds surpass active funds in terms of assets under management. The continuous decline of active funds is a cause for concern. Active funds engage in monitoring of firms and partake of decision-making in companies in their portfolio. The cost of these activities are born exclusively by active funds; the benefits, by contrast, are spread over all shareholders, including passive funds that freeride on the efforts of active funds. The contraction of active funds threatens ...


Taxing Trades: Proposals To Keep Moneyball Out Of Tax Law, Cody Wilson 2020 Southern Methodist University, Dedman School of Law

Taxing Trades: Proposals To Keep Moneyball Out Of Tax Law, Cody Wilson

SMU Law Review

No abstract provided.


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