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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 ...


Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney 2021 University of Pittsburgh School of Law

Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney

Articles

In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political justice ...


Consent To Student Loan Bankruptcy Discharge, John P. Hunt 2020 University of California - Davis

Consent To Student Loan Bankruptcy Discharge, John P. Hunt

Indiana Law Journal

As the Department of Education reconsiders its rules governing consent to discharge of federal student loans in bankruptcy, this Article argues for the first time that the Department should approach the problem specifically as an operator of programs to promote education and benefit students, rather than as an entity interested only in debt collection. This Article shows that the Department’s rules to date have treated whether to consent to discharge primarily as a pecuniary issue, without regard to the educational goals of the student loan programs. For example, the Department apparently has never considered whether making it difficult to ...


Table Of Contents, Seattle University Law Review 2020 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


International Tax: Tax Treaties, Kim Brooks 2020 Schulich School of Law, Dalhousie University

International Tax: Tax Treaties, Kim Brooks

OER Texts

This compendium of materials is designed to support the study of tax treaties around the world.


Tax Complexity And Technology, David Walker 2020 Boston Univeristy School of Law

Tax Complexity And Technology, David Walker

Faculty Scholarship

The federal income tax code has become increasingly complex over time with the implication that many taxpayers no longer understand the connection between their life decisions and their taxes. Some commentators have suggested that increasing computational complexity may be attributable in part to the proliferation of tax preparation software that renders such complexity manageable at filing time, but otherwise does nothing to mitigate the “black box” nature of the tax system. While such complexity and opacity undercut explicit incentives embedded in the Code, make planning more difficult, and undermine political accountability for taxes, they may also reduce the inefficient distortion ...


The Property-Tax Bundle Of Rights, Edward J. McCaffery 2020 University of Southern California;California Institute of Tecnology

The Property-Tax Bundle Of Rights, Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

This Article introduces the concept of a property-tax bundle of rights. There is no property without tax; tax inevitably affects property rights. America has settled into an absolute conception of the property-tax bundle, under which private individuals have absolute power over their property for all time after an initial payment of a flattened wage tax. The project of property, from Blackstone to Coase, has sought alignment of the private and public interests. The absolute conception works well for things. But neither property nor tax theory have checked the unlimited powers granted to the owners of private capital: Money has slipped ...


Singapore Property Tax Law As It Stands: The Rebus Sic Stantibus Principle And The Statutory Formula, Vincent OOI 2020 Singapore Management University

Singapore Property Tax Law As It Stands: The Rebus Sic Stantibus Principle And The Statutory Formula, Vincent Ooi

Research Collection School Of Law

The Singapore jurisprudence appears to have adopted the proposition that the rebus sic stantibus principle is to be disapplied where section 2(3) of the Singapore Property Tax Act (“PTA”) (the “Statutory Formula”) is applied. This article argues that this proposition perhaps ought to be stated more precisely. The principle is only disapplied where section 2(3)(b) is applied because it would run contrary to the statutory fiction imposed by section 2(3)(b) that the land is to be valued as if it were vacant land. There should be no disapplication of the principle where section 2(3 ...


Is Incorporation The Solution To The Enigma Of Corporate Tax Residency For International Tax Purposes?, Charles Edward Andrew Lincoln IV 2020 Texas A&M University School of Law

Is Incorporation The Solution To The Enigma Of Corporate Tax Residency For International Tax Purposes?, Charles Edward Andrew Lincoln Iv

Texas A&M Law Review

Incorporation of a company for testing residency—if applied uniformly—is likely the best and most accurate way to reflect corporate residency for tax purposes. However, it does not always reflect economic reality. There is not a consensus on what the best approach is. The Organization for Economic Cooperation and Development (“OECD”) countries overwhelmingly use three tests for residency: incorporation, central management and control, and domicile. Indeed, a court in the United States or other jurisdictions may often ask if tax-avoidance motives exist when incorporation occurs in one jurisdiction and central management and control occurs in another.

This Article follows ...


Kaestner Fails: The Way Forward, Mitchell M. Gans 2020 William & Mary Law School

Kaestner Fails: The Way Forward, Mitchell M. Gans

William & Mary Business Law Review

This past term, the Supreme Court applied the Due Process Clause to prevent the states from closing down a tax strategy that employs out-of-state trusts. Many had hoped that the case would serve as a vehicle for the Court to overrule taxpayer-friendly precedents that make the strategy possible. But it failed. The question that emerges is whether the decision leaves the states with a path to address the strategy and thereby prevent it from being used to exacerbate issues of inequality. After examining the decision, this Article considers the options available to the states and then suggests a way forward.


Cpa Exam Sample Questions, 2020 San Jose State University

Cpa Exam Sample Questions

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal's Interview With Mr. Robert J. Kovacev, Liubov (Luba) Shilkova 2020 San Jose State University

The Contemporary Tax Journal's Interview With Mr. Robert J. Kovacev, Liubov (Luba) Shilkova

The Contemporary Tax Journal

No abstract provided.


H.R. 5457 Carbon Reduction And Tax Credit Act, Madhuri Lanka CMA 2020 San Jose State University

H.R. 5457 Carbon Reduction And Tax Credit Act, Madhuri Lanka Cma

The Contemporary Tax Journal

No abstract provided.


Fun Tax Facts, Rachana Khandelwal 2020 San Jose State University

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


A Peruvian Tax Lawyer In A U.S. Corporate Tax Class: What Can Be Explained And What Cannot Be Explained, Fernando J. Loayza Jordán 2020 Yale Law School

A Peruvian Tax Lawyer In A U.S. Corporate Tax Class: What Can Be Explained And What Cannot Be Explained, Fernando J. Loayza Jordán

The Contemporary Tax Journal

No abstract provided.


To Be A B Certified Benefit Corporation Or Not To Be, Emma Lloyd Best, Marcy R. Binkley 2020 Wake Forest University

To Be A B Certified Benefit Corporation Or Not To Be, Emma Lloyd Best, Marcy R. Binkley

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2020 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


A Taxing Dilemma: Robot Taxes And The Challenges Of Effective Taxation Of Ai, Automation And Robotics In The Fourth Industrial Revolution, Robert J. Kovacev 2020 San Jose State University

A Taxing Dilemma: Robot Taxes And The Challenges Of Effective Taxation Of Ai, Automation And Robotics In The Fourth Industrial Revolution, Robert J. Kovacev

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 9, No. 2 – Summer 2020, 2020 San Jose State University

The Contemporary Tax Journal Volume 9, No. 2 – Summer 2020

The Contemporary Tax Journal

No abstract provided.


Taxation Of Intangibles, Jinyan Li, Angelo Nikolakakis 2020 Osgoode Hall Law School of York University

Taxation Of Intangibles, Jinyan Li, Angelo Nikolakakis

Articles & Book Chapters

This paper examines the tax treatment of intangibles in Canada and recent developments internationally. It suggests that the special features of intangibles and the rapid rise of intangibles as value-drivers in the global economy may render existing tax rules inadequate in defining Canada’s tax base and/or competing for investment in research and development in Canada. Recent developments at the international level (such as the BEPS Project) and national level (such as US 2018 tax reform and changes in Japan, UK and China to implement BEPS recommendations) may point to some directions for Canada to consider.


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