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5242 full-text articles. Page 4 of 122.

Federal Tax Code Restrictions On Church Political Activity, Deirdre Dessingue Halloran, Kevin M. Kearney 2017 St. John's University School of Law

Federal Tax Code Restrictions On Church Political Activity, Deirdre Dessingue Halloran, Kevin M. Kearney

The Catholic Lawyer

No abstract provided.


Are Taxes Converging?, Reuven S. Avi-Yonah, Gianluca Mazzoni 2017 University of Michigan Law School

Are Taxes Converging?, Reuven S. Avi-Yonah, Gianluca Mazzoni

Law & Economics Working Papers

Eduardo Baistrocchi’s outstanding new book on tax treaty disputes is the result of an intense five-year global collaborative project among international tax scholars, practitioners and administrators. The book provides an unprecedented set of information and offers the first global qualitative and quantitative analysis on one of the most important debates over international tax scholarship across the last decades, that is, whether an international tax regime exists and is binding upon states as a matter of customary international law.


Asset Management Strategies Revisited, Charles P. Reynolds, Daniel J. Wintz, Dierdre Dessingue Halloran 2017 St. John's University School of Law

Asset Management Strategies Revisited, Charles P. Reynolds, Daniel J. Wintz, Dierdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.


Payments In Lieu Of Taxes: The Philadelphia Experience, George S. Forde, Jr., Christopher E. Cummings 2017 St. John's University School of Law

Payments In Lieu Of Taxes: The Philadelphia Experience, George S. Forde, Jr., Christopher E. Cummings

The Catholic Lawyer

No abstract provided.


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

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

Law School Publications

Letter to Orrin G. Hatch, chairman of the United States Senate Committee on Finance and Ron Wyden, the ranking member of that committee. This letter was a response to a September 6 letter from the representatives of charitable foundations, which in turn responded to a July 17 letter from Madoff and Colinvaux. The subject of the letter is a set of proposed changes, proposed by Madoff and Colinvaux, to the tax code related to donor-advised funds.


Taxation And Doing Business In Indian Country, Erik M. Jensen 2017 University of Maine School of Law

Taxation And Doing Business In Indian Country, Erik M. Jensen

Maine Law Review

Economic development on the lands of the American Indian nations has been spotty at best. Almost everyone knows the great success stories with Indian gaming, which has been furthered by federal legislation, but those economic benefits have not been felt uniformly. Some tribes have prospered because of this peculiarly favored form of enterprise; others have not and, in many cases, probably cannot. Substantial economic development in Indian country will not occur without significant infusions of outside capital, but investment by non-Indian and nongovernmental sources is risky, or is perceived to be so, which leads to the same practical result. This ...


Current Tax Issues Affecting Religious Organizations, Howard M. Schoenfeld 2017 St. John's University School of Law

Current Tax Issues Affecting Religious Organizations, Howard M. Schoenfeld

The Catholic Lawyer

No abstract provided.


Tax-Exempt Public Charities: Increasing Accountability And Compliance, Robert C. DeGaudenzi 2017 St. John's University School of Law

Tax-Exempt Public Charities: Increasing Accountability And Compliance, Robert C. Degaudenzi

The Catholic Lawyer

No abstract provided.


Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner, Jennifer S. Hamel 2017 University of Maine School of Law

Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner, Jennifer S. Hamel

Maine Law Review

Cynthia Rowe is currently serving a life sentence in prison for the shooting death of her brother-in-law. While she may have lost her criminal case, at least Rowe came away victorious in the recent Tax Court decision, Rowe v. Commissioner, in which she was awarded the earned income tax credit (EITC) over the objection of the Internal Revenue Service (Service or IRS). Unfortunately, her victory comes at the expense of sound legal analysis and public policy. Despite the efforts of Congress to ensure that the benefit of the EITC is given only to those who need it most by imposing ...


Ubit Update, Deirdre Dessingue Halloran 2017 St. John's University School of Law

Ubit Update, Deirdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.


Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought 2017 St. John's University School of Law

Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought

The Catholic Lawyer

No abstract provided.


Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit, Kate Leifeld 2017 University of Maine School of Law

Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit, Kate Leifeld

Maine Law Review

The Earned Income Tax Credit (EITC) is meant to help low-income, working taxpayers and their families by providing a refundable tax credit. In healthy economic times, the EITC is relied upon to pull low-income taxpayers and their children out of poverty. However, we are facing the toughest economic climate in decades. In September 2009, unemployment was reported to be at 9.7 percent. While the economic outlook has begun to show signs of improvement, the unemployment rate for February 2010 remained at 9.7 percent. Even when improvement starts, the turnaround will not be overnight. In this economic climate, the ...


Abuses In The Area Of Charitable Solicitation, Robert I. Brauer 2017 St. John's University School of Law

Abuses In The Area Of Charitable Solicitation, Robert I. Brauer

The Catholic Lawyer

No abstract provided.


Religious Institutes - Property And Tax Issues, Sister Cecilia Meighan 2017 St. John's University School of Law

Religious Institutes - Property And Tax Issues, Sister Cecilia Meighan

The Catholic Lawyer

No abstract provided.


Slicing And Dicing: The Structural Problems Of The Tax Reform Framework, Reuven S. Avi-Yonah 2017 University of Michigan Law School

Slicing And Dicing: The Structural Problems Of The Tax Reform Framework, Reuven S. Avi-Yonah

Law & Economics Working Papers

The “Unified Framework for Fixing Our Broken Tax Code” (the “Framework”) released by the “Big Six” group of Treasury, White House and Congressional leaders on September 27 has been the focus of a lot of commentary. Most of the comments have focused on the distributive aspects of the plan and on the proposed rate structure, as well as the impact on revenues and the federal deficit. In this comment, I plan to focus instead on the structural aspects of the plan and in particular on the various new lines that it draws, because these are more likely to be lasting.


Ogc Issues Roundtable, Deirdre Halloran 2017 St. John's University School of Law

Ogc Issues Roundtable, Deirdre Halloran

The Catholic Lawyer

No abstract provided.


Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li 2017 Osgoode Hall Law School of York University

Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li

Commissioned Reports, Studies and Public Policy Documents

I am a tenured professor at Osgoode Hall Law School of York University, teaching and researching in the area of tax law. I am the lead author of Principles of Canadian Income Tax Law (9th ed.) (Li, Magee and Wilkie, 2017) and International Taxation in Canada (3rd ed.) (Li, Cockfield and Wilkie, 2014). I am also the lead editor of Income Tax at 100 Years (Li, Wilkie and Chapman, 2017). I am a member of Panel of Experts Reviewing Federal Tax Expenditures (the Expert Panel) (http://www.fin.gc.ca/access/tt-it/rfte-edff-eng.asp), but was not involved in drafting ...


User-Friendly Taxpaying, Kathleen DeLaney Thomas 2017 UNC School of Law

User-Friendly Taxpaying, Kathleen Delaney Thomas

Indiana Law Journal

Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more laundry detergent, Amazon now enables consumers to order refills by simply pressing the “dash button” mounted above their laundry machines. Starbucks lures more customers by allowing them to pre-order online and have their drink waiting when they arrive at the store. The theory behind this approach is simple: if you want someone to use ...


Seventh Circuit's Taxation Of Members Of Religious Orders - A Change Of Habit, Francine M. Corcoran 2017 St. John's University School of Law

Seventh Circuit's Taxation Of Members Of Religious Orders - A Change Of Habit, Francine M. Corcoran

The Catholic Lawyer

No abstract provided.


Provisions Of Uncompensated Care In American Hospitals: The Role Of The Tax Code, The Federal Courts, Catholic Health Care Facilities, And Local Governments In Defining The Problem Of Access For The Poor, Charles J. Milligan, Jr. 2017 St. John's University School of Law

Provisions Of Uncompensated Care In American Hospitals: The Role Of The Tax Code, The Federal Courts, Catholic Health Care Facilities, And Local Governments In Defining The Problem Of Access For The Poor, Charles J. Milligan, Jr.

The Catholic Lawyer

No abstract provided.


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