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5099 full-text articles. Page 1 of 114.

Stategraft, Bernadette Atuahene, Timothy Hodge 2017 Chicago-Kent College of Law

Stategraft, Bernadette Atuahene, Timothy Hodge

Bernadette Atuahene

No abstract provided.


The Negative Capital Account Maze, Walter D. Schwidetzky 2017 University of Baltimore School of Law

The Negative Capital Account Maze, Walter D. Schwidetzky

All Faculty Scholarship

Outside Hubert I and Hubert II, there has been little discussion of negative capital accounts in the tax context and almost no discussion in the nontax context. Nontax law, however, is critically important. This report provides an integrated discussion of the application of tax and nontax law to negative capital accounts.

One of the challenges in writing this report is that it requires a discussion of both the at-risk rules of section 465 and the debt allocation rules of section 752. Complex issues involving sections 465 and 752 and their interaction are worthy of their own articles. Indeed, others have ...


The Sermon On The Mountain Of Cash: How To Curtail The Prosperity Scheme And Prevent Opportunists From “Preying” On Vulnerable Parishioners, Jacob M. Bass 2017 Boston College Law School

The Sermon On The Mountain Of Cash: How To Curtail The Prosperity Scheme And Prevent Opportunists From “Preying” On Vulnerable Parishioners, Jacob M. Bass

Boston College Journal of Law & Social Justice

Many televangelists in the United States preach the “prosperity gospel,” a doctrine which teaches that a religiously faithful person who continually donates money to church ministries can expect God to grant material improvements to their finances, health, and relationships. Americans who participate in prosperity gospel churches often donate thousands of dollars to these churches, despite their difficulty financing such large donations and the lack of the promised material improvement to their lives. Televangelists who preach the prosperity gospel secretly use these donations to finance their extravagant lifestyles, instead of using the funds to support the faithful masses who continue to ...


Panel Discussion On Unrelated Business Income Tax, Robert M. Spevack, Charles M. Whelan, S.J., George E. Reed 2017 St. John's University School of Law

Panel Discussion On Unrelated Business Income Tax, Robert M. Spevack, Charles M. Whelan, S.J., George E. Reed

The Catholic Lawyer

No abstract provided.


Exemptions From Unrelated Business Tax - Rental Income, George E. Reed 2017 St. John's University School of Law

Exemptions From Unrelated Business Tax - Rental Income, George E. Reed

The Catholic Lawyer

No abstract provided.


Taxation Of Advertising Income Of Exempt Organizations' Publications, Robert M. Spevack 2017 St. John's University School of Law

Taxation Of Advertising Income Of Exempt Organizations' Publications, Robert M. Spevack

The Catholic Lawyer

No abstract provided.


Application Of Unrelated Business Income Tax To Churches, John S. Nolan 2017 St. John's University School of Law

Application Of Unrelated Business Income Tax To Churches, John S. Nolan

The Catholic Lawyer

No abstract provided.


In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker 2017 Seattle University School of Law

In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker

Seattle University Law Review

A startup’s path to self-sustaining profitability is risky and hard, and most do not make it. Venture capital (VC) investors try to improve these odds with contractual terms that focus and sharpen employees’ incentives to pursue gold. If the employees and investors expect the startup to balance the goal of profitability with another goal—the goal of good—the risks are likely to both grow and multiply. They grow to the extent that profits are threatened, and they multiply to the extent that balancing competing goals adds a dimension to the incentive problem. In this Article, we explore contracting ...


Repricing Limited Liability And Separate Entity Status, William H. Clark Jr., D. Alicia Hickok 2017 Seattle University School of Law

Repricing Limited Liability And Separate Entity Status, William H. Clark Jr., D. Alicia Hickok

Seattle University Law Review

In this Article we discuss how U.S. entity law has evolved in recent decades so that (i) limited liability has become available to the owners of any form of business organization, and (ii) all forms of business organizations are now seen as having the status of entities separate from their owners. Those changes have occurred without significant consideration of their consequences or what they mean for the public policies underlying entity law. At the same time, there is an increasing awareness by businesses that promotion of social benefits and/or reduction of externalities is in the firm’s best ...


Perspectives - David Samuels And Themes Karalis Of Duval & Stachenfeld Llp, James Hagy, Jordan Moss 2017 New York Law School

Perspectives - David Samuels And Themes Karalis Of Duval & Stachenfeld Llp, James Hagy, Jordan Moss

Rooftops Project

Federal and state law can impose compliance requirements affecting both disposing of and transacting in real estate by not-for-profit organizations. In a dialogue with The Rooftop Project’s Jordan Moss and Professor James Hagy, David Samuels and Themes Karalis of the law firm Duval & Stachenfeld illustrate situations, including some unique to New York law and regulation, in which compliance and care are warranted.


Perspectives - Jonathan Denham And Paul Wolf Of Denham Wolf Real Estate Services, James Hagy, Kelly Padden 2017 New York Law School

Perspectives - Jonathan Denham And Paul Wolf Of Denham Wolf Real Estate Services, James Hagy, Kelly Padden

Rooftops Project

In a conversation with Kelly Padden and Professor James Hagy of The Rooftops Project, Jon Denham and Paul Wolf reflect on their experiences with not-for-profit projects across mission types to draw lessons about creativity in locating and securing permanent space in one of the world’s most expensive real estate markets.


Profiles - Rosie's Theater Kids, James Hagy, Frank Loffreno 2017 New York Law School

Profiles - Rosie's Theater Kids, James Hagy, Frank Loffreno

Rooftops Project

What started out as a single dance and song class in a borrowed New York City public school lunchroom has evolved into programming that touches the lives of students across all five New York City boroughs in a dedicated building near the heart of the Broadway theater district. The Rooftops Project’s Frank Loffreno and Professor James Hagy visit with Rosie’s Theater Kids cofounder and Artistic and Executive Director Lori Klinger and Director of Advancement Lindsay Miserandino at the Maravel Arts Center in New York’s Midtown West neighborhood.


Tax-Supported Abortions: The Legal Issues, Eugene J. Schulte 2017 St. John's University School of Law

Tax-Supported Abortions: The Legal Issues, Eugene J. Schulte

The Catholic Lawyer

No abstract provided.


Utilitarianism And Wealth Transfer Taxation, Jennifer Bird-Pollan 2017 University of Kentucky

Utilitarianism And Wealth Transfer Taxation, Jennifer Bird-Pollan

Arkansas Law Review

This article is the third in a series examining the continued relevance and philosophical legitimacy of the United States wealth transfer tax system from within a particular philosophical perspective. The article examines the utilitarianism of John Stuart Mill and his philosophical progeny and distinguishes the philosophical approach of utilitarianism from contemporary welfare economics, primarily on the basis of the concept of “utility” in each approach. After explicating the utilitarian criteria for ethical action, the article goes on to think through what Mill’s utilitarianism says about the taxation of wealth and wealth transfers, the United States federal wealth transfer tax ...


Behavioral Public Choice And The Carbon Tax, Gary M. Lucas Jr 2017 Texas A&M University School of Law

Behavioral Public Choice And The Carbon Tax, Gary M. Lucas Jr

Gary M. Lucas Jr.

In response to the historic Paris Agreement on climate change and to the Environmental Protection Agency’s recently finalized Clean Power Plan, economists and other climate policy experts have renewed the call for the United States to adopt a carbon tax. Opposition among the public presents a major obstacle. While a majority of the public supports government action on climate change, most people favor the use of “green” subsidies and command-and-control regulations—a fact that frustrates economists of all political stripes who contend that a carbon tax would be much cheaper and more effective. This Article argues that a cognitive ...


Tax Credit - Current Status And Prospects, James Robinson 2017 St. John's University School of Law

Tax Credit - Current Status And Prospects, James Robinson

The Catholic Lawyer

No abstract provided.


Can Sharing Be Taxed?, Diane M. Ring, Shu-Yi Oei 2017 Boston College Law School

Can Sharing Be Taxed?, Diane M. Ring, Shu-Yi Oei

Diane M. Ring

In the past few years, we have seen the rise of a new model of production and consumption of goods and services, often referred to as the “sharing economy.” Fueled by startups such as Uber and Airbnb, sharing enables individuals to obtain rides, accommodations, and other goods and services from peers via personal computer or mobile application in exchange for payment. The rise of sharing has raised questions about how it should be regulated, including whether existing laws and regulations can and should be enforced in this new sector or whether new ones are needed.

In this Article, we explore ...


The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei 2017 Boston College Law School

The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei

Diane M. Ring

In this Article, we investigate the tax issues and challenges facing Uber and Lyft drivers by studying their online interactions in three internet discussion forums: Reddit.com, Uberpeople.net, and Intuit TurboTax AnswerXchange. Using descriptive statistics and content analysis, we examine (1) the substantive tax concerns facing forum participants, (2) how taxes affect their driving and profitability decisions, and (3) the degree of user sophistication, accuracy of legal advising, and other cultural features of the forums. We find that while forum participants displayed generally accurate understandings of tax filing and income inclusion obligations, their approaches to expenses and deductions were ...


Entrenching Interests: State Supermajority Requirements To Raise Taxes, Max Minzner 2017 Selected Works

Entrenching Interests: State Supermajority Requirements To Raise Taxes, Max Minzner

Max Minzner

No abstract provided.


Tax Cannibalization And Fiscal Federalism In The United States, David Gamage, Darien Shanske 2017 Northwestern University School of Law

Tax Cannibalization And Fiscal Federalism In The United States, David Gamage, Darien Shanske

Northwestern University Law Review

We began this project pondering a riddle. Most state governments have adopted what we—and many others—view as clearly suboptimal tax policies, especially in regard to the taxation of corporate income and capital gains. Yet, with the notable exception of those who oppose progressivity and the taxation of capital, state-level tax policymakers have had remarkably little appetite for reform. This Article provides one major explanation for this riddle by identifying and demonstrating a phenomenon that we label as “tax cannibalization.” We argue that flawed state-level tax policies derive in part from perverse incentives inadvertently created by the federal government.


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