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Exotic Dancing: Taxable Trash Or Exempt Art, John O. Hayward 2014 SelectedWorks

Exotic Dancing: Taxable Trash Or Exempt Art, John O. Hayward

John O. Hayward

Exotic dancers usually embroil themselves in censorship battles with local authorities. But recently they have drawn the attention of tax authorities who have tussled with the owners of so-called “gentlemen’s clubs” over whether the exotic dancing performed in their establishments are subject to taxation. This paper examines two recent cases where state authorities choose to tax exotic dancing while at the same time exempting what some jurists regard as comparable choreographic performances. In the opinion of these commentators, the tax authorities exhibited a bias against low-brow artistic expression, thus engaging in impermissible content discrimination. It advances the proposition that ...


Let Educators Educate, Let Builders Build: Making A Case For School Facility Privatization, John Pizzo 2014 SelectedWorks

Let Educators Educate, Let Builders Build: Making A Case For School Facility Privatization, John Pizzo

John Pizzo

No abstract provided.


New York’S Taxable Lap Dancing …At A Strip Club Near You!, Harvey Gilmore 2014 Pace University

New York’S Taxable Lap Dancing …At A Strip Club Near You!, Harvey Gilmore

Pace I.P., Sports & Entertainment Law Forum

In today’s difficult economic times, state governments are more hard pressed than ever to come up with new sources of revenue to at least stay revenue neutral. Leave it to the perpetually money-hungry State of New York to come up with this gem of an idea for generating tax revenues: In 2005, the New York State Department of Taxation and Finance attempted to impose sales tax on a nightclub’s offering of exotic dancing to its customers. This resulted in one nightclub instigating a legal challenge to the state’s attempt to impose sales taxes on exotic dancing. This ...


The Italian Economy And Recession: From France, Germany And Uk New Ideas For An Adequate Fiscal Exit Strategy, Salvatore Villani 2014 SelectedWorks

The Italian Economy And Recession: From France, Germany And Uk New Ideas For An Adequate Fiscal Exit Strategy, Salvatore Villani

Salvatore Villani

During 2012 the downturn has hit the Italian economy to a greater extent than the rest of Europe. In fact, following a slight recovery in the years 2010-2011, there has been a new drastic drop in the GDP, producing the most severe effects in the southern regions of the country, and numerous proposals have been presented to overcome this critical period in the Italian economy. One of them provides for the full abolition of IRAP, to be offset by eventual VAT remodulations. However, this proposal has aroused many criticisms for its possible effects on consumption households and, in general, on ...


The Smokable Goods Tax: Crafting A Constitutional Marijuana Tax, Nima H. Mohebbi, Samuel T. Greenberg 2014 SelectedWorks

The Smokable Goods Tax: Crafting A Constitutional Marijuana Tax, Nima H. Mohebbi, Samuel T. Greenberg

Nima H. Mohebbi

Marijuana legalization and decriminalization has become a hot policy issue. Roughly twenty U.S. states have partially legalized marijuana (generally for medicinal purposes) and two states – Colorado and Washington – have legalized it for general adult recreational use. Given the likely hyper-growth of the cannabis market in view of the possible wide-scale legalization of marijuana, states might enjoy a potential budgetary windfalls from marijuana excise taxes.

Marijuana, however, remains a federally controlled substance, the sale or use of which is subject to substantial penalties. For the states, this presents a potential problem in collecting excise taxes on marijuana – namely, if an ...


Exporting Fatca, Joshua D. Blank, Ruth Mason 2014 NELLCO

Exporting Fatca, Joshua D. Blank, Ruth Mason

New York University Law and Economics Working Papers

The Foreign Account Tax Compliance Act (FATCA) represents a powerful response by the United States to flagrant offshore tax evasion. Although the new reporting regime has been criticized as unilateral and extraterritorial, this short article, prepared for a symposium hosted by Pepperdine Law Review, shows that multilateralism and cooperation so far have been the keys to implementing FATCA. In addition to spurring bilateral Intergovernmental Agreements (IGAs) to implement FATCA, and copycat legislation in other jurisdictions, for many countries, the FATCA reporting requirements represent an aspirational new global standard for automatic exchange of information – one that would supplement, if not replace ...


Turf Wars: Territoriality And The Allocation Of Sales And Use Taxes In California, Kevin Schmitt 2014 SelectedWorks

Turf Wars: Territoriality And The Allocation Of Sales And Use Taxes In California, Kevin Schmitt

Kevin Schmitt

Sales and use tax revenue provides an important source of funding for California’s local governments, particularly its cities. Under the Bradley-Burns Uniform Local Sales and Use Tax Law, local governments may enact sales and use tax ordinances and contract with the state to manage collection and distribution. The current allocation system, known as the situs-based system, provides for distribution to local government based on the physical location of the retailer. Although such a system has logical appeal, in practice it has proven highly problematic, promoting unproductive competition among local governments for scarce revenue.

Reform of the situs-based allocation process ...


New York's Taxable Lap Dancing...At A Strip Club Near You!, 2014 SelectedWorks

New York's Taxable Lap Dancing...At A Strip Club Near You!

Harvey Gilmore

In today’s difficult economic times, state gov-ernments are more hard pressed than ever to come up with new sources of revenue to at least stay reve-nue neutral. Leave it to the perpetually money-hun-gry State of New York to come up with this gem of an idea for generating tax revenues: In 2005, the New York State Department of Taxation and Finance at-tempted to impose sales tax on a nightclub’s offering of exotic dancing to its customers. This resulted in the matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal, ultimately decided by the ...


Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe 2013 College of William & Mary Law School

Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe

William & Mary Annual Tax Conference

No abstract provided.


Social Enterprise: Who Needs It?, Brian D. Galle 2013 Boston College Law School

Social Enterprise: Who Needs It?, Brian D. Galle

Boston College Law School Faculty Papers

State statutes authorizing firms to pursue mixtures of profitable and socially-beneficial goals have proliferated in the past five years. In this invited response essay, I argue that for one large class of charitable goals the so-called “social enterprise” firm is often privately wasteful. While the hybrid form is a bit more sensible for firms that combine profit with simple, easily monitored social benefits, existing laws fail to protect stakeholders against opportunistic conversion of the firm to pure profit-seeking. Given these failings, I suggest that social enterprise’s legislative popularity can best be traced to a race to the bottom among ...


Thinking Out Cloud: California State Sales And Use Taxability Of Cloud Computing Transactions, Matthew A. Susson 2013 SelectedWorks

Thinking Out Cloud: California State Sales And Use Taxability Of Cloud Computing Transactions, Matthew A. Susson

Matthew A Susson

Confronted with growing budget deficits and decreasing tax bases, states have sought to expand sales tax laws to capture revenue from sales of digital products. Just as states have begun to impose such taxes, however, the shift from downloaded products to cloud-based data and applications—accessible from anywhere in the world—poses new challenges to the states’ ability to reach such transactions with their taxing powers.

Thus far, state governments have taken inconsistent and patchwork approaches towards determining taxability. Rather than supplement or amend state tax codes to address cloud computing transactions directly, they have sought to apply existing provisions ...


"Shut Up. Pay More. This Is What You Voted For." Why You Don't See Me At San Francisco's Hall Of Justice., David D. Butler 2013 SelectedWorks

"Shut Up. Pay More. This Is What You Voted For." Why You Don't See Me At San Francisco's Hall Of Justice., David D. Butler

David D. Butler

This 2,285 essay combines California's often violent history with European and American high and low culture to explain my decision to leave San Francisco in the 1970's and to study and practice law in other states. At the time, I was platflorm man (operator) on the 30 Stockton electric trolley through South of Market, the Financial District, Chinatown, Pacific Heights, and the Marina. Nevertheless, at the time the Nation of Islam had at least one armed group, the Zebra killers, murdering Whites, often slowly with machetes. I joined the White, Middle-Class, Taxpaying majority in their diaspora to ...


Congress Promotes Perpetual Trusts: Why?, Lawrence W. Waggoner 2013 University of Michigan Law School

Congress Promotes Perpetual Trusts: Why?, Lawrence W. Waggoner

Law & Economics Working Papers

By unwittingly granting a tax exemption for perpetual trusts, Congress undermined state perpetuity law and promoted private trusts that can last and remain tax exempt for m any centuries and maybe forever. As a direct result of Congress’s action, and then of lobbying by financial institutions and other interest groups to convince state legislatures to remove the obstacle of perpetuity law, the very wealthy can now create tax-exempt private trusts for generations upon generations of their descendants. And they are massively taking advantage of the opportunity.

Congress as an institution has known of its blunder for years, but has ...


Welcome To The Amazon: Leading Online Retail From Local Tax Avoidance Into Your Backyard, Sherry Tehrani 2013 SelectedWorks

Welcome To The Amazon: Leading Online Retail From Local Tax Avoidance Into Your Backyard, Sherry Tehrani

Sherry Tehrani

Online sales in the United States have increased by over 250 percent in the last ten years, reaching over 250 billion dollars in 2012.[1] Spearheaded by Amazon.com, Inc. (“Amazon”), online retailers have fed off their competitive advantage of avoiding local sales tax, and have grown to capture roughly 7 percent of the retail market.[2] The juxtaposition of this upsurge of untaxed online sales and our nationwide recession has prompted state governments with crushing deficits to take on the tax loophole.

Local governments across the U.S. have passed legislation to enforce online sales tax collection, referred to ...


The Taxation Of Cloud Computing And Digital Content, David Shakow 2013 University of Pennsylvania Law School

The Taxation Of Cloud Computing And Digital Content, David Shakow

Faculty Scholarship

“Cloud computing” raises important and difficult questions in state tax law, and for Federal taxes, particularly in the foreign tax area. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. In this article, I will describe the problems cloud computing poses for tax systems. I will show how current law is applied to cloud computing and will identify the difficulties current approaches face as they are applied to this developing technology.

My primary interest is how Federal tax law applies to cloud computing, particularly as the new technology affects international transactions ...


An Exploratory Study Of Investment Compliance Management In The Enron Collapse, Valencia Tamir Johnson 2013 SelectedWorks

An Exploratory Study Of Investment Compliance Management In The Enron Collapse, Valencia Tamir Johnson

Valencia T Johnson

This paper is to critique a thesis titled An Exploratory Study of Investment Compliance Management in the Enron Collapse (2013). This thesis can be found on the IBLS database, and on the Thomas Jefferson School of Law record database. This paper mentions the Enron scandal that played a major role in shaking investors’ and stakeholders’ confidence, in part because the corporation’s administrators were able to conceal its losses for nearly five years. This thesis examines the history of Enron and describes the circumstances leading up to its collapse in 2001, paying particular attention to the violation of corporate governance ...


Proposal For A National Sales Tax To Incentivize The Collection Of Remote Sales Tax, Timothy Li 2013 SelectedWorks

Proposal For A National Sales Tax To Incentivize The Collection Of Remote Sales Tax, Timothy Li

Timothy Li

This Essay proposes that Congress adopt a national sales tax at one national rate for interstate sales, but with a credit for each transaction in which an out-of-state vendor remits state sales tax. For states without sales taxes, remote vendors can still choose the state rate of zero percent. For states with sales taxes, the national rate should be set to exceed every state’s sales tax rate. Vendors would no longer be able to avoid sales tax by moving overseas. The proposal further provides numerous incentives for Congress to act now rather than delay, including a new source of ...


Exclusionary Zoning - An Unfair Target, Werner Z. Hirsch 2013 Pepperdine University

Exclusionary Zoning - An Unfair Target, Werner Z. Hirsch

Pepperdine Law Review

No abstract provided.


¿Es Válida La Ampliación De Demanda Signada Por Licenciado En Derecho Autorizado?, Guillermo Castorena 2013 SelectedWorks

¿Es Válida La Ampliación De Demanda Signada Por Licenciado En Derecho Autorizado?, Guillermo Castorena

Guillermo Castorena

En la actualidad las Salas del Tribunal Federal de Justicia Fiscal y Administrativa, han venido interpretando en diversos sentidos el artículo 5 de la Ley Federal de Procedimiento Contencioso Administrativo para considerar si se debe de tener por presentada o no la ampliación de demanda signada por un licenciado en derecho autorizado por la actora o su representante legal.


The Supreme Court Once Again Says No To Taxpayer Standing - The Implications Of Daimlerchrysler Corp. V. Cuno, Natasha Patel 2013 Pepperdine University

The Supreme Court Once Again Says No To Taxpayer Standing - The Implications Of Daimlerchrysler Corp. V. Cuno, Natasha Patel

Journal of the National Association of Administrative Law Judiciary

No abstract provided.


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