Open Access. Powered by Scholars. Published by Universities.®

Tax Law Commons

Open Access. Powered by Scholars. Published by Universities.®

5038 Full-Text Articles 2501 Authors 2007241 Downloads 116 Institutions

All Articles in Tax Law

Faceted Search

5038 full-text articles. Page 6 of 112.

Comptroller Of The Treasury V. Wynne: Bridging The Gap Between Strands Of Jurisprudence On State Income Taxation, Daniel Bosworth 2016 University of Maryland Francis King Carey School of Law

Comptroller Of The Treasury V. Wynne: Bridging The Gap Between Strands Of Jurisprudence On State Income Taxation, Daniel Bosworth

Maryland Law Review

No abstract provided.


The Semantics Of Sin Tax: Politics, Morality, And Fiscal Imposition, Bruce G. Carruthers 2016 Northwestern University

The Semantics Of Sin Tax: Politics, Morality, And Fiscal Imposition, Bruce G. Carruthers

Fordham Law Review

In this Article, I consider how negative social meanings can be projected through public revenue systems and propose to examine the link between taxation and representation in a new light.7 First, I discuss how social meanings are attached to money and then explain how, through the use of earmarking, this works in the case of tax revenues. I next briefly review the history of sin taxes at both the state and federal levels. Finally, I use computational linguistic methods to suggest that the fiscal significance of sin taxes, and their cultural significance, are loosely coupled.


Job Creationism, Victor Fleischer 2016 University of San Diego

Job Creationism, Victor Fleischer

Fordham Law Review

Does a low tax rate on entrepreneurial income create jobs? Tax scholars view this question as empirical in nature. But for many policymakers, voters, and even some academics, the relationship between taxes and entrepreneurship is a matter of faith. If there is a question, it is one of ideological commitment, not evidence and reason. Consider the ease with which politicians claim that tax cuts for entrepreneurs and investors create jobs and fuel economic growth. This claim would appear to be a falsifiable claim subject to empirical observation and testing. But evidence in support of the claim is, in fact, hard ...


The Social Boundaries Of Corporate Taxation, Sloan G. Speck 2016 University of Colorado Law School

The Social Boundaries Of Corporate Taxation, Sloan G. Speck

Fordham Law Review

This Article argues that, while important, efficiency considerations should not function as the sole arbiter of the boundary between corporate and conduit tax treatment. First, classical corporate taxation is, in many ways, deeply embedded within a larger network of legal and social meanings. Classical corporate taxation operates in concert with, rather than separately from, these legal and social meanings. For this reason, the rules governing entities’ tax classification should take these interrelationships into account, if not as a primary norm, then as a secondary consideration when empirical or other uncertainties preclude a clear choice based on efficiency. The social boundaries ...


Rhetoric And Reality In The Tax Law Of Charity, Linda Sugin 2016 Fordham University School of Law

Rhetoric And Reality In The Tax Law Of Charity, Linda Sugin

Fordham Law Review

This Article contrasts the rhetoric of public benefit connected to charity in the law with the reality of private control of charitable organizations. It argues that the tension between the rhetoric and reality have produced norms of entitlement that undermine taxation. It offers an approach to the role of charity under the law by defining the obligations of government in a just society, qualifying the economic framework dominant in the literature concerning charities, and identifying what private charity can achieve that governments cannot. This Article concludes by endorsing the charitable deduction in the tax law on terms consistent with this ...


Foreword: We Are What We Tax, Mary Louise Fellows, Grace Heinecke, Linda Sugin 2016 University of Minnesota Law School

Foreword: We Are What We Tax, Mary Louise Fellows, Grace Heinecke, Linda Sugin

Fordham Law Review

On November 12 and 13, 2015, the Fordham Law Review hosted a symposium entitled We Are What We Tax. We invited scholars with a wide array of expertise inside and outside of the tax arena to consider how tax laws have shaped public and private institutions, cultural norms and hierarchies, and societal values.


Perpetuating Inequality By Taxing Wealth, Goldburn P. Maynard Jr. 2016 Brandeis School of Law

Perpetuating Inequality By Taxing Wealth, Goldburn P. Maynard Jr.

Fordham Law Review

This Article attempts to correct this shortcoming in the progressive argument by returning narrative to its central place in the estate tax debate. Drawing on psychological insights, I hope to underscore the difficulty of the effort to preserve progressive taxation and combat wealth inequality.


The Corruption Of Liberal And Social Democracies, Timothy K. Kuhner 2016 Georgia State University College of Law

The Corruption Of Liberal And Social Democracies, Timothy K. Kuhner

Fordham Law Review

Thomas Piketty repeats throughout Capital in the Twenty-First Century that today’s levels of inequality are not inevitable, much less natural, and has connected the state of democracy worldwide to rising economic inequality. Wealth transfers from the state to the private sector, wealth transfers from labor to capital, and tax laws favorable to the concentration of wealth require that the participatory and representative facets of democracy be kept in check. Beyond suitable material conditions, the growth and maintenance of inequality necessitates a justificatory ideology. This Article explores the possibility that the laws of political finance can help connect the dots ...


How Individual Income Tax Policy Affects Entrepreneurship, David Clingingsmith, Scott Shane 2016 Case Western Reserve University

How Individual Income Tax Policy Affects Entrepreneurship, David Clingingsmith, Scott Shane

Fordham Law Review

This Article reviews the empirical literature on the effects of individual income tax policy on entrepreneurship. We find no evidence of consensus, even on relatively narrow questions such as whether individual income tax rates deter or encourage entrepreneurial entry. We believe the absence of consensus reflects both the complexity of mechanisms connecting tax policy to entrepreneurial decision making and the infeasibility of employing the most reliable empirical methods, such as experiments, in this domain.


The Curious Beginnings Of The Capital Gains Tax Preference, Ajay K. Mehrotra, Julia C. Ott 2016 American Bar Foundation

The Curious Beginnings Of The Capital Gains Tax Preference, Ajay K. Mehrotra, Julia C. Ott

Fordham Law Review

Despite the importance of the capital gains tax preference, and the controversy it often evokes, there has been relatively little serious scholarly attention paid to the historical development of this highly significant tax provision. This Article seeks to move beyond the normative and presentist concerns for or against the tax preference to recount the empirical beginnings and early twentieth-century development of this important tax law. In exploring the curious beginnings of the capital gains tax preference, this brief Article has several aims. First, its main goal is to show that the preference is not a timeless or transhistorical concept, but ...


The Currency Of Taxation, Tsilly Dagan 2016 Bar Ilan University

The Currency Of Taxation, Tsilly Dagan

Fordham Law Review

In its canonical rendition, income taxation aspires to achieve the sometimes-conflicting goals of maximizing social welfare and promoting distributive justice. We do not usually think about tax law as participating in the formation of our identities, shaping the ways in which we perceive ourselves, or influencing how we interact with others. I argue, however, that income tax is a powerful social instrument that plays an important role in the construction of our identities and interactions with one another. Income tax law, I claim, simultaneously reflects and shapes our identities, self-perceptions, and social interactions in various contexts, including within our families ...


Liberalism, Philanthropy, And Praxis: Realigning The Philanthropy Of The Republic And The Social Teaching Of The Church, Rob Atkinson 2016 Florida State University

Liberalism, Philanthropy, And Praxis: Realigning The Philanthropy Of The Republic And The Social Teaching Of The Church, Rob Atkinson

Fordham Law Review

This Article seeks a common ground for theists of the Abrahamist religious faiths and agnostics in the Socratic philosophical tradition on the role that the liberal state should play in advancing the two coordinate aims of traditional philanthropy: helping society’s least well off and advancing the highest forms of human excellence. It focuses particularly on Abrahamists who are orthodox Catholics and Socratics who are left-liberals, distinguishing their broad views on the liberal state’s proper philanthropic role from the far narrower views of libertarians and other right-liberals. It concludes that adherents of Catholic Social Teaching and advocates of secular ...


Registered Savings Plans And The Making Of Middle-Class Canada: Toward A Performative Theory Of Tax Policy, Lisa Philipps 2016 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

Fordham Law Review

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 ...


Framing Middle-Class Insecurity: Tax And The Ideology Of Unequal Economic Growth, Martha T. McCluskey 2016 SUNY Buffalo Law School

Framing Middle-Class Insecurity: Tax And The Ideology Of Unequal Economic Growth, Martha T. Mccluskey

Fordham Law Review

This Article first explains how the prevailing discourse frames federal tax support for the middle class as either consumption or redistribution, both of which appear to be essentially unproductive and potentially destructive. Second, this Article examines the expansion of state and local tax support for elite private capital. In contrast to tax support favoring the middle class, this upper-class support is accepted widely as necessary for productive economic development. Operating below the radar of prominent tax debates, this state and local tax policy reveals more starkly and perversely how prevailing views of tax rationalize inequality and austerity. This Article concludes ...


The Decline In Tax Adviser Professionalism In American Society, John S. Dzienkowski, Robert J. Peroni 2016 University of Texas School of Law

The Decline In Tax Adviser Professionalism In American Society, John S. Dzienkowski, Robert J. Peroni

Fordham Law Review

In Part I, this Article briefly examines the debate over the proper role of the tax professional in representing clients. Part II discusses whether tax professionals owe special duties to the tax system. Part III analyzes how the tax professionals’ involvement in several waves of tax shelter abuses is in sharp contrast to the high-minded rhetoric of the tax ethics debate. This part also discusses changes in the legal and accounting professions that have contributed to the current state of taxpayer representation. This Article advocates for the position that tax professionals owe a duty to the tax system and such ...


Deep Dive, Chicago Style: A Roadmap For Understanding International Tax Reform, Michael J. Veneri Jr. 2016 Cleveland-Marshall College of Law

Deep Dive, Chicago Style: A Roadmap For Understanding International Tax Reform, Michael J. Veneri Jr.

The Global Business Law Review

This note discusses the potential alternatives for international tax reform and evaluates them based upon the Chicago school of economic theory principles and the ability to eliminate "tax plays." The United States could modify the existing international taxation system with (1) the 2015 Obama Administration proposals, (2) a modified territorial system as proposed by Rep. Dave Camp, (3) a credit system with source-of-income rules without the deferral privilege, or (4) formulary apportionment system based on either a single-factor or a three-factor system. By eliminating a U.S. multinational corporation's ability to participate in "tax plays," inefficient rent-seeking behavior can ...


A Critique Of Saudi M&A Laws, Mulhim Hamad Almulhim 2016 Penn State Law

A Critique Of Saudi M&A Laws, Mulhim Hamad Almulhim

SJD Dissertations

This dissertation aims to elucidate Saudi Arabia’s mergers and acquisitions (M&A) laws. The dissertation studies and analyzes current Saudi M&A laws with reference to comparative models from different countries and provides recommendations to improve the transparency and efficiency of Saudi Arabia’s M&A laws. Such improvements may help companies attempting to conduct M&A activity in Saudi Arabia address certain barriers and difficulties, which may in turn help to stimulate the Saudi Arabian economy.

Saudi Arabia is considered one of the world’s foremost emerging markets. Since Saudi Arabia joined the World Trade Organization, its stock ...


Student Loans As Taxes, John R. Brooks 2016 Georgetown University Law Center

Student Loans As Taxes, John R. Brooks

Georgetown Law Faculty Publications and Other Works

The growth of college tuition and the corresponding rise in student loan debt have become major issues of public importance. Total outstanding student debt is at least $1.3 trillion, and tuitions keep growing, even while we arguably need to invest more in higher education to add skills and grow our economy. Sen. Bernie Sanders, I-Vt., has made higher education reform a major part of his Democratic presidential campaign platform, proposing a new financial transactions tax to pay for large grants to states that offer free tuition to public universities. His opponent, Hillary Clinton, has proposed grants to states to ...


For Tax Day, A Simpler And Better Way, David J. Herzig 2016 Valparaiso University

For Tax Day, A Simpler And Better Way, David J. Herzig

David J. Herzig

No abstract provided.


The Internet Tax Freedom Act: Necessary Protection Or Deferral Of The Problem?, Timothy Fallaw 2016 University of Georgia School of Law

The Internet Tax Freedom Act: Necessary Protection Or Deferral Of The Problem?, Timothy Fallaw

Journal of Intellectual Property Law

No abstract provided.


Digital Commons powered by bepress