William & Mary Law School
Universidad de La Salle, Bogotá
Rutgers University
University of Colorado
University of Baltimore School of Law
University of Florida Levin College of Law
Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs,
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,
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,
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,
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,
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,
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,
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,
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,
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,
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?,
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,
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,
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,
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,
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,
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,
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,
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,
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.
