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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 ...


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 ...


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 ...


Federal Tax Considerations In Foreign Oil And Gas Operations By Domestic Oil Companies, Martin M. Van Braumen 2021 United States Internal Revenue Service

Federal Tax Considerations In Foreign Oil And Gas Operations By Domestic Oil Companies, Martin M. Van Braumen

Journal of Natural Resources & Environmental Law

No abstract provided.


Alternative Minimum Tax: The Percentage Depletion Tax Preference For Investments In Natural Resources After Hill V. United States, Wade C. Lawson 2021 University of Kentucky

Alternative Minimum Tax: The Percentage Depletion Tax Preference For Investments In Natural Resources After Hill V. United States, Wade C. Lawson

Journal of Natural Resources & Environmental Law

No abstract provided.


"Te Pee" As In Taxpayer: Tribal Severance Taxes--Canvassing The Reservation-Do Tribes Have The Power To Impose Severance Taxes On Minerals Extracted On Non-Indian Fee Lands Within The Reservation?, Michael Layne Carrico 2021 University of Kentucky

"Te Pee" As In Taxpayer: Tribal Severance Taxes--Canvassing The Reservation-Do Tribes Have The Power To Impose Severance Taxes On Minerals Extracted On Non-Indian Fee Lands Within The Reservation?, Michael Layne Carrico

Journal of Natural Resources & Environmental Law

No abstract provided.


Self-Mined Coal Used As Fuel And The Black Lung Coal Tax, Mark F. Sommer 2021 Greenebaum Doll & McDonald

Self-Mined Coal Used As Fuel And The Black Lung Coal Tax, Mark F. Sommer

Journal of Natural Resources & Environmental Law

No abstract provided.


Freede V. Commissioner: Closing A Loophole Caused By Closing A Loophole, Gregory R. Schaaf 2021 University of Kentucky

Freede V. Commissioner: Closing A Loophole Caused By Closing A Loophole, Gregory R. Schaaf

Journal of Natural Resources & Environmental Law

No abstract provided.


Constitutional Validity Of The Kentucky Unmined Coal Tax: Gillis V. Yount, Robin L. Fields 2021 University of Kentucky

Constitutional Validity Of The Kentucky Unmined Coal Tax: Gillis V. Yount, Robin L. Fields

Journal of Natural Resources & Environmental Law

No abstract provided.


The Sales Tax Exemption For Machinery For New And Expanded Industry Applied To Coal Mining After Amax Coal Company, Kipley J. McNally 2021 University of Kentucky

The Sales Tax Exemption For Machinery For New And Expanded Industry Applied To Coal Mining After Amax Coal Company, Kipley J. Mcnally

Journal of Natural Resources & Environmental Law

No abstract provided.


Fundamentals Of Federal Income Taxation Of Natural Resources, Martin J. McMahon Jr. 2021 University of Kentucky

Fundamentals Of Federal Income Taxation Of Natural Resources, Martin J. Mcmahon Jr.

Journal of Natural Resources & Environmental Law

No abstract provided.


An Overview Of The Impact Of The Tax Reform Act Of 1986 On The Coal, Oil, And Gas Industries, Paul J. Cox, Theodore T. Myre Jr. 2021 Wyatt, Tarrant & Combs, LLP

An Overview Of The Impact Of The Tax Reform Act Of 1986 On The Coal, Oil, And Gas Industries, Paul J. Cox, Theodore T. Myre Jr.

Journal of Natural Resources & Environmental Law

No abstract provided.


Taxation Of Expenditures Required By The Surface Mining Control And Reclamation Act Of 1977, Kipley J. McNally 2021 University of Kentucky

Taxation Of Expenditures Required By The Surface Mining Control And Reclamation Act Of 1977, Kipley J. Mcnally

Journal of Natural Resources & Environmental Law

No abstract provided.


The Impact And Desirability Of Taxing Unmined Coal Interests In The Same Manner As Other Real Property, Stephen James Vasek Jr. 2021 University of Kentucky

The Impact And Desirability Of Taxing Unmined Coal Interests In The Same Manner As Other Real Property, Stephen James Vasek Jr.

Journal of Natural Resources & Environmental Law

No abstract provided.


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