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

Tax Law Commons

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

6,659 Full-Text Articles 3,736 Authors 4,297,072 Downloads 154 Institutions

All Articles in Tax Law

Faceted Search

6,659 full-text articles. Page 1 of 154.

International Tax, Margriet Lukkien, Christie Galinski, David Dingfa Liu, Aseem Chawla, Eugenio Romita, Guillermo Villsenor, Jorge Lopez, Star Q. Lopez 2021 Southern Methodist University

International Tax, Margriet Lukkien, Christie Galinski, David Dingfa Liu, Aseem Chawla, Eugenio Romita, Guillermo Villsenor, Jorge Lopez, Star Q. Lopez

The Year in Review

No abstract provided.


Gain Or Loss Of Foreign Persons From Sale Or Exchange Of Partnership Interests, Alan Appel 2021 New York Law School

Gain Or Loss Of Foreign Persons From Sale Or Exchange Of Partnership Interests, Alan Appel

Articles & Chapters

No abstract provided.


Repurposing Pillar One Into An Incremental Global Tax For Sustainability: Some Blue Sky Thinking In The Midst Of Global Crisis, Jinyan Li, Sophie Chatel 2021 Osgoode Hall Law School of York University

Repurposing Pillar One Into An Incremental Global Tax For Sustainability: Some Blue Sky Thinking In The Midst Of Global Crisis, Jinyan Li, Sophie Chatel

Articles & Book Chapters

In this article, the authors make a case for repurposing the OECD Pillar One from a mechanism for reallocating taxing rights to a global tax on the largest and most profitable MNEs’ market-based profits. Such global tax would have the hybrid features of a net-basis corporate income tax and a turnover-basis digital services tax through a conversion formula that ensures a low-rate DST on sales can replicate a higher rate CIT on a country’s share of the profit determined using under the formulary allocation method. More importantly, the authors instill a common purpose of the international tax consensus – to ...


Marking The Path Post-Cotton: The Supreme Court Reaffirms Dual Taxation In Montana V. Crow Tribe Of Indians, Heather G. Pennington 2021 University of Kentucky

Marking The Path Post-Cotton: The Supreme Court Reaffirms Dual Taxation In Montana V. Crow Tribe Of Indians, Heather G. Pennington

Journal of Natural Resources & Environmental Law

No abstract provided.


Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender 2021 Northwestern Pritzker School of Law

Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender

Northwestern Journal of Law & Social Policy

The sharp and growing wealth divide in the United States has elicited significant media and public attention over the past decade, with loud calls for achieving social goals through tax system change. While wealth preservation loopholes in the Internal Revenue Code can contribute to wealth inequalities, tax policies that incentivize socially responsible, tax efficient investment offer an attractive tool for estate planning professionals while also promoting social impact programs. Additionally, while direct government investments into low-income community development, land preservation, and food security are important drivers of change, tax policies that push private capital into these causes are equally important ...


Taxing Employers For Imposing Mandatory Arbitration, Class Action Waiver, And Nondisclosure Of Dispute Provisions, Rebecca N. Morrow 2021 Wake Forest University

Taxing Employers For Imposing Mandatory Arbitration, Class Action Waiver, And Nondisclosure Of Dispute Provisions, Rebecca N. Morrow

SMU Law Review

Employers impose coercive dispute resolution terms on their employees more frequently, more broadly, and with greater legal success than ever before. Recent survey data indicates that mandatory employment arbitration provisions bind more than 60 million American workers—over half of the U.S. private-sector nonunion workforce. Employment class action waivers bind nearly 25 million American workers. In 2018, the Supreme Court held 5–4 that mandatory arbitration provisions and class action waivers imposed by employers on their employees do not violate the National Labor Relations Act. These terms prohibit employees from exposing employer wrongdoing in open court, bar employees with ...


Tax Consequences Of Environmental Cleanup Costs: The Uncertainty Continues, Lisa Stephenson 2021 University of Kentucky

Tax Consequences Of Environmental Cleanup Costs: The Uncertainty Continues, Lisa Stephenson

Journal of Natural Resources & Environmental Law

No abstract provided.


Tax Planning For Foreign Expansion By U.S. Petroleum Companies, Martin Van Brauman 2021 United States Internal Revenue Service

Tax Planning For Foreign Expansion By U.S. Petroleum Companies, Martin Van Brauman

Journal of Natural Resources & Environmental Law

No abstract provided.


Hegemonic Marriage: The Collision Of 'Transformative' Same-Sex Marriage With Reactionary Tax Law, Anthony C. Infanti 2021 University of Pittsburgh School of Law

Hegemonic Marriage: The Collision Of 'Transformative' Same-Sex Marriage With Reactionary Tax Law, Anthony C. Infanti

Articles

Before there was a culture war in the United States over same-sex marriage, there was a battle between opponents and proponents of same-sex marriage within the LGBTQ+ community. Some within the LGBTQ+ community opposed same-sex marriage because of the long patriarchal history of marriage and the more consequential need to bridge the economic and privilege gap between the married and the unmarried. On the other hand, LGBTQ+ proponents of same-sex marriage saw marriage as a civil rights issue because of the central importance of marriage in American society. They sensed a profound wrong in the denial of the benefits of ...


Valuation As A Challenge For Tax Administration, Leandra Lederman 2021 William W. Oliver Professor of Tax Law, Indiana University Maurer School of Law

Valuation As A Challenge For Tax Administration, Leandra Lederman

Notre Dame Law Review

Valuation issues have long posed challenges for the U.S. federal tax system. This is not just because of questions about what technique will most accurately value particular types of property. A key problem for tax administration is that taxpayers have a financial incentive to claim erroneous, self-serving valuations. This Essay analyzes tax valuation through this tax compliance lens. In so doing, it highlights the importance that third parties to the taxpayer-government relationship act at arm’s length from the taxpayer. It also explains why penalties are insufficient to deter erroneous self-reported valuations. The Essay also draws on the tax ...


Dynamic Property Taxes And Racial Gentrification, Andrew T. Hayashi 2021 Class of 1948 Professor of Scholarly Research in Law, University of Virginia School of Law

Dynamic Property Taxes And Racial Gentrification, Andrew T. Hayashi

Notre Dame Law Review

Many jurisdictions determine real property taxes based on a combination of current market values and the recent history of market values, introducing a dynamic aspect to property taxes. By design, homes in rapidly appreciating neighborhoods enjoy lower tax rates than homes in other areas. Since growth in home prices is correlated with—and may be caused by—changing neighborhood demographics, dynamic property taxes will generally have racially disparate impacts. These impacts may explain why minority-owned homes tend to be taxed at higher rates. Moreover, the dynamic features of local property taxes may subsidize gentrification and racially discriminatory preferences.


Taxing Option Luck, Jeesoo Nam 2021 University of California, Irvine School of Law

Taxing Option Luck, Jeesoo Nam

UC Irvine Law Review

As economic inequality reaches new heights every decade, academics stress the importance of the tax system in matters of equity. In contemporary winner-take-all markets, much of the massive income and wealth accumulated by the rich are the result of deliberate and calculated economic gambles that turned out in their favor. Yet theories of distributive justice such as Ronald Dworkin’s brute luck egalitarianism have committed themselves to the position that even if these market outcomes are the results of luck, the unequal outcomes are justified insofar as investors chose to take such risks.

This Article argues, in contrast to the ...


Economic Approaches To Nonrenewable Resource Taxation, Keith J. Brewer, Stephen E. Hamilton, Richard A. Westin 2021 Natural Resources Canada

Economic Approaches To Nonrenewable Resource Taxation, Keith J. Brewer, Stephen E. Hamilton, Richard A. Westin

Journal of Natural Resources & Environmental Law

No abstract provided.


The Economics Of Pollution Taxes, Howard Gensler 2021 The Hong Kong University of Science and Technology

The Economics Of Pollution Taxes, Howard Gensler

Journal of Natural Resources & Environmental Law

No abstract provided.


The Technical Features Of Taxes On Monitory Companies Income “Practical Study On Saudi System”- Dr. Abdul Hammed Al Hajj Saleh, 2021 United Arab Emirates University

The Technical Features Of Taxes On Monitory Companies Income “Practical Study On Saudi System”- Dr. Abdul Hammed Al Hajj Saleh

Journal Sharia and Law

The main objective of this study is to analyze how taxes are generated on companies according to Saudi laws. In doing so, we applied scientific methodology by analyzing carefully the taxes codes which are considered the basic documents for imposing taxes.

The Study is divided into three Parts. First, the companies which have to pay the taxes. Second, the conditions for imposing taxes. Finally, the person who has to pay the taxes.

Throughout this study, we came into several conclusions. The most important one is that the legal rules which impose taxes on companies are vague, and far from punctuality ...


Perlindungan Hukum Terhadap Wajib Pajak Orang Pribadi Dalam Penerapan Pengampunan Pajak (Studi Di Kantor Pelayanan Pajak Pratama Purwokerto), Imam Wildan Purbo Prakoso 2021 Universitas Indonesia

Perlindungan Hukum Terhadap Wajib Pajak Orang Pribadi Dalam Penerapan Pengampunan Pajak (Studi Di Kantor Pelayanan Pajak Pratama Purwokerto), Imam Wildan Purbo Prakoso

Dharmasisya

Tax amnesty is the right of every taxpayer so there's necessary for legal protection and maximum service as the consequence of the tax amnesty provisions, where this research specializes in individual taxpayer in Tax Services Office (KPP) Pratama Purwokerto. The problem of this reseach is about how legal protection of individual taxpayer in implementation and application, and aims to examine and analyze the application and legal protection to individual taxpayer in the implementation of tax amnesty in KPP Pratama Purwokerto.Through normative juridical research by using primary and secondary data that were presented qualitatively and analyzed descriptively it was ...


Pencabutan Kewarganegaraan Tentara Isis Yang Akan Kembali Ke Indonesia, Reza Adhitya Akbar 2021 Universitas Indonesia

Pencabutan Kewarganegaraan Tentara Isis Yang Akan Kembali Ke Indonesia, Reza Adhitya Akbar

Dharmasisya

ISIS's troops are not only citizens of Iraq or Syria, but come from various citizens and also Islam recruited by ISIS, not excluding Indonesian citizens. Based on the above description, two formulas are defined, namely: (1) What is the legal status of a citizen who is a soldier of ISIS; And (2) Is the Indonesian government obliged to protect its citizens who consciously become ISIS troops. The type of research used is normative legal research. The result of this research is the status of Indonesian Citizen who becomes ISIS soldier can not be revoked his citizenship because it does ...


Toko Roti Sebagai Wajib Pajak Restoran Atau Pajak Pertambahan Nilai, Patardo Yosua Andreas Naibaho 2021 Universitas Indonesia

Toko Roti Sebagai Wajib Pajak Restoran Atau Pajak Pertambahan Nilai, Patardo Yosua Andreas Naibaho

Dharmasisya

Restaurant Tax is one of Regional Tax which growing along with the development of the service and tourism sector It is an indirect tax, which paid by customer based on services provided unto them. In its implementation, there are different views on whether a bakery should pay Value Added Tax (VAT) or Restaurant Tax. Therefore, this paper will provide legal analysis on how restaurant tax regulated and identify such conditions to apply VAT or restaurant tax to the bakery that provides a place for customer to consume products.Restaurant tax is regulated by Peraturan Daerah, for example Peraturan Daerah Kota ...


The Implications For Australian Businesses Of Recent Developments In Us State Taxation Of Online Cross-Border Sales, Walter Hellerstein 2021 University of Georgia School of Law

The Implications For Australian Businesses Of Recent Developments In Us State Taxation Of Online Cross-Border Sales, Walter Hellerstein

Popular Media

Although there is no broad-based national consumption tax in the United States, 45 of the 50 states and the District of Columbia, as well as thousands of local jurisdictions, impose general retail sales taxes. For the twelve-month period ending in September 2020, sales taxes yielded USD 333 billion or 31.1 per cent of state tax revenues.

The US Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc. dramatically expanded the US states’ power to require remote suppliers to collect taxes on in-bound sales to local consumers. The decision repudiated the pre-existing, judicially created constitutional rule limiting the ...


Avoiding Taxes In Islamic Jurisprudence And Shariah, Sayid Hassan Abdallah 2021 Faculty of Sharia and Law-Azhar University and the Faculty of Islamic Studies and the Arab-Dubai

Avoiding Taxes In Islamic Jurisprudence And Shariah, Sayid Hassan Abdallah

Journal Sharia and Law

This research discusses the phenomenon of the financer’s refusal to pay taxes and trying to benefit from the loopholes in the writing of the laws and the intentions behind them. It investigates the reasons why the financer may perform such actions and the results of these actions, portraying the efforts exerted in this respect in the field of Jurisprudence and the judicial system in light of Article 107 of Law 187 for the year 1993 of the unified tax system of Egypt. The research also investigates this phenomenon from an Islamic perspective in light of the politics of finance ...


Digital Commons powered by bepress