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

Tax Law Commons

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

5,069 Full-Text Articles 2,686 Authors 2,507,078 Downloads 135 Institutions

All Articles in Tax Law

Faceted Search

5,069 full-text articles. Page 8 of 116.

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

Shu-Yi Oei

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 ...


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

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

Shu-Yi Oei

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 ...


Rethinking The Jurisdiction Of Bankruptcy Courts Over Post-Confirmation Federal Tax Liabilities: Towards A New Jurisprudence Of 11 U.S.C. 505, Shu-Yi Oei 2017 Selected Works

Rethinking The Jurisdiction Of Bankruptcy Courts Over Post-Confirmation Federal Tax Liabilities: Towards A New Jurisprudence Of 11 U.S.C. 505, Shu-Yi Oei

Shu-Yi Oei

No abstract provided.


Taxing Bankrupts, Shu-Yi Oei 2017 Tulane University Law School

Taxing Bankrupts, Shu-Yi Oei

Shu-Yi Oei

When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy protection transfers the risk of financial distress from a debtor to her creditors, the tax priority debate should be understood as a fight about how much debtor default risk the government should have to assume relative to other creditors. This Article argues that the government’s share of debtor default risk should be ...


Sex, Tax And The Charter: A Review Of Thibaudeau V. Canada, Lisa Philipps, Margot Young 2017 Allard School of Law at the University of British Columbia

Sex, Tax And The Charter: A Review Of Thibaudeau V. Canada, Lisa Philipps, Margot Young

Lisa Philipps

Section 15 of the Charter offers the promise of redressing many systemic inequalities in the law. This paper considers the implications of section 15 for the taxation of child support payments, an issue raised in the Thibaudeau case. While endorsing the Federal Court of Appeal's decision that the current tax regime is unconstitutional, the authors take issue with the Court's reasoning in reaching this result. In the first part of their paper, the authors address a number of shortcomings in the Court's equality analysis, arguing that the process employed by the Court ignored critical aspects of equality ...


Registered Savings Plans And The Making Of Middle-Class Canada: Toward A Performative Theory Of Tax Policy, Lisa Philipps 2017 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

Lisa Philipps

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 ...


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

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

Law School Publications

Letter advising Orrin G. Hatch, Chairman of the United States Senate Committee on Finance, to consider reforms in the treatment of donor-advised funds under the tax code.


A Diachronic Approach To Bob Jones: Religious Tax Exemptions After Obergefell, Samuel D. Brunson, David J. Herzig 2017 Loyola University Chicago School of Law.

A Diachronic Approach To Bob Jones: Religious Tax Exemptions After Obergefell, Samuel D. Brunson, David J. Herzig

Indiana Law Journal

In Bob Jones University v. United States, the Supreme Court held that an entity may lose its tax exemption if it violates a fundamental public policy, even where religious beliefs demand that violation. In that case, the Court held that racial discrimination violated fundamental public policy. Could the determination to exclude same-sex in-dividuals from marriage or attending a college also be considered a violation of fundamental public policy? There is uncertainty in the answer. In the re-cent Obergefell v. Hodges case that legalized same-sex marriage, the Court asserted that LGBT individuals are entitled to “equal dignity in the eyes of ...


Financing Central Cities: The Economics Underlying Fiscal Strategy Options, Michael Wasylenko 2017 Syracuse University

Financing Central Cities: The Economics Underlying Fiscal Strategy Options, Michael Wasylenko

Center for Policy Research

A consortium of Syracuse City and Onondaga County governments along with a number of local area non-profit organizations have recently organized a commission on Local Government Modernization for the Syracuse area. The Report makes three major recommendation to strengthen the local public sector in the Syracuse region: seek opportunities to share public services across local jurisdictions to reduce costs, adopt the Minneapolis region model for sharing revenues from new commercial and industrial development across localities, and work toward merging Syracuse City government with Onondaga County government. At the same time, current non-city residents would not have responsibility for the city ...


Tax-Deductible Conservation Easements And The Essential Perpetuity Requirements, Nancy McLaughlin 2017 S.J. Quinney College of Law, University of Utah

Tax-Deductible Conservation Easements And The Essential Perpetuity Requirements, Nancy Mclaughlin

Utah Law Faculty Scholarship

Property owners who make charitable gifts of perpetual conservation easements are eligible to claim federal charitable income tax deductions. Through this tax-incentive program the public is investing billions of dollars in easements encumbering millions of acres nationwide. In response to reports of abuse in the early 2000s, the Internal Revenue Service (Service) began auditing and litigating questionable easement donation transactions, and the resulting case law reveals significant failures to comply with the deduction’s requirements. Recently, the Service has come under fire for enforcing the deduction’s “perpetuity” requirements, which are intended to ensure that the easements will protect the ...


Offshore Accounts: Insider's Summary Of Fatca And Its Potential Future, J. Richard Harvey Jr. 2017 Selected Works

Offshore Accounts: Insider's Summary Of Fatca And Its Potential Future, J. Richard Harvey Jr.

Richard Harvey

No abstract provided.


Medical Deduction Allowed For In-Home Personal Use, Danny A. Pannese 2017 Sacred Heart University

Medical Deduction Allowed For In-Home Personal Use, Danny A. Pannese

Danny Pannese

The Tax Court held that payments made to an elderly woman's providers of personal care that she required due to her diminished capacity qualified as long-term-care services and were therefore deductible under IRC § 213(d)(1)(C). Lillian Baral was diagnosed with dementia by her physician in 2004. The court agreed with Baral's estate that the amounts paid to the caregivers for their services were deductible as qualified long-term-care services. Baral was chronically ill, and the care was medically necessary to protect her from threats to her health and safety, as determined by her physician. The court also ...


Legitimate Expectations In Canada: Soft Law And Tax Administration, Sas Ansari, Lorne Sossin 2017 Osgoode Hall Law School of York University

Legitimate Expectations In Canada: Soft Law And Tax Administration, Sas Ansari, Lorne Sossin

Lorne Sossin

This chapter examines the relationship between legitimate expectations and soft law. In what circumstances can an agency’s guidelines create law — or at least legally enforceable expectations? At first glance, the answer would appear obvious. The key reason for developing soft law is to provide guidance and transparency as to the process (and sometimes the substance) of administrative action. Soft law by its nature gives rise to expectations. Whether those expectations, in turn, give rise to legal effects is decidedly less clear. In fact, this question has vexed Canadian administrative law. Nowhere are questions of soft law and legitimate expectations ...


A Progressive Federal Tax Credit For State Tax Payments, Eric Kades 2017 William & Mary Law School

A Progressive Federal Tax Credit For State Tax Payments, Eric Kades

Popular Media

No abstract provided.


The Taxation Of Indian Property, Robert C. Brown 2017 Indiana University School of Law

The Taxation Of Indian Property, Robert C. Brown

Robert C. Brown

No abstract provided.


The Nature Of Income Tax, Robert C. Brown 2017 Indiana University School of Law

The Nature Of Income Tax, Robert C. Brown

Robert C. Brown

No abstract provided.


The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown 2017 Indiana University School of Law

The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown

Robert C. Brown

No abstract provided.


The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown 2017 Indiana University School of Law

The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown

Robert C. Brown

No abstract provided.


When Is A Tax Not A Tax?, Robert C. Brown 2017 Indiana University School of Law

When Is A Tax Not A Tax?, Robert C. Brown

Robert C. Brown

No abstract provided.


The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown 2017 Indiana University School of Law

The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown

Robert C. Brown

No abstract provided.


Digital Commons powered by bepress