Open Access. Powered by Scholars. Published by Universities.®

Tax Law Commons

Open Access. Powered by Scholars. Published by Universities.®

3,045 Full-Text Articles 1,846 Authors 1,473,307 Downloads 114 Institutions

All Articles in Tax Law

Faceted Search

3,045 full-text articles. Page 1 of 52.

The National Labor Relations Board V. Northwestern University: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein 2016 North Carolina A & T State University

The National Labor Relations Board V. Northwestern University: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein

Adam Epstein

On March 26, 2014 the National Labor Relations Board (NLRB) ruled that Northwestern University’s scholarship football players are employees of the institution and can unionize and bargain collectively. From a federal income tax perspective, the significance of the NLRB decision could redefine the principal that select student-athletes are no longer unpaid amateurs receiving qualified scholarships, but instead are employees of their institutions earning scholarship funds in exchange for services rendered as college athletes. Accordingly, a crucial question arising from the NLRB holding is whether the IRS can logically continue to treat qualified scholarships received by student-athletes as excludable from ...


Overtaxing The Working Family: Uncle Sam And The Childcare Squeeze, Shannon Weeks McCormack 2016 University of Washington School of Law

Overtaxing The Working Family: Uncle Sam And The Childcare Squeeze, Shannon Weeks Mccormack

Michigan Law Review

Today, many working parents are caught in a “childcare squeeze”: while they require two incomes just to make ends meet, they end up spending a strikingly large percentage of their income on childcare so that they can work outside the home. Worse still, some parents find themselves “squeezed out” of the market entirely, unable to earn the additional income their families require because they cannot find jobs that pay enough to offset soaring childcare expenses. This Article argues that the tax laws have played an important role in aggravating these hardships. Currently, the Internal Revenue Code treats the childcare costs ...


Charitable Organization Oversight: Rules V. Standards, Philip T. Hackney 2016 Louisiana State University Law Center

Charitable Organization Oversight: Rules V. Standards, Philip T. Hackney

Journal Articles

Congress has traditionally utilized standards as a means of communicating charitable tax law in the Code. In the past fifteen years, however, Congress has increasingly turned to rules to stop fraud and abuse in the charitable sector. I review the rules versus standards debate to evaluate this trend. Are Congressional rules the best method for regulating the charitable sector? While the complex changing nature of charitable purpose would suggest standards are better, the inadequacy of IRS enforcement and the large number of unsophisticated charitable organizations both augur strongly in favor of rules. Congress, however, is not the ideal institution to ...


The Foreign Account Tax Compliance Act: The Solution Or The Problem?, Sophie S. Chou 2016 Claremont McKenna College

The Foreign Account Tax Compliance Act: The Solution Or The Problem?, Sophie S. Chou

CMC Senior Theses

Tax evasion has been happening for decades, but after the highly publicized cases with two foreign banks, LGT and UBS, the United States (US) is cracking down on tax evaders. The latest addition to the Internal Revenue Service (IRS)’s repertoire of enforcement tools is the Foreign Account Tax Compliance Act, otherwise known as FATCA. The Act was enacted to incentivize tax information release by foreign financial institutions (FFIs) who would otherwise face a 30% withholding tax on any US source income. The question was whether or not the design of the Act and its implementation successfully met this goal ...


Taxing State-Owned Enterprises: Understanding A Basic Institution Of State Capitalism, Wei Cui 2016 Osgoode Hall Law School of York University

Taxing State-Owned Enterprises: Understanding A Basic Institution Of State Capitalism, Wei Cui

Osgoode Legal Studies Research Paper Series

State-owned enterprises (SOEs) have become active investors in global markets in the last decade, challenging policymakers in Canada and other OECD countries to confront the logic of “state capitalism.” This article develops a novel theory of the income taxation of SOEs. Many countries subject their SOEs to the income tax, but economists tend to dismiss SOE taxation as superfluous. A contrary, popular belief holds that SOE taxation is necessary to ensure fair competition. This article shows that both views are mistaken and explains SOE taxation in terms of the agency problem for dividend policy. Because typical devices to give private ...


U.S. Federal Income Taxation Of Individuals 2016, Deborah Geier 2015 Cleveland State University

U.S. Federal Income Taxation Of Individuals 2016, Deborah Geier

Deborah A. Geier

This is the third version of this textbook, updated through December 2015 for use beginning January 2016.
This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal ...


The Eighth Amendment And Tax Evasion: Whether Fatca Non-Compliance Fines And Fbar Penalties Are Excessive, Tyler R. Murray 2015 College of William & Mary Law School

The Eighth Amendment And Tax Evasion: Whether Fatca Non-Compliance Fines And Fbar Penalties Are Excessive, Tyler R. Murray

William & Mary Bill of Rights Journal

No abstract provided.


Saving The Next Superman: An Alternative Approach To The Taxation Of Copyright Termination Rights, Benjamin Newell 2015 University of Georgia School of Law

Saving The Next Superman: An Alternative Approach To The Taxation Of Copyright Termination Rights, Benjamin Newell

Journal of Intellectual Property Law

No abstract provided.


Trade Act Of 1974-Countervailing Duties-Nonexcessive Remission Of Foreign Excise Tax On Products Imported Into The United States Does Not Constitute A Bounty Or Grant Requiring The Levy Of Countervailing Duties, Garry Seltzer 2015 University of Georgia School of Law

Trade Act Of 1974-Countervailing Duties-Nonexcessive Remission Of Foreign Excise Tax On Products Imported Into The United States Does Not Constitute A Bounty Or Grant Requiring The Levy Of Countervailing Duties, Garry Seltzer

Georgia Journal of International & Comparative Law

No abstract provided.


The Impact Of The United States Tax Laws On International Technology Transfer: An Overview And Some Suggestion For Minimizing The Bite, Marcus B. Finnegan, Robert E. McCarthy 2015 University of Georgia School of Law

The Impact Of The United States Tax Laws On International Technology Transfer: An Overview And Some Suggestion For Minimizing The Bite, Marcus B. Finnegan, Robert E. Mccarthy

Georgia Journal of International & Comparative Law

No abstract provided.


The More It Changes, The More It Stays The Same?: Automatic Indexing And Current Policy, Daniel Shaviro 2015 NYU School of Law

The More It Changes, The More It Stays The Same?: Automatic Indexing And Current Policy, Daniel Shaviro

New York University Law and Economics Working Papers

This projected chapter addresses issues associated with automatically indexing fiscal policies, such as those in the U.S. income tax and Social Security systems. Under indexing, a statistical measure - pertaining, for example, to inflation, wage levels, life expectancy, or income inequality - is used to determine changes to nominal legal rules that then take effect automatically. One possible reason for favoring automatic indexing is that it may keep the underlying policy, by some metric, "the same" as empirical circumstances change. While indexing often makes sense, from the standpoint of a policymaker whose long-term preferences it would keep in place barring further ...


The Two Faces Of The Single Tax Principle, Daniel Shaviro 2015 NYU School of Law

The Two Faces Of The Single Tax Principle, Daniel Shaviro

New York University Law and Economics Working Papers

This short paper, prepared for a symposium, “Reconsidering the Tax Treaty,” to be held at Brooklyn Law School on October 23, 2015, examines the “single tax principle,” arguably underlying bilateral tax treaties, in connection with evaluating the treaties’ future role in the development of international tax law and policy. It distinguishes between “upside” departures from the single tax principle, which occur when the same dollar of income is taxed more than once, and “downside” departures, which occur when it is not taxed at all.

The paper argues that a focus on barring upside departures from the single tax principle can ...


The More It Changes, The More It Stays The Same?: Automatic Indexing And Current Policy, Daniel Shaviro 2015 NYU School of Law

The More It Changes, The More It Stays The Same?: Automatic Indexing And Current Policy, Daniel Shaviro

New York University Public Law and Legal Theory Working Papers

This projected chapter addresses issues associated with automatically indexing fiscal policies, such as those in the U.S. income tax and Social Security systems. Under indexing, a statistical measure - pertaining, for example, to inflation, wage levels, life expectancy, or income inequality - is used to determine changes to nominal legal rules that then take effect automatically. One possible reason for favoring automatic indexing is that it may keep the underlying policy, by some metric, "the same" as empirical circumstances change. While indexing often makes sense, from the standpoint of a policymaker whose long-term preferences it would keep in place barring further ...


The Two Faces Of The Single Tax Principle, Daniel Shaviro 2015 NYU School of Law

The Two Faces Of The Single Tax Principle, Daniel Shaviro

New York University Public Law and Legal Theory Working Papers

This short paper, prepared for a symposium, “Reconsidering the Tax Treaty,” to be held at Brooklyn Law School on October 23, 2015, examines the “single tax principle,” arguably underlying bilateral tax treaties, in connection with evaluating the treaties’ future role in the development of international tax law and policy. It distinguishes between “upside” departures from the single tax principle, which occur when the same dollar of income is taxed more than once, and “downside” departures, which occur when it is not taxed at all.

The paper argues that a focus on barring upside departures from the single tax principle can ...


How King V. Burwell Creates Tax Problems For Consumers And What The Treasury Can Do About It, Andy Grewal 2015 University of Iowa College of Law

How King V. Burwell Creates Tax Problems For Consumers And What The Treasury Can Do About It, Andy Grewal

Andy Grewal

Commentators have expressed concern that a government loss in King v. Burwell, which addresses whether taxpayers can enjoy tax credits for policies purchased on federal health care exchanges, will lead to a "death spiral" during future enrollment seasons.

However, this discussion threatens to mask the potential tax problems facing persons who purchase policies this enrollment season. As this short article explains, purchasers may be faced with a surprising tax bill when they complete their 2015 tax returns. Additionally, the government has argued that it can protect customers from surprise tax bills, but it's authority to do so is far ...


The Evolution Of Giving: Considerations For Regulation Of Cryptocurrency Donation Deductions, Ashley Pittman 2015 Duke Law

The Evolution Of Giving: Considerations For Regulation Of Cryptocurrency Donation Deductions, Ashley Pittman

Duke Law & Technology Review

This Issue Brief looks at the rapidly growing area of cryptocurrency donations to nonprofit organizations. Given the recent IRS guidance issued on taxation of Bitcoin, specifically its decision to treat cryptocurrencies as property, questions now arise as to how charitable contributions of the coins will be valued for tax deductions. Though Bitcoin resembles most other capital gain property, its volatility, general decline in value, anonymity, and potential for abuse require specific guidance on valuation and substantiation so as to handle its unique nature and prevent larger deductions for charitable contributions than those to which taxpayers are entitled.


Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke 2015 Seattle University School of Law

Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke

Seattle University Law Review

Leverage is an essential but often troubling component of the U.S. market. The financial crisis highlighted the risks and complexity of a leverage web that includes flesh-and-blood people from all walks of life and paper people from all corners of the business and investment world. In the tax area, the potentially problematic incentive effects of interest deductibility have long engaged a wide array of tax commentators and policymakers. While interest deductibility rightly receives widespread scrutiny, a more comprehensive approach to leverage is needed. This Article focuses on the surprisingly complicated tax treatment of cash (and cash equivalent) borrowings. This ...


Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George 2015 Nevada Law Journal

Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George

Nevada Supreme Court Summaries

In response to a certified question by the United States Bankruptcy Court for the District of Nevada, the Court concluded that under NRS 21.090(1)(bb) a debtor can exempt his stock in the corporations described in NRS 78.746(2), but his economic interest in that stock is still subject to the charging order remedy in NRS 78.746(1).


Parting The Dark Money Sea: Exposing Politically Active Tax-Exempt Groups Through Fec-Irs Hybrid Enforcement, Carrie E. Miller 2015 College of William & Mary Law School

Parting The Dark Money Sea: Exposing Politically Active Tax-Exempt Groups Through Fec-Irs Hybrid Enforcement, Carrie E. Miller

William & Mary Law Review

No abstract provided.


Section 179 Expensing And The Bonus Depreciation Allowance: Their Application, History, Costs, And Benefits., Alice E. Keane 2015 Governors State University

Section 179 Expensing And The Bonus Depreciation Allowance: Their Application, History, Costs, And Benefits., Alice E. Keane

Alice E. Keane

This article examines Section 179 expensing and the bonus depreciation allowance, tax incentives that allow businesses to dramatically accelerate deductions on purchases of most tangible property. Generally, Section 179 expensing benefits smaller businesses, while the bonus depreciation allowance, which is more controversial and costly, is more useful to larger businesses and C corporations. Both of these tax incentives expired at the end of 2014. Congress is currently considering bills that would extend these incentives retroactively to 2015 and beyond. There is conflicting evidence of the benefit to the economy of Section 179 expensing and the bonus depreciation allowance, with certain ...


Digital Commons powered by bepress