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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 ...


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.


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.


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.


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.


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.


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 ...


Embracing Airbnb: How Cities Can Champion Private Property Rights Without Compromising The Health And Welfare Of The Community, Emily M. Speier 2017 Pepperdine University

Embracing Airbnb: How Cities Can Champion Private Property Rights Without Compromising The Health And Welfare Of The Community, Emily M. Speier

Pepperdine Law Review

Peer-to-peer services offer participants considerable advantages whether they are a provider of such services or a user of them. The Airbnb phenomenon is an example of how technological advancement has transformed the rental industry and has signaled a societal acceptance of a sharing economy. However, the question now is to what extent cities should regulate this influx of short-term rentals while still preserving the property rights of homeowners. Much of the answer to this question depends on each city’s individual interpretation of specific areas of the law. Some legal issues raised by regulation and explored by this article include ...


The Gordian Knot: How The United States, The European Union, And Organization For Economic Cooperation And Development Took Action Against Corporate Tax Avoidance, Katlyn Twomey 2017 Bryant University

The Gordian Knot: How The United States, The European Union, And Organization For Economic Cooperation And Development Took Action Against Corporate Tax Avoidance, Katlyn Twomey

Honors Projects in History and Social Sciences

In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.S. firms pay a measly 3% in tax to foreign governments on those profits, rather than the 35% U.S. corporate tax rate. How are these corporations able to legally avoid paying taxes on a large percentage of their profits? Many use various loopholes in the laws to shift profits into other countries or U ...


Current Tax Problems And Implications: Experience In Indiana And Virginia, William J. O'Connor 2017 St. John's University School of Law

Current Tax Problems And Implications: Experience In Indiana And Virginia, William J. O'Connor

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 Not So “Fair” Marketplace Fairness Act And The Due Process And Commerce Clause Concerns It Raises, Michelle Chionchio 2017 College of William & Mary Law School

The Not So “Fair” Marketplace Fairness Act And The Due Process And Commerce Clause Concerns It Raises, Michelle Chionchio

William & Mary Business Law Review

States have reacted to the rise of Internet commerce as any governmental body would, with a “hungry eye” for increased tax revenue. Despite the Supreme Court’s holding in Quill, and constitutional limitations on state tax jurisdiction, states have developed their own nexus statutes that run afoul of the Court’s bright-line physical presence rule. What is more, “brick and mortar” establishments interested in “leveling the playing field” with their high-tech competition wholeheartedly support the states in their endeavor. In proposing the Marketplace Fairness Act (MFA), a bill intended to restore state sovereignty regarding sales and use tax laws, Congress ...


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.


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 ...


Revenue And Taxation Legislative Summary 2016, Assembly Committee on Revenue and Taxation 2017 Golden Gate University School of Law

Revenue And Taxation Legislative Summary 2016, Assembly Committee On Revenue And Taxation

California Agencies

No abstract provided.


Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff 2017 Roger Williams University School of Law

Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff

Law Faculty Scholarship

No abstract provided.


Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff 2017 Roger Williams University School of Law

Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff

Roger Williams University Law Review

No abstract provided.


Directv, Inc. V. Imburgia And The Continued Ascendance Of Federal Common Law: Class-Action Waivers And Mandatory Arbitration Under The Federal Arbitration Act, Michael Yelnosky 2017 Roger Williams University School of Law

Directv, Inc. V. Imburgia And The Continued Ascendance Of Federal Common Law: Class-Action Waivers And Mandatory Arbitration Under The Federal Arbitration Act, Michael Yelnosky

Law Faculty Scholarship

No abstract provided.


The Political Process Argument For Overruling Quill, Edward A. Zelinsky 2017 Brooklyn Law School

The Political Process Argument For Overruling Quill, Edward A. Zelinsky

Brooklyn Law Review

Should the U.S. Supreme Court overrule Quill Corporation v. North Dakota? A careful assessment of the federal political process suggests that the Supreme Court itself should overturn Quill in the Court’s role as guardian of the states against federal commandeering. A combination of factors underlay this conclusion: the tactical advantage that Quill bestows in the political process upon the internet and mail order industries, the importance of the states in the structure of federalism, the centrality of sales taxes to the financing of state government, the severe impediment which Quill and its physical presence test impose upon the ...


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