Is Now A(Nother) Teachable Moment Honoring The Memory Of Dr. William S. Spriggs, 2024 University of Nevada, Las Vegas -- William S. Boyd School of Law
Is Now A(Nother) Teachable Moment Honoring The Memory Of Dr. William S. Spriggs, Francine J. Lipman
Scholarly Works
No abstract provided.
Rethinking Eisner V. Macomber, And The Future Of Structural Tax Reform, 2024 Emory University School of Law
Rethinking Eisner V. Macomber, And The Future Of Structural Tax Reform, Alex Zhang
Faculty Articles
In June 2023, the Supreme Court granted the petition for a writ of certiorari in Moore v. United States, ostensibly a challenge to an obscure provision of the 2017 tax legislation. Moore’s real target is the constitutionality of federal wealth and accrual taxation, which policymakers have proposed to combat record inequality and raise revenue for social-welfare reform. At the center of the doctrinal dispute in Moore is a century-old case, Eisner v. Macomber, on which the Moore petitioners and other commentators have relied to argue that Congress has no power to tax wealth or unrealized gains—e.g., appreciation …
Transaction-Specific Tax Reform In Three Steps: The Case Of Constructive Ownership, 2024 Harvard Law School
Transaction-Specific Tax Reform In Three Steps: The Case Of Constructive Ownership, Thomas J. Brennan, David M. Schizer
Faculty Scholarship
Similar investments are often taxed differently, rendering our system less efficient and fair. In principle, fundamental reforms could solve this problem, but they face familiar obstacles. So instead of major surgery, Congress usually responds with a Band-Aid, denying favorable treatment to some transactions, while preserving it for others. These loophole-plugging rules have become a staple of tax reform in recent years. But unfortunately, they often are ineffective or even counterproductive. How can Congress do better? As a case study, we analyze Section 1260, which targets a tax-advantaged way to invest in hedge funds. This analysis is especially timely because a …
The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023, 2023 San Jose State University
The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023
The Contemporary Tax Journal
No abstract provided.
H.R. 3000 (118th Congress) – Expansion Of Certain Tax Preferences For Higher Education, 2023 San Jose State University
H.R. 3000 (118th Congress) – Expansion Of Certain Tax Preferences For Higher Education, Min Thein, Ling Yang
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, 2023 San Jose State University
The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais
The Contemporary Tax Journal
No abstract provided.
California Ab 1249, Sales Tax Holiday For School Supplies, 2023 San Jose State University
California Ab 1249, Sales Tax Holiday For School Supplies, Michelle Buchner, Aizhan Toibazarova
The Contemporary Tax Journal
No abstract provided.
Can A Construction Company Claim The Section 41 Research Credit?, 2023 San Jose State University
Can A Construction Company Claim The Section 41 Research Credit?, Aizhan Toibazarova
The Contemporary Tax Journal
No abstract provided.
The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, 2023 San Jose State University
The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He Cpa, Aizhan Toibazarova
The Contemporary Tax Journal
No abstract provided.
California Sb 584, Short Term Rental, 2023 San Jose State University
California Sb 584, Short Term Rental, Khanh Le, Cheryl Gamat
The Contemporary Tax Journal
No abstract provided.
H.R. 1477 (118th Congress) - Freedom To Invest In Tomorrow’S Workforce Act, 2023 San Jose State University
H.R. 1477 (118th Congress) - Freedom To Invest In Tomorrow’S Workforce Act, Eric Varaghese, Sereyrod (Rod) Chea
The Contemporary Tax Journal
No abstract provided.
Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, 2023 University of Cincinnati College of Law
Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, Megan E. Bowling
University of Cincinnati Law Review
No abstract provided.
Case Law On American Indians: October 2022 - August 2023, 2023 Seattle University School of Law
Case Law On American Indians: October 2022 - August 2023, Thomas P. Schlosser
American Indian Law Journal
No abstract provided.
Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), 2023 University of Pittsburgh School of Law
Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney
Testimony
In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.
Getting A Handle On The Taxation Of Sports Betting, 2023 Stetson University College of Law
Getting A Handle On The Taxation Of Sports Betting, Samuel Craig
Loyola of Los Angeles Entertainment Law Review
Sports betting is not merely a 21st century novelty; however, recent legislative and societal changes have allowed sports betting to bloom into a widespread phenomenon in America. The rapid emergence of sports betting in American life has caused states to react with legislation ranging from full-stop bans to partnerships with sportsbooks to capitalize on this lucrative and newly legal activity. While plenty of discussion can be found regarding the social and political considerations of legalizing gambling and related activities, no comprehensive legal scholarship has focused specifically on the taxation of sports betting. Sports betting exists in a relatively unique position …
Congressional Power To Institute A Wealth Tax, 2023 Notre Dame Law School
Congressional Power To Institute A Wealth Tax, Will Clark
Notre Dame Law Review Reflection
Over the last few years, several high-profile politicians have pushed to impose a federal “wealth tax.” For example, a recent bill introduced in the Senate would create a two percent tax on the value of assets between fifty million and one billion dollars, plus a higher percentage on wealth valued over one billion dollars. The proponents of the tax argue that it would reduce the growing wealth inequality in the United States, while opponents say that it would disincentivize investment in the American economy.
Policy arguments, however, are only relevant if the federal government has the authority to institute such …
Taxing The New With The Old: Capturing The Value Of Data With The Corporate Income Tax In Virginia, 2023 University of Richmond
Taxing The New With The Old: Capturing The Value Of Data With The Corporate Income Tax In Virginia, Coleman H. Cheeley
University of Richmond Law Review
The Commonwealth of Virginia markets itself as “The Largest Data Center Market in the World.”In 2019, the Northern Virginia market alone was the largest in the United States by inventory, with room to grow. In 2021, data centers in Northern Virginia required an estimated 1,686 megawatts of power; that number is expected to increase by 200 megawatts in the near future, reflecting data centers currently under development. For reference, in 2022, it was estimated that more than 100 homes could be powered by one megawatt of solar power in Virginia. Historically, data centers have been located in the Commonwealth due …
Taxation, 2023 University of Richmond
Taxation, Craig D. Bell
University of Richmond Law Review
This Article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its Parts cover legislative activity, judicial decisions, and selected opinions from the past year. Part I of this Article addresses taxes administered by the Virginia Department of Taxation (the “Tax Department” or “Department”). Part II covers local taxes, including real and tangible personal property machinery and tools, license taxes, and other discrete local taxes.
The overall purpose of this Article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation that are most likely to impact …
Reconciliation In Tax Crimes: A Study Under Egyptian And Emirati Laws, 2023 Assistant Professor of Public Finance and Economic and Financial Legislation Faculty of Law-University of Sharjah- United Arab Emirates
Reconciliation In Tax Crimes: A Study Under Egyptian And Emirati Laws, Ahmed Aldalgawy
UAEU Law Journal
This study seeks, through the descriptive, analytical and comparative method, to reveal the role of reconciliation in tax crimes in achieving a balance between considerations of criminal law intervention and taking into account the special nature of the tax crime, as well as revealing the extent to which the reconciliation system can be introduced in the United Arab Emirates tax system, especially since this system is applied In many comparative legislations, including the Egyptian legislation, and to achieve these goals, the study was presented to determine the nature of criminal tax reconciliation, then the study presented the tax interests worthy …
Unauthorized Disclosure Of Tax Return Information: When Is The United States Liable For Actions Of The Irs?, 2023 William & Mary Law School
Unauthorized Disclosure Of Tax Return Information: When Is The United States Liable For Actions Of The Irs?, Tammy W. Cowart, Roger Lirely, Alex Brandt
William & Mary Business Law Review
The June 2021 ProPublica report “The Secret IRS Files: Trove of Never-Before-Seen Records Reveal How the Wealthiest Avoid Income Tax” revealed tax return data of many of the wealthiest people in America. However, the tax information about these individuals is not public information. As part of the Tax Reform Act of 1976, Congress removed tax returns and return information from the realm of public documents and protected them under federal law. Congress also provided criminal and civil sanctions for the unauthorized disclosure of tax returns and return information. Over forty-five years later, there have been hundreds of cases adjudicated, but …