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5035 full-text articles. Page 7 of 113.

Tax Credit - Current Status And Prospects, James Robinson 2017 St. John's University School of Law

Tax Credit - Current Status And Prospects, James Robinson

The Catholic Lawyer

No abstract provided.


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

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

Diane M. Ring

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 ...


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

Diane M. Ring

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 ...


The Jayalalithaa Verdict - Friday Times.Pdf, Shubhankar Dam 2017 SMU School of Law

The Jayalalithaa Verdict - Friday Times.Pdf, Shubhankar Dam

Shubhankar Dam

No abstract provided.


How May The United States Leverage Fatca To Incentivize Good Tax Administrations Among The World Of Black Hat And Grey Hat Governments?, William H. Byrnes 2017 Texas A&M University School of Law

How May The United States Leverage Fatca To Incentivize Good Tax Administrations Among The World Of Black Hat And Grey Hat Governments?, William H. Byrnes

William H. Byrnes

This Essay serves as a preliminary narrative to examine the serious challenge of Control Firsters’ vision that every jurisdiction should have complete information on all transactions by any taxpayer. The world has many, potentially a majority, of grey hat and black hat governments and tax administrations. One measure of which governments fall into these categories is Transparency International’s corruption index. Of 167 countries ranked by Transparency International for breadth of corruption from one hundred (very clean) to zero (highly corrupt/failed state), only fifty countries ranked above a score of fifty, and only twelve scored above eighty. A question ...


Una Jurisprudencia De Observancia Obligatoria Que Hace Agua: El Extraño Caso De La Rtf Nº 03820-Q-2016, Leonardo Jara Bazán 2017 Universidad Nacional Mayor de San Marcos

Una Jurisprudencia De Observancia Obligatoria Que Hace Agua: El Extraño Caso De La Rtf Nº 03820-Q-2016, Leonardo Jara Bazán

Leonardo Jara Bazan

No abstract provided.


Netflix And Quill: Using Access And Consumption To Create A Plan For Taxing The Cloud, William L. Fletcher Jr. 2017 College of William & Mary Law School

Netflix And Quill: Using Access And Consumption To Create A Plan For Taxing The Cloud, William L. Fletcher Jr.

William & Mary Law Review

No abstract provided.


Finding The Pearl In The Oyster: Supercharging Ipos Through Tax Receivable Agreements, Christopher B. Grady 2017 Northwestern University School of Law

Finding The Pearl In The Oyster: Supercharging Ipos Through Tax Receivable Agreements, Christopher B. Grady

Northwestern University Law Review

A new, “supercharged” form of IPO has slowly developed over the last twenty years. This new form of IPO takes advantage of several seemingly unrelated provisions of the tax code to multiply pre-IPO owners’ proceeds from a public offering without reducing the amount public investors are willing to pay for the stock. Supercharged IPOs use a tax receivable agreement to transfer tax assets created by the IPO back to the pre-IPO ownership, “monetizing” the tax assets. As these structures have become more efficient, commentators have expressed concerns that these agreements deceive shareholders who either ignore or do not understand the ...


Tax Cannibalization And Fiscal Federalism In The United States, David Gamage, Darien Shanske 2017 Northwestern University School of Law

Tax Cannibalization And Fiscal Federalism In The United States, David Gamage, Darien Shanske

Northwestern University Law Review

We began this project pondering a riddle. Most state governments have adopted what we—and many others—view as clearly suboptimal tax policies, especially in regard to the taxation of corporate income and capital gains. Yet, with the notable exception of those who oppose progressivity and the taxation of capital, state-level tax policymakers have had remarkably little appetite for reform. This Article provides one major explanation for this riddle by identifying and demonstrating a phenomenon that we label as “tax cannibalization.” We argue that flawed state-level tax policies derive in part from perverse incentives inadvertently created by the federal government.


Taft V. Bowers: The Foundation For Non-Recognition Provisions In The Income Tax, James R. Repetti 2017 Boston College Law School

Taft V. Bowers: The Foundation For Non-Recognition Provisions In The Income Tax, James R. Repetti

Boston College Law School Faculty Papers

Taft v. Bowers is a Supreme Court decision that is rarely studied in law schools or discussed by scholars. Yet, it is a case of vast significance. In the Taft decision, the Supreme Court confirmed that Congress may create non-recognition exceptions to the income tax that merely defer the recognition of income, rather than permanently exclude it. If the Taft case had been decided differently, it is likely that the number of non-recognition provisions in the Internal Revenue Code ("Code") would be significantly reduced.


Taxing Wealth Seriously, Edward J. McCaffery 2017 University of Southern California;California Institute of Tecnology

Taxing Wealth Seriously, Edward J. Mccaffery

Edward J McCaffery

The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them.  The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see ...


Regulating Tax Return Preparation, Jay A. Soled, Kathleen DeLaney Thomas 2017 Rutgers University

Regulating Tax Return Preparation, Jay A. Soled, Kathleen Delaney Thomas

Boston College Law Review

Annually, the U.S. government collects nearly $3 trillion of income and employment taxes. With respect to these collections, Form 1040 (U.S. Individual Income Tax Return) seeks to ensure taxpayer accuracy. Currently, two sets of players dominate the Form 1040 preparation and submission process: tax return preparers and tax return preparation software companies. The former guides taxpayers through the entire tax return preparation and submission process, and the latter provides taxpayers with the necessary tools to complete and submit tax returns themselves. Tax return preparers and tax software companies thus stand as vital intermediaries between the government and taxpayers ...


Joint Winners, Separate Losers: Proposals To Ease The Sting For Married Taxpayers Filing Separately, Michelle Lyon Drumbl 2017 Washington and Lee University School of Law

Joint Winners, Separate Losers: Proposals To Ease The Sting For Married Taxpayers Filing Separately, Michelle Lyon Drumbl

Michelle L Drumbl

A taxpayer who is “considered as married” according to the Internal Revenue Code’s definition must file either a joint income tax return or an individual return using the “married filing separately” filing status. Those married taxpayers who file a separate, rather than a joint, income tax return are denied valuable benefits and subjected to a host of other unfavorable limitations. Low-income taxpayers, in particular, are hurt by these limitations. Certain married taxpayers, including victims of domestic violence and abandoned spouses, may have no choice but to file using the married filing separately status. Low-income taxpayers are denied tremendous benefits ...


Putting The Substance Back Into The Economic Substance Doctrine, Nicholas Giordano 2017 Brooklyn Law School

Putting The Substance Back Into The Economic Substance Doctrine, Nicholas Giordano

Brooklyn Journal of Corporate, Financial & Commercial Law

The foreign tax credit, which saves U.S. taxpayers from paying both foreign and domestic income taxes on the same income, is critical to facilitating global commerce. However, as savvy taxpayers discover increasingly complicated ways to abuse the foreign tax credit regime through the structuring of business transactions, courts have become increasingly skeptical of the validity of those transactions. Using the economic substance doctrine, a common law doctrine codified in 2010 at I.R.C. § 7701(o), courts will disallow tax benefits stemming from a transaction that is not profitable absent its tax benefits, and which the taxpayer had no ...


Estate Of Purdue: A Blueprint For Flping, Phyllis C. Taite 2017 Florida A&M University College of Law

Estate Of Purdue: A Blueprint For Flping, Phyllis C. Taite

Journal Publications

In this article, Taite examines Estate of Purdue, in which the Tax Court held that assets of the decedent that were transferred to the family limited liability company were not includable in the gross estate, that transfers to the family trust qualified for an annual exclusion, and that the estate could deduct interest on loans from the estate’s beneficiaries.


Taxation, Cindy M. Ohlenfrost, Sam Megally, William J. LeDoux 2017 K&L Gates LLP

Taxation, Cindy M. Ohlenfrost, Sam Megally, William J. Ledoux

SMU Annual Texas Survey

No abstract provided.


A Reflection On Tax Collecting: Opening A Can Of Worms To Clean Up A Collection Due Process Jurisdictional Mess, Pippa Browde 2017 Alexander Blewett III School of Law at the University of Montana

A Reflection On Tax Collecting: Opening A Can Of Worms To Clean Up A Collection Due Process Jurisdictional Mess, Pippa Browde

Faculty Law Review Articles

Almost 20 years ago Congress enacted the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), with the intention of protecting taxpayers against perceived abuses in tax collection by the Internal Revenue Service (IRS). RRA 98 contained provisions creating the so-called collection due process (CDP) provisions. CDP changed existing law by providing taxpayers with a pre-deprivation right to an administrative hearing and judicial review of any proposed collection actions by the IRS such as liens or levies. CDP has been both championed as a valuable mechanism to protect taxpayers from improper collection and criticized as a tool used ...


Tampon Taxes, Discrimination, And Human Rights, Bridget J. Crawford 2017 Elisabeth Haub School of Law at Pace University

Tampon Taxes, Discrimination, And Human Rights, Bridget J. Crawford

Pace Law Faculty Publications

This Article makes two contributions to the study of taxation. First, it argues that the “tampon tax”--an umbrella term to describe sales, VAT, and similar “luxury” taxes imposed on menstrual hygiene products--illustrates how deeply embedded gender is in legal structures such as the tax system that are thought to be neutral. Second, this Article posits that tax reform is an essential tool in achieving both gender equality and human rights. In recent months, activists around the globe have harnessed the power of the Internet to raise awareness of the tampon tax. In response to pressure from constituents, five states ...


Citizens Abroad And Social Cohesion At Home: Refocusing A Cross-Border Tax Policy Debate, Michael Kirsch 2017 Notre Dame Law Library

Citizens Abroad And Social Cohesion At Home: Refocusing A Cross-Border Tax Policy Debate, Michael Kirsch

Journal Articles

Modern developments raise significant questions about the future importance (or non-importance) of formal citizenship status. For example, while many have interpreted the European Union project, with its emphasis on the free movement of individuals, as portending the decreasing relevance of nationality, recent developments, such as the “Brexit” vote, suggest that national identity remains an important factor for many individuals. While much of the public debate over citizenship focuses on areas, such as immigration, that are more obviously tied to formal citizenship status, this debate also impacts cross-border tax policy.

Over the past decade, several scholars have addressed the use of ...


Why A State-Level Carbon Tax Can Include Border Adjustments, David Gamage, Darien Shanske 2017 Indiana University Maurer School of Law

Why A State-Level Carbon Tax Can Include Border Adjustments, David Gamage, Darien Shanske

Articles by Maurer Faculty

This is our third in a series of articles considering taxation and greenhouse gas mitigation. To date, all state-level attempts to mitigate greenhouse gas emissions by placing a price on carbon have involved cap-and-trade regimes. In our previous two articles, we considered how importing tax features into a cap and- trade regime could ease distributive concerns and also make cap-and-trade regimes more efficient.


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