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5,196 full-text articles. Page 7 of 119.

Collection Of Cryptocurrency Customer-Information: Tax Enforcement Mechanism Or Invasion Of Privacy?, Austin Elliott 2017 Duke Law

Collection Of Cryptocurrency Customer-Information: Tax Enforcement Mechanism Or Invasion Of Privacy?, Austin Elliott

Duke Law & Technology Review

After granting permission to the Internal Revenue Service to serve a digital exchange company a summons for user information, the Federal District Court for the Northern District of California created some uncertainty regarding the privacy of cryptocurrencies. The IRS views this information gathering as necessary for monitoring compliance with Notice 2014-21, which classifies cryptocurrencies as property for tax purposes. Cryptocurrency users, however, view the attempt for information as an infringement on their privacy rights and are seeking legal protection. This Issue Brief investigates the future tax implications of Notice 2014-21 and considers possible routes the cryptocurrency market can take to ...


What A Difference Thirty Years Make: A Comparison Of The Tax Reforms Of 1986, 2014 And 2017, Reuven S. Avi-Yonah 2017 University of Michigan Law School

What A Difference Thirty Years Make: A Comparison Of The Tax Reforms Of 1986, 2014 And 2017, Reuven S. Avi-Yonah

Law & Economics Working Papers

This paper compares the Tax Cuts and Jobs Act of 2017, as passed by the House (TRA17H) and under consideration by the Senate (TRA17S) with two major previous efforts at comprehensive tax reform: The Tax Reform Act of 1986 (TRA86) and the draft tax reform proposed by former Ways and Means Chair David Camp (R-MI) (TRA14). It shows that TRA14 was quite similar to TRA86, but that TRA17 is very different than both. Congress should abandon TRA17 and go back to considering TRA14 on a bipartisan basis.


Reaping Where They Have Not Sowed: Have American Churches Failed To Satisfy The Requirements For The Religious Tax Exemption?, Vaughn E. James 2017 St. John's University School of Law

Reaping Where They Have Not Sowed: Have American Churches Failed To Satisfy The Requirements For The Religious Tax Exemption?, Vaughn E. James

The Catholic Lawyer

No abstract provided.


Can Taxes Mitigate Corporate Governance Inefficiencies?, Noam Noked 2017 College of William & Mary Law School

Can Taxes Mitigate Corporate Governance Inefficiencies?, Noam Noked

William & Mary Business Law Review

Policymakers have long viewed tax policy as an instrument to influence and change corporate governance practices. Certain tax rules were enacted to discourage pyramidal business structures and large golden parachutes, and to encourage performance-based compensation. Other proposals, such as imposing higher taxes on excessive executive compensation, have also attracted increasing attention.

Contrary to this view, this Article contends that the ability to effectively mitigate corporate governance inefficiencies through the use of corrective taxes is very limited, and that these taxes may cause more harm than benefit. There are a few reasons for the limited effectiveness of corrective taxes. Importantly, the ...


Taxing Systemic Risk, Eric D. Chason 2017 William & Mary Law School

Taxing Systemic Risk, Eric D. Chason

University of New Hampshire Law Review

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers ...


Brief Of Amici Curiae Tax Law Professors And Economists In Support Of Petitioner In South Dakota V. Wayfair, Richard Pomp, Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming Jr, David Gamage, Ari Glogower, Jacob Goldin, Andrew J. Haile, David J. Herzig, Hayes R. Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, James R. Repetti, Julie A. Roin, Daniel Schaffa, Erin Adele Scharff, Daniel N. Shaviro, Jay A. Soled, Sloan Speck, Kirk J. Stark, John A. Swain, Adam Thimmesch, Manoj Viswanathan, Edward A. Zelinsky, Eric M. Zolt 2017 University of Connecticut School of Law

Brief Of Amici Curiae Tax Law Professors And Economists In Support Of Petitioner In South Dakota V. Wayfair, Richard Pomp, Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming Jr, David Gamage, Ari Glogower, Jacob Goldin, Andrew J. Haile, David J. Herzig, Hayes R. Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, James R. Repetti, Julie A. Roin, Daniel Schaffa, Erin Adele Scharff, Daniel N. Shaviro, Jay A. Soled, Sloan Speck, Kirk J. Stark, John A. Swain, Adam Thimmesch, Manoj Viswanathan, Edward A. Zelinsky, Eric M. Zolt

J. Clifton Fleming, Jr.

While the Supreme Court is rightly reluctant to overrule its own precedents under any circumstances, the force of stare decisis is less powerful in some contexts than in others. Specifically, stare decisis exerts a weaker pull when judicial doctrine in the relevant area is based not on statutory interpretation but on changing competitive circumstances and evolving economic understandings. Antitrust law is a paradigmatic example of an area in which these conditions are met, but the argument for a flexible application of precedent is similarly strong with respect to dormant Commerce Clause tax cases such as this one.

In Quill Corp ...


A Comparative Study On Carbon Emission Reduction Systems, Mingde Cao 2017 Elisabeth Haub School of Law at Pace University

A Comparative Study On Carbon Emission Reduction Systems, Mingde Cao

Dissertations & Theses

The overwhelming majority of scientists have concluded that global warming is unequivocal. The Intergovernmental Panel on Climate Change (IPCC) fifth report in 2013 concluded that the challenge of climate disruption to human beings is even more imperative than the previous report claimed, and that anthropogenic greenhouse gases (GHGs) emissions have extremely likely been the dominant causes of the observed global warming since the mid-20th century.

Anthropogenic GHGs emissions have many implications, including more intensive, extreme meteorological events, spreading of diseases, and threatening human health and life. Climate change also causes injustice in human society because of the dislocation of the ...


Advocating A Carryover Tax Basis Regime, Richard Schmalbeck, Jay A. Soled, Kathleen DeLaney Thomas 2017 Duke University School of Law

Advocating A Carryover Tax Basis Regime, Richard Schmalbeck, Jay A. Soled, Kathleen Delaney Thomas

Notre Dame Law Review

For close to a century, an important (but unfortunate) feature of the Internal Revenue Code has been a rule that the tax basis of any inherited asset is made equal to its fair market value at the time of the decedent’s death. Notwithstanding the substantial revenue losses associated with this rule, Congress has retained it for reasons of administrative convenience.

But from three different vantage points, pressure has been mounting to change what is commonly referred to as the “step-up in basis rule.” First, politicians and commentators have historically tied the step-up in basis rule to the estate tax ...


Tax Credits Basics & Update--Historic Tax Credits And New Markets Tax Credits (Powerpoint), Stephen M. Sharkey 2017 College of William & Mary Law School

Tax Credits Basics & Update--Historic Tax Credits And New Markets Tax Credits (Powerpoint), Stephen M. Sharkey

William & Mary Annual Tax Conference

No abstract provided.


Taxing Systemic Risk, Eric D. Chason 2017 William & Mary Law School

Taxing Systemic Risk, Eric D. Chason

Faculty Publications

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers ...


End The Bloody Taxation: Seeing Red On The Unconstitutional Tax On Tampons, Victoria Hartman 2017 Northwestern Pritzker School of Law

End The Bloody Taxation: Seeing Red On The Unconstitutional Tax On Tampons, Victoria Hartman

Northwestern University Law Review

Why was there so much activism in the United States, and across the world, to end the tampon tax in 2016? This Note situates the movement to end the tampon tax within a broader history of feminist activism related to tampons and menstruation. It also analyzes the constitutional dimensions of the tax on feminine hygiene products and serves as a litigation guide for plaintiffs claiming that a state, city, or county sales tax on feminine hygiene products violates the Equal Protection Clause. Lastly, this Note demonstrates the hardships women face paying this tax and encourages state legislatures and city councils ...


Show Me The Money: Legal And Prudential Considerations For Religious Organizations Participating In Fund Raising Ventures, Deirdre Dessingue Halloran 2017 St. John's University School of Law

Show Me The Money: Legal And Prudential Considerations For Religious Organizations Participating In Fund Raising Ventures, Deirdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.


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.


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