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5,107 full-text articles. Page 4 of 117.

Charitable Contributions In Lieu Of Salt Deductions, David Gamage 2018 Indiana University Maurer School of Law

Charitable Contributions In Lieu Of Salt Deductions, David Gamage

Articles by Maurer Faculty

State governments are considering new charitable tax credits designed to circumvent the 2017 federal tax overhaul’s cap on state and local tax deductions. Will these plans work? This essay argues that the answer is: yes, but with some qualifications.


Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White 2018 Nixon Peabody LLP

Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White

St. Mary's Law Journal

Abstract forthcoming


Local Tax Incentives And Behavior Of Foreign Enterprises: Evidence From A Large Developing Country, Jing Xing, Wei Cui, Xi Qu 2018 Allard School of Law at the University of British Columbia

Local Tax Incentives And Behavior Of Foreign Enterprises: Evidence From A Large Developing Country, Jing Xing, Wei Cui, Xi Qu

Faculty Publications

We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chinese cities (especially cities within the same province) over the average effective income tax rate. We then find that, despite stringent capital controls, both reported pre-tax profits and investment of foreign firms respond strongly to local tax incentives, suggesting that subnational tax competition in China is oriented towards both mobile profits and real resources.


The Impact Of Regulatory Measures Imposed On Initial Coin Offerings In The United States Market Economy, Joseph D. Moran 2018 Catholic University of America Columbus School of Law

The Impact Of Regulatory Measures Imposed On Initial Coin Offerings In The United States Market Economy, Joseph D. Moran

Catholic University Journal of Law and Technology

With the surge of technological advances across the financial market landscape, companies have implemented new ways of raising money that have sparked controversy among investors, legal practitioners, banks, and government regulators. This comment examines the technology behind Initial Coin Offerings (ICOs), and discusses the impact they have had on financial markets in the United States and across the globe. This comment also addresses the legal ramifications for companies issuing ICOs, and delves into the benefits of using blockchain technology as a means for transferring digital currencies and making business transactions. This comment further gives examples of current and potential regulations ...


Taxation Of Gamblers: The House Always Wins, Christine Manolakas 2018 University of Oklahoma College of Law

Taxation Of Gamblers: The House Always Wins, Christine Manolakas

Oklahoma Law Review

No abstract provided.


Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And “Ability To Pay”, James M. Puckett 2018 University of Oklahoma College of Law

Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And “Ability To Pay”, James M. Puckett

Oklahoma Law Review

No abstract provided.


Two New York Tax Cases, Joel S. Newman 2018 Touro College Jacob D. Fuchsberg Law Center

Two New York Tax Cases, Joel S. Newman

Touro Law Review

No abstract provided.


The Federal Law Of Property: The Case Of Inheritance Disclaimers And Tenancy By The Entireties, David Gray Carlson 2018 Benjamin N. Cardozo School of Law

The Federal Law Of Property: The Case Of Inheritance Disclaimers And Tenancy By The Entireties, David Gray Carlson

Washington and Lee Law Review

No abstract provided.


The Constitutionality Of A National Wealth Tax, Dawn Johnsen, Walter Dellinger 2018 Indiana University Maurer School of Law

The Constitutionality Of A National Wealth Tax, Dawn Johnsen, Walter Dellinger

Indiana Law Journal

The United States needs innovative approaches to help rebuild foundational, shared understandings of American democracy, the American Dream, and opportunity and fairness. Tax policy provides one central context in which collective judgments about fundamental values help form national identity. We believe that a national wealth tax (that is, a tax on individuals’ net worth) should be among the policy options under consideration to support vital infrastructure, social service, and other governmental functions. Although not a new concept, a wealth tax may be an idea whose time has come, as inequality soars toward record highs.

Our aim in this Essay is ...


Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And "Ability To Pay", James M. Puckett 2018 Penn State Law

Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And "Ability To Pay", James M. Puckett

Journal Articles

The federal income tax can and should do more to address wealth disparities and income inequality. The income tax does not directly count wealth, and the realization rule and basis "step-up" at death exclude substantial amounts of income for the wealthy. The Constitution limits Congress's ability to tax wealth. Despite these serious challenges, this Article considers how to potentially bridge the gap between wealth and the income tax. For example, asset-based phase-outs in the income tax should pass muster without apportionment, although their bite would necessarily be limited. The Article posits that the public would be more receptive to ...


The Elephant Always Forgets: Tax Reform And The Wto, Reuven S. Avi-Yonah 2018 University of Michigan Law School

The Elephant Always Forgets: Tax Reform And The Wto, Reuven S. Avi-Yonah

Law & Economics Working Papers

The “Tax Cuts and Jobs ACT” (TCJA) enacted on December 22, 2017, includes several provisions that raise WTO compliance issues. At least one such provision, the Foreign-Derived Intangible Income (FDII) rule, is almost certain to draw a challenge in the WTO and is likely to lead to another US loss and resulting sanctions. This outcome would be another addition to the repeated losses suffered by the US for export subsidies from the 1970s to 2004, which led to the imposition of sanctions and the ultimate repeal of the offending regime. The important question for 2018 and beyond is whether the ...


The Offshore Tax Enforcement Dragnet, Shu-Yi Oei 2018 Boston College Law School

The Offshore Tax Enforcement Dragnet, Shu-Yi Oei

Boston College Law School Faculty Papers

Taxpayers who hide assets abroad to evade taxes present a serious enforcement challenge for the United States. In response, the United States has developed a family of initiatives that punish and rehabilitate non-compliant taxpayers, raise revenues, and require widespread reporting of offshore financial information by financial institutions and taxpayers. Yet, while these initiatives help catch willful tax cheats, they have also adversely affected immigrants, Americans living abroad, and “accidental Americans.”

This Article critiques the United States’ offshore tax enforcement initiatives, such as the Foreign Account Tax Compliant Act and the Internal Revenue Service’s offshore voluntary disclosure programs. It argues ...


Stategraft, Bernadette Atuahene, Timothy Hodge 2017 Chicago-Kent College of Law

Stategraft, Bernadette Atuahene, Timothy Hodge

Bernadette Atuahene

Although sometimes difficult to detect, governmental power abuses can have detrimental impacts. Property tax assessments provide an effective lens to examine this phenomenon because, given the complexity of calculating property tax assessments, it is difficult for citizens to know when local government has exceeded its legitimate taxing authority and crossed into the realm of illegal extraction. Michigan is an ideal case study because it protects property owners by making assessment-related power abuses more visible through a unique state constitutional provision: property tax assessments cannot exceed 50 percent of a property’s market value. Abuses have persisted nevertheless. Between 2011 and ...


A Partial Defense Of Section 501c4s Catchall Nature, Lloyd Hitoshi Mayer 2017 University of Notre Dame

A Partial Defense Of Section 501c4s Catchall Nature, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Internal Revenue Code section 501(c)(4) provides exemption from federal income tax for “social welfare” organizations. The vagueness of this term and the failure of the Treasury Department and Internal Revenue Service to interpret it in a manner that would significantly limit that vagueness has led some commentators to criticize this section’s “catchall” nature. While much scholarly attention has been paid to this criticism with respect to the most visible section 501(c)(4) organizations, particularly those involved in political campaign activity and lobbying, almost no attention has been paid to the many less common types of section ...


Tit For Tat: How Will Other Countries React To The Tax Cuts And Jobs Act?, Reuven S. Avi-Yonah, Gianluca Mazzoni 2017 University of Michigan Law School

Tit For Tat: How Will Other Countries React To The Tax Cuts And Jobs Act?, Reuven S. Avi-Yonah, Gianluca Mazzoni

Law & Economics Working Papers

The Tax Cuts and Jobs Act of 2017 (TRA17) represents the most comprehensive reform of US international tax rules since 1962. An important question in evaluating TRA17 is how US trading partners will respond to its provisions. In general, US trading partners may take steps to negate the competitive advantage gained by the US from the lower rate of corporate tax, expensing and the “patent box”. They may also take advantage of the participation exemption and the cross-crediting feature of GILTI to increase taxes on US multinationals. Finally, they are likely to copy the BEAT and apply it to US ...


Something's Gotta Give: Origin-Based E-Commerce Sales Tax, Juliana Frenkel 2017 Brooklyn Law School

Something's Gotta Give: Origin-Based E-Commerce Sales Tax, Juliana Frenkel

Brooklyn Journal of Corporate, Financial & Commercial Law

How to tax interstate online purchases is a frequently debated and contentious topic in the business and tax arena. There are numerous parties affected when a transaction occurs and each affected party would like a taxation policy that benefits its own economic interests, without regard for others. Neither the legislative nor the judicial branch has successfully resolved this e-commerce taxation issue. With the growing need for tax revenue, it is prudent for Congress to finally resolve this circuit split and agree on a unifying Online Sales Tax Law. As opposed to the vast majority of proposals pending in Congress, this ...


Income Tax Concerns With Purpose Trusts, Thomas E. Simmons 2017 University of South Dakota School of Law

Income Tax Concerns With Purpose Trusts, Thomas E. Simmons

Thomas E. Simmons

No abstract provided.


Cybersecurity And Tax Information: A Vicious Cycle?, Diane M. Ring 2017 Boston College Law School

Cybersecurity And Tax Information: A Vicious Cycle?, Diane M. Ring

Boston College Law School Faculty Papers

A review of Michael Hatfield, Cybersecurity and Tax Reform, 93 Ind. L.J., scheduled to be published in Spring 2018.


The Centennial Of The Estate And Gift Tax: Perspectives And Recommendations, Panel 1, James R. Repetti, Jennifer Bird-Pollan, Paul L. Caron, David Joulfaian 2017 Boston College Law School

The Centennial Of The Estate And Gift Tax: Perspectives And Recommendations, Panel 1, James R. Repetti, Jennifer Bird-Pollan, Paul L. Caron, David Joulfaian

Jennifer Bird-Pollan

Welcome and Introductory Remarks James Repetti, William J. Kenealy, S.J. Professor, Boston College Law School Panel 1: Whether it is desirable to tax the gratuitous transfer of wealth during life or at death Participants: Jennifer Bird-Pollan (University of Kentucky College of Law) Paul Caron (Pepperdine University School of Law) Dr. David Joulfaian (U.S. Department of the Treasury) Commentator and Moderator:James Repetti (Boston College Law School)


Protective Claims For Refund: Protecting The Interests Of Taxpayers And The Irs, Kristy M. Bowden 2017 University of Maine School of Law

Protective Claims For Refund: Protecting The Interests Of Taxpayers And The Irs, Kristy M. Bowden

Maine Law Review

The Internal Revenue Code provides taxpayers wishing to claim a refund of an overpayment of taxes with a simple, straightforward provision setting forth a taxpayer's right to make such a claim. Additionally, regulations exist that provide for the procedure to be followed in order to claim a refund, further clarifying what is expected of the taxpayer. Unfortunately, not all situations that give rise to the right to claim a refund are so straightforward and simple. Taxpayers may find themselves in a situation that seems to have very little direct connection with tax, but may nonetheless result in significant tax ...


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