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The Tampon Tax: Sales Tax, Menstrual Hygiene Products, And Necessity Exemptions, Jennifer Bennett 2017 University of Missouri School of Law

The Tampon Tax: Sales Tax, Menstrual Hygiene Products, And Necessity Exemptions, Jennifer Bennett

The Business, Entrepreneurship & Tax Law Review

Women in the United States face many economic obstacles that their male counterparts do not. Many of these obstacles – including the wage gap, economic issues related to childbearing, and implicit bias in the workplace, among others – are the result of multiple political, social, and cultural factors, making them hard to eliminate. The tampon tax is comparatively simple to take on: if state legislatures decide to remove it, women will no longer have to pay it. The term “tampon tax” refers to how the majority of states impose a general sales tax on tampons, pads, reusable menstrual cups, and other menstrual ...


An American Football Team In London: How Tax Consequences For International Athletes Could Affect The Success Of A Potential Nfl Franchise In London, Brett Smith 2017 University of Missouri School of Law

An American Football Team In London: How Tax Consequences For International Athletes Could Affect The Success Of A Potential Nfl Franchise In London, Brett Smith

The Business, Entrepreneurship & Tax Law Review

Although the NFL has not announced any definite plans to place a team in London, it has taken significant steps in that direction. By 2022, it could be a reality. As the laws in the U.S. and U.K. currently stand, NFL athletes playing for a team in London would face more income taxes than if they played for a U.S.-based team. The extra tax liability the players would face in the U.K. could prevent players from signing with the London team. If the London franchise struggles to field talent, it will struggle on the field ...


Eu Tax Probe, State Aid & The Case Of Amazon, Tomislav Krmek 2017 University of Missouri School of Law

Eu Tax Probe, State Aid & The Case Of Amazon, Tomislav Krmek

The Business, Entrepreneurship & Tax Law Review

Multinational entities are shifting their profits from jurisdictions with high tax rates to low tax jurisdictions that result in sovereign governments losing millions of dollars and euros. Profits are moved away from the jurisdictions in which the economic activity occurs and sovereign governments face difficulties in exercising their right to taxation. The most common method employed for artificially (but legally) shifting profits is the transfer of intangibles (intellectual property). This article will discuss this legal tax avoidance in the European Union by multinational entities using that common technique: shifting of goods and services between affiliates (transfer pricing). Companies are getting ...


Revisiting Erisa’S Church Plan Exemption After Advocate Health Care Network V. Stapleton, Emily Morrison 2017 Northwestern University Pritzker School of Law

Revisiting Erisa’S Church Plan Exemption After Advocate Health Care Network V. Stapleton, Emily Morrison

Northwestern University Law Review

For much of the last forty years, ERISA’s church plan exemption has existed quietly without much fanfare. But increased litigation over the last five years has dragged the exemption into the spotlight. The litigation focuses on religiously affiliated hospital systems and whether their pension plans have been correctly classified as church plans exempt from ERISA.

This Note examines the history behind the church plan exemption, including statutory modifications made in 1980 and the IRS’s longstanding interpretation of these changes, which precipitated the dispute at issue in the current wave of litigation. While the U.S. Supreme Court’s ...


Economies Of Size, Tax Reform And Profitability Of Alternative Midwestern Feedlot Systems, Mark R. Weimar, Arne Hallam, Larry D. Trede 2017 United States Department of Agriculture

Economies Of Size, Tax Reform And Profitability Of Alternative Midwestern Feedlot Systems, Mark R. Weimar, Arne Hallam, Larry D. Trede

Arne Hallam

The Tax Reform Act of 1986 may have substantial impacts on cattle feeding operations in the Midwest. Changes in the tax laws may encourage different investment patterns in feedlots as to size, type of facility, feeding programs, and age of animal fed. Cost and returns are computed for a variety of feeding systems under the new and old tax laws.Substantial economies of size were found under both tax laws, bu they were more extreme under the new tax system.


Southern Cal. Edison V. State Dep’T Of Taxation, 133 Nev. Adv. Op. 49 (Jul. 27, 2017), Karson Bright 2017 University of Nevada, Las Vegas -- William S. Boyd School of Law

Southern Cal. Edison V. State Dep’T Of Taxation, 133 Nev. Adv. Op. 49 (Jul. 27, 2017), Karson Bright

Nevada Supreme Court Summaries

The Court considered whether an electrical utility company was entitled to a tax refund after it had paid taxes under an alleged discriminatory taxation scheme. The Court held that the company was not entitled to a tax refund because the company’s statutory construction argument regarding NRS 372.270 in conjunction with NRS 372.185 would create absurd results. Moreover, the company did not provide sufficient evidence demonstrating substantially situated competitors who benefited from the unconstitutional taxation scheme. Finally, the Court found that the company was not entitled to a tax credit for the money it paid to an out-of-state ...


The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei 2017 Boston College Law School

The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei

Shu-Yi Oei

In this Article, we investigate the tax issues and challenges facing Uber and Lyft drivers by studying their online interactions in three internet discussion forums: Reddit.com, Uberpeople.net, and Intuit TurboTax AnswerXchange. Using descriptive statistics and content analysis, we examine (1) the substantive tax concerns facing forum participants, (2) how taxes affect their driving and profitability decisions, and (3) the degree of user sophistication, accuracy of legal advising, and other cultural features of the forums.

We find that while forum participants displayed generally accurate understandings of tax filing and income inclusion obligations, their approaches to expenses and deductions were ...


Can Sharing Be Taxed?, Shu-Yi Oei, Diane M. Ring 2017 Tulane Law School

Can Sharing Be Taxed?, Shu-Yi Oei, Diane M. Ring

Shu-Yi Oei

In the past few years, we have seen the rise of a new model of production and consumption of goods and services, often referred to as the “sharing economy.” Fueled by startups such as Uber and Airbnb, sharing enables individuals to obtain rides, accommodations, and other goods and services from peers via personal computer or mobile application in exchange for payment. The rise of sharing has raised questions about how it should be regulated, including whether existing laws and regulations can and should be enforced in this new sector or whether new ones are needed. In this Article, we explore ...


Rethinking The Jurisdiction Of Bankruptcy Courts Over Post-Confirmation Federal Tax Liabilities: Towards A New Jurisprudence Of 11 U.S.C. 505, Shu-Yi Oei 2017 Selected Works

Rethinking The Jurisdiction Of Bankruptcy Courts Over Post-Confirmation Federal Tax Liabilities: Towards A New Jurisprudence Of 11 U.S.C. 505, Shu-Yi Oei

Shu-Yi Oei

No abstract provided.


Taxing Bankrupts, Shu-Yi Oei 2017 Tulane University Law School

Taxing Bankrupts, Shu-Yi Oei

Shu-Yi Oei

When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy protection transfers the risk of financial distress from a debtor to her creditors, the tax priority debate should be understood as a fight about how much debtor default risk the government should have to assume relative to other creditors. This Article argues that the government’s share of debtor default risk should be ...


Sex, Tax And The Charter: A Review Of Thibaudeau V. Canada, Lisa Philipps, Margot Young 2017 Allard School of Law at the University of British Columbia

Sex, Tax And The Charter: A Review Of Thibaudeau V. Canada, Lisa Philipps, Margot Young

Lisa Philipps

Section 15 of the Charter offers the promise of redressing many systemic inequalities in the law. This paper considers the implications of section 15 for the taxation of child support payments, an issue raised in the Thibaudeau case. While endorsing the Federal Court of Appeal's decision that the current tax regime is unconstitutional, the authors take issue with the Court's reasoning in reaching this result. In the first part of their paper, the authors address a number of shortcomings in the Court's equality analysis, arguing that the process employed by the Court ignored critical aspects of equality ...


Registered Savings Plans And The Making Of Middle-Class Canada: Toward A Performative Theory Of Tax Policy, Lisa Philipps 2017 Osgoode Hall Law School of York University

Registered Savings Plans And The Making Of Middle-Class Canada: Toward A Performative Theory Of Tax Policy, Lisa Philipps

Lisa Philipps

Campaigning politicians and elected governments across Canada’s political spectrum strive to position themselves as defenders of the middle class. This is to be expected given the large proportion of the Canadian population that self-identifies as middle class. Since the term lacks precision, it is a claim that can accommodate a wide range of policy proposals. Tax policy serves as a prime vehicle for making this appeal to middle-class voters. Undoubtedly, any tax reform proposal can be examined critically to evaluate its likely distributional impacts and how well these map onto specific definitions of the middle class. This Article attempts ...


Letter To Orrin G. Hatch On Donor-Advised Funds, Ray D. Madoff, Roger Colinvaux 2017 Boston College Law School

Letter To Orrin G. Hatch On Donor-Advised Funds, Ray D. Madoff, Roger Colinvaux

Law School Publications

Letter advising Orrin G. Hatch, Chairman of the United States Senate Committee on Finance, to consider reforms in the treatment of donor-advised funds under the tax code.


Tax-Deductible Conservation Easements And The Essential Perpetuity Requirements, Nancy McLaughlin 2017 S.J. Quinney College of Law, University of Utah

Tax-Deductible Conservation Easements And The Essential Perpetuity Requirements, Nancy Mclaughlin

Utah Law Faculty Scholarship

Property owners who make charitable gifts of perpetual conservation easements are eligible to claim federal charitable income tax deductions. Through this tax-incentive program the public is investing billions of dollars in easements encumbering millions of acres nationwide. In response to reports of abuse in the early 2000s, the Internal Revenue Service (Service) began auditing and litigating questionable easement donation transactions, and the resulting case law reveals significant failures to comply with the deduction’s requirements. Recently, the Service has come under fire for enforcing the deduction’s “perpetuity” requirements, which are intended to ensure that the easements will protect the ...


An Appraisal Of The Tax Implications Of Derivative Instruments In Nigeria, Oluwaseun Viyon Ojo 2017 Lagos State University

An Appraisal Of The Tax Implications Of Derivative Instruments In Nigeria, Oluwaseun Viyon Ojo

Oluwaseun Viyon Ojo

With the recent fall in the prices of Crude Oil and other commodities in the international Market and the attendant adverse effect on the Nigerian economy coupled with the Exchange risks arising from the sale and purchase of foreign currencies in the Foreign Exchange Market(FOREX), there was the need to come up with strategies for managing the risks associated with the fluctuations in  the Exchange Rates by the introduction of derivatives  for adoption by the various stakeholders and  players in the market.Generally, Derivatives are usually used to hedge against risks and fluctuations in the Financial Market. The increasing ...


Offshore Accounts: Insider's Summary Of Fatca And Its Potential Future, J. Richard Harvey Jr. 2017 Selected Works

Offshore Accounts: Insider's Summary Of Fatca And Its Potential Future, J. Richard Harvey Jr.

Richard Harvey

No abstract provided.


Legitimate Expectations In Canada: Soft Law And Tax Administration, Sas Ansari, Lorne Sossin 2017 Osgoode Hall Law School of York University

Legitimate Expectations In Canada: Soft Law And Tax Administration, Sas Ansari, Lorne Sossin

Lorne Sossin

This chapter examines the relationship between legitimate expectations and soft law. In what circumstances can an agency’s guidelines create law — or at least legally enforceable expectations? At first glance, the answer would appear obvious. The key reason for developing soft law is to provide guidance and transparency as to the process (and sometimes the substance) of administrative action. Soft law by its nature gives rise to expectations. Whether those expectations, in turn, give rise to legal effects is decidedly less clear. In fact, this question has vexed Canadian administrative law. Nowhere are questions of soft law and legitimate expectations ...


A Progressive Federal Tax Credit For State Tax Payments, Eric Kades 2017 William & Mary Law School

A Progressive Federal Tax Credit For State Tax Payments, Eric Kades

Popular Media

No abstract provided.


Denying Disgorgement: The Supreme Court’S Refusal To Grant The Crow Tribe Relief, Alex Galliani 2017 Boston College Law School

Denying Disgorgement: The Supreme Court’S Refusal To Grant The Crow Tribe Relief, Alex Galliani

Boston College Environmental Affairs Law Review

In Montana v. Crow Tribe of Indians, the United States Supreme Court declined to award the Crow Tribe of Indians disgorgement of coal taxes collected by Montana from a mining company with operations on the Tribe’s reservation. The Supreme Court justified its decision by distinguishing the 1939 Montana Supreme Court case Valley County v. Thomas, referencing the precedent set by Cotton Petroleum Corp. v. New Mexico, and noting that the Tribe lacked the necessary approval to tax from the Department of the Interior. This Comment argues that the Supreme Court should have granted the Tribe full disgorgement, partial disgorgement ...


First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton 2017 Duke University Law School

First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton

Erwin Chemerinsky

No abstract provided.


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