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5236 full-text articles. Page 8 of 122.

Federal Tax Procedure, Robert C. Brown 2017 Indiana University School of Law

Federal Tax Procedure, Robert C. Brown

Robert C. Brown

No abstract provided.


Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown 2017 Indiana University School of Law

Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown

Robert C. Brown

No abstract provided.


Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert C. Brown 2017 Indiana University School of Law

Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert C. Brown

Robert C. Brown

Address by Robert C. Brown, Professor of Law at Indiana University School of Law, delivered at the National Tax Conference, Indianapolis, Indiana, October, 1936.


Denying Disgorgement: The Supreme Court’S Refusal To Grant The Crow Tribe Relief, Alex Galliani 2017 Boston College Law School

Denying Disgorgement: The Supreme Court’S Refusal To Grant The Crow Tribe Relief, Alex Galliani

Boston College Environmental Affairs Law Review

In Montana v. Crow Tribe of Indians, the United States Supreme Court declined to award the Crow Tribe of Indians disgorgement of coal taxes collected by Montana from a mining company with operations on the Tribe’s reservation. The Supreme Court justified its decision by distinguishing the 1939 Montana Supreme Court case Valley County v. Thomas, referencing the precedent set by Cotton Petroleum Corp. v. New Mexico, and noting that the Tribe lacked the necessary approval to tax from the Department of the Interior. This Comment argues that the Supreme Court should have granted the Tribe full disgorgement, partial disgorgement ...


First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton 2017 Duke University Law School

First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton

Erwin Chemerinsky

No abstract provided.


American Patent Law: Liberal And Republican Theories Of Governance, Benjamin Fay 2017 Union College - Schenectady, NY

American Patent Law: Liberal And Republican Theories Of Governance, Benjamin Fay

Honors Theses and Student Projects

This paper explores the history of American patent law in relation to classical liberalism and classical republicanism. In a basic sense liberalism emphasizes the importance of individuals, while republicanism underscores individual sacrifice for the good of the community. A patent creates a temporary monopoly privilege for an individual to encourage disclosure of his invention to the public. On the one hand, patent law exists to protect an individual's claim to his invention. On the other hand, patent law exists to facilitate the transfer of ideas into the common knowledge pool. In this way, a patent balances an individual's ...


Chapter V: Tax Treatment Of Trusts (Fideicomisos), Alex Cordova 2017 Selected Works

Chapter V: Tax Treatment Of Trusts (Fideicomisos), Alex Cordova

Efrain Rodriguez Alzza

Research assistance on the preparation of this chapter (see footnote 1, page 156) of the IBFD – ICDT book “Mercado de Valores” (2017).


Transparency, Disclosure And Developing Countries, Diane M. Ring 2017 Boston College Law School

Transparency, Disclosure And Developing Countries, Diane M. Ring

Diane M. Ring

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2017 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


Country By Country Reporting Under Beps, Fenny Lei 2017 San Jose State University

Country By Country Reporting Under Beps, Fenny Lei

The Contemporary Tax Journal

No abstract provided.


Proposition 64 Legalizes Marijuana In California But The War On Drugs Continues, Jessica Wong 2017 San Jose State University

Proposition 64 Legalizes Marijuana In California But The War On Drugs Continues, Jessica Wong

The Contemporary Tax Journal

No abstract provided.


Bringing The U.S. Tax Court Exam Out Of Obscurity, Lucia Nasuti Smeal J.D., Tad D. Ransopher J.D. 2017 Georgia State University

Bringing The U.S. Tax Court Exam Out Of Obscurity, Lucia Nasuti Smeal J.D., Tad D. Ransopher J.D.

The Contemporary Tax Journal

No abstract provided.


Summaries For The 32nd Annual Tei-Sjsu High Tech Tax Institute, Saqib Amin, Silin Chen, Ophelia Ding, Veena Hemachandran, Elle San Pedro de Kornsand, Padmini Yalamarthi, Yu Zheng 2017 San Jose State University

Summaries For The 32nd Annual Tei-Sjsu High Tech Tax Institute, Saqib Amin, Silin Chen, Ophelia Ding, Veena Hemachandran, Elle San Pedro De Kornsand, Padmini Yalamarthi, Yu Zheng

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017, 2017 San Jose State University

The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

The Contemporary Tax Journal

No abstract provided.


U.S. Tax Forms For American Expatriates, Saqib Amin CPA 2017 San Jose State University

U.S. Tax Forms For American Expatriates, Saqib Amin Cpa

The Contemporary Tax Journal

No abstract provided.


Base Erosion And Profit Shifting: How Corporations Use Transfer Pricing To Avoid Taxation, Gregory Pun 2017 Boston College Law School

Base Erosion And Profit Shifting: How Corporations Use Transfer Pricing To Avoid Taxation, Gregory Pun

Boston College International and Comparative Law Review

In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational corporations to utilize their subsidiaries to move assets and profits. As a result, corporations are able to lower their tax bills, but also deprive governments of integral tax funds, while leaving smaller competitors who pay their fair share of taxes at a disadvantage. To combat the effects of BEPS, the Organization for Economic Cooperation and Development (OECD) has collaborated with the Group of 20 (G20) major economies for the first time to implement an action plan. The BEPS Project seeks to ensure all corporations pay proper ...


Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant 2017 Washington State Office of the Attorney General

Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant

Georgia State University Law Review

This Article provides an overview of the legal, political, and societal landscapes in states that have legalized marijuana and imposed taxes on its sale. The article begins by summarizing the War on Drugs’ origins, its fiscal expenditures, and the social policies that ultimately led to its failure.

Part I briefly details the history of marijuana regulation starting from the early twentieth century up to the Obama administration’s decision to permit recreational marijuana laws to stand in Washington state and Colorado. Part II dives deeper into the social costs of the War on Drugs and outlines the hardships faced by ...


Capital Taxation In An Age Of Inequality, Edward D. Kleinbard 2017 University of Southern California

Capital Taxation In An Age Of Inequality, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

The standard view in the U.S. tax law academy remains that capital income taxation is both a poor idea in theory and completely infeasible in practice. But this ignores the first-order importance of political economy issues in the design of tax instruments. The pervasive presence of gifts and bequests renders moot the claim that the results obtained by Atkinson and Stiglitz (1976) counsel against taxing capital income in practice.

Taxing capital income is responsive to important political economy exigencies confronting the United States, including substantial tax revenue shortfalls relative to realistic government spending targets, increasing income and wealth inequality ...


Taxation, Competitiveness, And Inversions: A Response To Kleinbard, Michael S. Knoll 2017 University of Pennsylvania Law School

Taxation, Competitiveness, And Inversions: A Response To Kleinbard, Michael S. Knoll

Faculty Scholarship

In this report, I argue that the inversion situation is more nuanced, complex, and ambiguous than Edward D. Kleinbard acknowledges, and I challenge Kleinbard’s claim that U.S. multinationals are on a tax par with their foreign competitors.


Statutory Interpretation Lessons Courtesy Of Pilgrim’S Pride, Philip G. Cohen 2017 University of Miami Law School

Statutory Interpretation Lessons Courtesy Of Pilgrim’S Pride, Philip G. Cohen

University of Miami Business Law Review

In Pilgrim’s Pride Corp. v. Commissioner, the Fifth Circuit reversed the Tax Court and held that the taxpayer was entitled to an ordinary loss deduction from its abandonment of securities. While the conclusion reached by the Fifth Circuit has been overshadowed by the promulgation of Treasury Regulation section 1.165-5(i) that effectively treats an abandoned security as worthless and thus characterizes the loss as capital, the case remains noteworthy because it provides an opportunity to examine the statutory interpretation of two distinct Internal Revenue Code sections, section 165(g)(1) and section 1234A. The article focuses on what ...


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