A View From American Courts: The Year In Indian Law 2017, 2018 Seattle University School of Law
A View From American Courts: The Year In Indian Law 2017, Grant Christensen
Seattle University Law Review
This Article provides a comprehensive review of Indian law for 2017. It does not include a citation to every case related to Indian law issued by the courts but tries to incorporate the majority of opinions into its catalog to provide a robust discussion of the changes in Indian law over the course of 2017. Part I of this Article provides some general statistics about Indian law in 2017. Part II focuses on activity at the U.S. Supreme Court, which is the most watched forum for Indian law cases for obvious reasons. Part III groups cases by subject area ...
The New Welfare Rights, 2018 Brooklyn Law School
The New Welfare Rights, Susannah Camic Tahk
Brooklyn Law Review
Participating in the tax system gives rise to what could be enormously powerful rights for poor people. The tax system has become one of the main tools the United States uses to fight poverty. A thick bundle of tax rights accompanies the many tax antipoverty programs. This paper is the first to recognize the potentially substantial rights that poor people have through the tax code. For decades, poverty law advocates and scholars have lamented the decline of the “welfare rights” that poor people once had in their benefits. No one has yet recognized that in fact poor people still have ...
"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, 2018 Northwestern Pritzker School of Law
"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, Bernadette Atuahene
Northwestern University Law Review
To prevent inflated property tax bills, the Michigan Constitution prohibits property tax assessments from exceeding 50% of a property’s market value. Between 2009 and 2015, the City of Detroit assessed 55%–85% of its residential properties in violation of the Michigan Constitution, and these unconstitutional assessments have had dire consequences. Between 2011 and 2015, one in four Detroit properties have been foreclosed upon for nonpayment of illegally inflated property taxes. In addition to Detroit, the other two cities in Michigan’s Wayne County where African-Americans comprise 70% or more of the population—Highland Park and Inkster—have similarly experienced ...
Reworking The Revolution: Treasury Rulemaking & Administrative Law, 2018 University of Michigan Law School
Reworking The Revolution: Treasury Rulemaking & Administrative Law, David Berke
Michigan Journal of Environmental & Administrative Law
How administrative law applies to tax rulemaking is an open and contested question. The resolution of this question has high stakes for the U.S. tax system. The paradigm is shifting away from so-called “tax exceptionalism”—where Treasury action is considered effectively exempt from the Administrative Procedure Act (the “APA”) and related administrative law doctrines. This paradigm-shift is salutary. However, currently prevailing anti-exceptionalist theory—an administrative framework for tax that is rapidly gaining credence within both the federal judiciary and the legal academy—threatens to destabilize the U.S. tax system. This formalistic approach to administrative law in tax rulemaking ...
Legislated Interpretation And Tax Avoidance In Canadian Income Tax Law, 2018 Allard School of Law at the University of British Columbia
Legislated Interpretation And Tax Avoidance In Canadian Income Tax Law, David G. Duff, Benjamin Alarie
Predictable statutory interpretation helps ensure the reliable operation of contemporary systems of taxation. Tax liabilities that are not clearly expressed and articulated by legislatures lead to over-reliance on litigation as a means to enforce and clarify legislative intent. For this reason, modern legislatures continually amend and draft new tax provisions, reformulating existing rules and introducing new ones to address ever-changing social and economic environments. Moreover, legislatures also respond with amendments directed at judicial decisions with which they disagree, as well as the transactions and arrangements at issue in these cases. As these amended and new rules are then subject to ...
Was The Amt Effectively Repealed?, 2018 University of Pennsylvania Law School
Was The Amt Effectively Repealed?, Reed Shuldiner
The individual alternative minimum tax (AMT) was a much disliked feature of the tax law prior to the Tax Cuts and Jobs Act (TCJA). Yet, despite repeated promises to repeal the AMT as part of tax reform, the TCJA dropped AMT repeal in favor of increasing the AMT exemption and its phaseout threshold. The question raised by this development is whether the AMT changes should be viewed as yet another stop-gap tweak of the AMT or whether the changes should be viewed as returning the AMT to its roots as a tax on high-income taxpayers using excessive loopholes. In this ...
Directed Tax Holidays: Economic Stimulus Or Corporate Dream?, 2018 College of William & Mary Law School
Directed Tax Holidays: Economic Stimulus Or Corporate Dream?, Dakota Newton
William & Mary Business Law Review
U.S. corporations currently have more than $2.4 trillion stashed in the accounts of their overseas subsidiaries—a sum that costs the domestic economy billions of dollars every year. A directed tax holiday is one potential method of inducing repatriation of those funds and stimulating the domestic economy. Although a previous tax holiday failed to meet expectations, current proposals from the public and private sectors suggest that a directed tax holiday could fund much-needed infrastructure investment. A review and economic analysis of these proposals shows that a directed tax holiday that channels revenue into expanding and updating infrastructure will ...
The New Tax Law In Context, 2018 Dordt College
The New Tax Law In Context, Donald Roth
Faculty Work Comprehensive List
"Efforts must be undertaken to foster stability, even with the likely ongoing reality of substantial policy disagreement, and we absolutely have to face the hard realities of the challenges of debt in our current economic system."
Posting about changes in taxation legislation from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.
Fact-Checking Claims About Winners And Losers With New Tax Reform (Part Ii), 2018 Dordt College
Fact-Checking Claims About Winners And Losers With New Tax Reform (Part Ii), Donald Roth
Faculty Work Comprehensive List
"Overall, the impact of the new tax law, judged independently, is not as dire as many public perceptions cast it."
Posting about how taxation legislation affects American citizens from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.
Fact-Checking Claims About Winners And Losers With New Tax Reform (Part I), 2018 Dordt College
Fact-Checking Claims About Winners And Losers With New Tax Reform (Part I), Donald Roth
Faculty Work Comprehensive List
"The changes incentivize more capital investment and less debt-financing."
Posting about how taxation legislation changes will affect Americans from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.
Grading The New Tax Law, 2018 Dordt College
Grading The New Tax Law, Donald Roth
Faculty Work Comprehensive List
"The biggest restructuring of the tax code that the new tax law enacts is a substantial reduction in the corporate income tax rate."
Posting about changes to taxation legislation from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.
The Natural Property Rights Straitjacket: The Takings Clause, Taxation, And Excessive Rigidity, 2018 William & Mary Law School
The Natural Property Rights Straitjacket: The Takings Clause, Taxation, And Excessive Rigidity, Eric Kades
Natural property rights theories have become the primary lens through which conservative jurists and scholars view the Constitution’s main property rights provision, the Takings Clause. One of their most striking arguments is that progressive income taxation — applying higher tax rates to higher incomes — is an unconstitutional taking of wealthy taxpayers’ property. This has become part and parcel of well-established battle lines between conservative property rights advocates and their liberal counterparts. What has gone unnoticed is that the very same argument deployed against progressive taxation also deems regressive taxation — applying lower tax rates to higher incomes — an unconstitutional taking of ...
Tax Havens As Producers Of Corporate Law, 2018 New York University School of Law
Tax Havens As Producers Of Corporate Law, William J. Moon
Michigan Law Review
A review of Christopher M. Bruner, Re-Imagining Offshore Finance: Market-Dominant Small Jurisdictions in a Globalizing Financial World.
Federal Income Taxation Of Business Enterprises: Cases, Statutes, Rulings, 4th. Edition 2012, 2018 The University of New Mexico School of Law
Federal Income Taxation Of Business Enterprises: Cases, Statutes, Rulings, 4th. Edition 2012, Sergio Pareja, Richard A. Westin, Ricahrd C.E. Beck
This fourth edition covers the basics of the federal income taxation of partnerships and corporations including the taxation of LLCs, LLPs and S corporations. In addition, it alludes to a short list of other business enterprises. It is designed to be taught as two major components: partnerships and corporations. Both components use the traditional "cradle-to-grave" approach. Because of their practical importance, the book makes reference to Social Security taxes and estate taxes. There is no discussion of State income taxes.
Although the book is comparatively short, the materials are thorough and are heavily supplemented with problems.
The cases have been ...
5 1/2 Problems With Legal Positivism And Tax Law, 2018 Pepperdine University
5 1/2 Problems With Legal Positivism And Tax Law, Bret N. Bogenschneider
Pepperdine Law Review
This essay is a reply to the famous paper by John Gardner, Legal Positivism: 51⁄2 Myths, and the more recent paper by John Prebble, Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules. The reply is developed from the perspective of tax law where the respective issues are of major significance. The “51⁄2 problems” correspond to Gardner’s arguments and are as follows: (#1) Legal Positivism centers on determining whether a tax law is legally valid based on its source (e.g., the legislature enacted a valid law applying tax at the rate of 25%). However ...
Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, 2018 University of Louisville
Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun
This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state beer tax rates. The magnitude of the effect, however, declines with increases in alcohol-related traffic deaths. Our findings suggest that future empirical work estimating the effect of alcohol taxes on alcohol-related traffic fatalities should treat alcohol taxes as endogenous.
Taxing & Zapping Marijuana: Blockchain Compliance In The Trump Administration, 2018 Boston University School of Law
Taxing & Zapping Marijuana: Blockchain Compliance In The Trump Administration, Richard Thompson Ainsworth
On January 4, 2018, the Trump Administration through Attorney General Sessions rescinded an Obama-era policy that discouraged federal prosecutors from bringing charges in all but the most serious marijuana cases under the federal Controlled Substances Act, as well as under the Bank Secrecy Act. Federal law is at odds with state law in the majority of states on the legalization and subsequent state taxation of marijuana. Twenty-eight states and the District of Columbia have at least partially legalized marijuana. Eight of these states have legalized both medicinal and recreational use. With limited exceptions, legalized sales of marijuana are taxed.
Full Faith And Credit, Choice Of Laws, And Extraterritorial Regulation Of Corporate Transactions, 2018 Concordia University School of Law
Full Faith And Credit, Choice Of Laws, And Extraterritorial Regulation Of Corporate Transactions, Gregory S. Sergienko
In a federal system in which each state may enact laws providing for the chartering and governance of corporations and in which corporations can and do conduct business in more than one state, several states may claim an interest in regulating the conduct of a given corporation. The enactment of state laws that are intended to restrict hostile corporate takeovers and that purport to extend to foreign corporations is one example of this phenomenon. "Typically, any of a number of jurisdictional links might trigger the application of such an anti-takeover statute: the target's being incorporated in the state, its ...
U.S. Tax Treatment Of Australian Superannuation, 2018 University of Nevada, Las Vegas -- William S. Boyd School of Law
U.S. Tax Treatment Of Australian Superannuation, John A. Castro
Nevada Law Journal Forum
The Organization for Economic Cooperation and Development (OECD) estimates than more than 100,000 Australian citizens are living and working in the U.S. Those Australian nationals almost certainly have some sort of Superannuation Fund, which is a state-mandated occupational pension scheme in Australia. The problem is that nearly every accounting firm in the U.S. is treating Australian Superannuation as a taxable foreign grantor trust. This presents a serious issue since the funds within Superannuation Funds are completely inaccessible until retirement, disability, or death. For an Australian national living in the U.S., this would result in immediate U ...
Sin Taxes: Have Governments Gone Too Far In Their Efforts To Monetize Morality?, 2018 Boston College Law School
Sin Taxes: Have Governments Gone Too Far In Their Efforts To Monetize Morality?, Franklin Liu
Boston College Law Review
In June 2016, Philadelphia became the largest city in the United States to pass a soda tax, which went into effect on January 1, 2017. Soda taxes, an umbrella term for taxes that are assessed on sugar-sweetened beverages, represent the latest incarnation in a recent wave of non-traditional “sin taxes.” Sin taxes target behaviors that the government considers to be socially undesirable, and traditionally have been levied to curb consumption of alcohol and tobacco products. As state and local governments continue to face burgeoning budget deficits, legislators have increased the amount of existing sin taxes and expanded the sin tax ...