The Minnesota Taconite Production Tax: An Alternative Index, 2021 Michigan State University
The Minnesota Taconite Production Tax: An Alternative Index, Peter Kakela, Howard Haas, Dena Draskovich
Journal of Natural Resources & Environmental Law
No abstract provided.
Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, 2021 Northwestern Pritzker School of Law
Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender
Northwestern Journal of Law & Social Policy
The sharp and growing wealth divide in the United States has elicited significant media and public attention over the past decade, with loud calls for achieving social goals through tax system change. While wealth preservation loopholes in the Internal Revenue Code can contribute to wealth inequalities, tax policies that incentivize socially responsible, tax efficient investment offer an attractive tool for estate planning professionals while also promoting social impact programs. Additionally, while direct government investments into low-income community development, land preservation, and food security are important drivers of change, tax policies that push private capital into these causes are equally important ...
Criticism, Confusion Over California’S Proposition 19 Property Tax Amendments, 2021 Golden Gate University School of Law
Criticism, Confusion Over California’S Proposition 19 Property Tax Amendments, Berenice Quirino
GGU Law Review Blog
Proposition 19, the California measure narrowly approved by voters last November, created a tax break for some and tax hikes for others. Proponents of the measure tout the new tax revenue stream for the state as well as benefits for some of its vulnerable residents. In contrast, those opposed argue it disproportionately benefits wealthy, white residents while hurting people of color and low-income Californians.
The measure amended the California constitution by adding new sections to Article XIII A, which relates to tax limitations. As of April 1, 2021, Proposition 19 removes certain restrictions for eligible homeowners who transfer their home ...
Are Parent-Child Transfers Under California Prop 19 Destroying The Ability To Create Generational Wealth?, 2021 Golden Gate University School of Law
Are Parent-Child Transfers Under California Prop 19 Destroying The Ability To Create Generational Wealth?, Golden Gate University School Of Law
GGU Law Review Blog
On November 3, 2020, California voters narrowly voted to pass Proposition 19 (Prop 19) which affects how California homeowners are able to pass on property to family members. Effective on February 16, 2021, parents attempting to pass on their family home to children are now inadvertently restricting how their children can and will use the home.
Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, 2021 Loyola Law School Los Angeles
Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. Mclaughlin, Richard Schmalbeck
The twelve individuals filing this amicus brief are professors and scholars of the law of nonprofit organizations. No party in this case represents all three of charity’s key stakeholders: charities, states, and taxpayers who underwrite the charities’ funding. Amici are participating in this litigation in order to aid the Court in understanding how these three interests depend on one another. They also attempt to provide a clearer understanding of state supervision of charities and how that supervision related to federal tax law.
Taxing Cloud Computing Proves To Be Just That--Taxing, 2021 Boston College Law School
Taxing Cloud Computing Proves To Be Just That--Taxing, Emily A. Ivers
Boston College Law Review
In February 2020, the Massachusetts Supreme Judicial Court, in Citrix Systems, Inc. v. Commissioner of Revenue ruled that the sale of cloud computing subscriptions was subject to state sales tax because it was a transfer of tangible personal property. This was the first time a state’s highest court decided on the taxability of cloud computing products. As the industry continues to grow at a rapid pace, states have struggled to determine how to tax it. Some states find these products to be a non-taxable service, whereas others stretch their definitions of tangible personal property to allow taxation. This Comment ...
Is New York’S Mark-To-Market Act Unconstitutionally Retroactive?, 2021 University of Michigan Law School
Is New York’S Mark-To-Market Act Unconstitutionally Retroactive?, Reuven S. Avi-Yonah, David Gamage, Kirk J. Stark, Darien Shanske
Articles by Maurer Faculty
It is well known in tax literature that rudimentary tax planning strategies enable wealthy individuals to avoid state and federal income tax on much of their true economic income. Indeed, the existing income tax has been described as being effectively optional for those who derive their income chiefly from the ownership of assets rather than the provision of services. The reason is — except for a few relatively narrowly tailored deemed-realization rules — both state and federal income taxes rely on the realization principle. Under realization accounting, taxpayers generally do not owe tax on economic gains until they sell their appreciated assets ...
How Tax Competition May Be Exacerbating Inequalities Among Washington Counties, 2021 University of St. Thomas, Minnesota
How Tax Competition May Be Exacerbating Inequalities Among Washington Counties, Fabio Ambrosio
University of St. Thomas Journal of Law and Public Policy
No abstract provided.
How States Should Now Consider Expanding Sales Taxes To Services, Part 2, Grace Stephenson Nielsen, Gladriel Shobe, Darien Shanske, David Gamage
Articles by Maurer Faculty
As we explained in our prior essay, state governments are experiencing severe revenue needs because of COVID-19, and expanding state sales tax bases to include services is a promising option for state governments to manage their budget shortfalls. In this, the second essay in this series — a contribution to Project SAFE: State Action in Fiscal Emergencies — we explain some of the implementation details and options for how states might go about expanding their sales tax bases to include services. In particular, we argue that there are some incremental steps that seem to be technically and politically feasible as responses to ...
The Spirit Is Willing: A Proposal For American Single Malt Whiskey, 2021 Seattle University School of Law
The Spirit Is Willing: A Proposal For American Single Malt Whiskey, Raymond Cleaveland
Seattle University Law Review
Over the past twenty-five years, small, independent American distilleries have carved out a new niche in the United States liquor market: craft single malt whiskey. Inspired by the success of single malt Scotch and other single malts, American craft distillers are now fighting for their own shelf behind the bar and in the liquor store aisle. In 2018, a cadre of these distillers petitioned the U.S. Treasury Department’s Alcohol and Tobacco Tax and Trade Bureau to formally recognize a new category of whiskey in the Code of Federal Regulations: American Single Malt Whiskey. For purposes of consumer protection ...
The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, 2021 Climate Leadership Council & Georgetown University Law Center
The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil
Dickinson Law Review
Climate change presents a global commons problem: Emissions reductions on the scale needed to meet global targets do not pass a domestic cost-benefit test in most countries. To give national governments ample incentive to pursue deep decarbonization, mutual interstate coercion will be necessary. Many proposed tools of coercive climate diplomacy would require a onedimensional metric for comparing the stringency of climate change mitigation policy packages across jurisdictions. This article proposes and defends such a metric: the carbon price equivalent. There is substantial variation in the set of climate change mitigation policy instruments implemented by different countries. Nonetheless, the consequences of ...
Political Justice And Tax Policy: The Social Welfare Organization Case, 2021 University of Pittsburgh School of Law
Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney
In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political justice ...
Table Of Contents, 2021 Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Decoupling State Income Tax From Federal: Current Taxation Of Unrealized Gain, The New York Proposal, 2021 Saint Louis University School of Law
Decoupling State Income Tax From Federal: Current Taxation Of Unrealized Gain, The New York Proposal, Henry Ordower
All Faculty Scholarship
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation. If enacted, the proposal generates basis discontinuities across borders but enhances state revenue and may prove attractive to many states. The article reviews how states seek to enhance revenues and considers issues of cross-border taxation and the fundamental right to travel.
A Major Simplification Of The Oecd’S Pillar 1 Proposal, 2021 Columbia Law School
A Major Simplification Of The Oecd’S Pillar 1 Proposal, Michael J. Graetz
In this report, Graetz suggests major modifications to the OECD’s pillar 1 blueprint proposal to create a new taxing right for multinational digital income and some product sales that would greatly simplify the proposal. The modifications rely on readily available existing financial information and would achieve certainty in the application of pillar 1, while adhering to its fundamental structure and policies.
How States Should Now Consider Expanding Sales Taxes To Services, Part 1, Gladriel Shobe, Grace Stephenson Nielsen, Darien Shanske, David Gamage
Articles by Maurer Faculty
States are facing a severe budget crisis as a result of the coronavirus pandemic. And with the federal government unlikely to pass a relief bill to address those state budget issues,1 states will need to play a significant role in making up revenue shortfalls.
This is the first in a three-part series, which is a contribution to Project SAFE: State Action in Fiscal Emergencies. This essay will lay out the general case for why states should consider expanding their sales tax bases to more services as a response to the COVID-19 crisis. The follow-ups will discuss further mechanics and ...
Taxing Local Energy Externalities, 2020 Professor of Law; Professor and Wilson Faculty Fellow in the College of Earth and Mineral Sciences; Co-funded Faculty—Institutes of Energy and the Environment, the Pennsylvania State University—University Park
Taxing Local Energy Externalities, Hannah J. Wiseman
Notre Dame Law Review
There is a fundamental problem of scale in the governance of industrial development. For some of the fastest-growing U.S. industries, the negative impacts of development fall primarily at the local level, and the benefits tend to accrue more broadly to states and the federal government. These governments accordingly have inadequate incentives to address the very localized negative externalities of development. Yet states also increasingly preempt most local control over some forms of development. This creates a regulatory void, in which state and federal regulations are inadequate, and local governments lack the power to use traditional Pigouvian tools such as ...
Subsidizing Economic Segregation Through The State And Local Tax Deduction, 2020 University of California, Irvine School of Law
Subsidizing Economic Segregation Through The State And Local Tax Deduction, Gladriel Shobe
UC Irvine Law Review
Economic segregation has increased over the past half-century. The trend of rich localities getting richer while poor localities get poorer is particularly concerning because it limits upward mobility and perpetuates intergenerational income inequality. This Article makes the novel argument that the state and local tax deduction subsidizes economic segregation. It arrives at that conclusion by showing that the “local tax deduction” provides a greater subsidy, per capita, for wealthy, economically segregated localities because only those localities have a critical mass of wealthy taxpayers who claim the deduction. This allows wealthy localities, but not poor localities, to provide services at a ...
Information Matters In Tax Enforcement, 2020 Brigham Young University Law School
Information Matters In Tax Enforcement, Leandra Lederman, Joseph C. Dugan
BYU Law Review
Most scholars recognize both that the government needs information about taxpayers’ transactions to determine whether their reporting is honest, and that third third-party reporting helps the government obtain that information. Given governments’ reliance on tax collections, it would be risky to think that information or third third-party reporting is not needed by tax agencies. However, a recent article by Professor Wei Cui asserts that “modern governments can practice ‘taxation without information.’” Professor Cui’s argument rests on two claims: (1) “giving governments effective access to taxpayer information through third parties does not explain the success of modern tax administration” because ...
Enough Is As Good As A Feast, 2020 Seattle University School of Law
Enough Is As Good As A Feast, Noah C. Chauvin
Seattle University Law Review
Ipse Dixit, the podcast on legal scholarship, provides a valuable service to the legal community and particularly to the legal academy. The podcast’s hosts skillfully interview guests about their legal and law-related scholarship, helping those guests communicate their ideas clearly and concisely. In this review essay, I argue that Ipse Dixit has made a major contribution to legal scholarship by demonstrating in its interview episodes that law review articles are neither the only nor the best way of communicating scholarly ideas. This contribution should be considered “scholarship,” because one of the primary goals of scholarship is to communicate new ...