"Show Me The Money!"-Analyzing The Potential State Tax Implications Of Paying Student-Athletes, Kathryn Kisska-Schulze, Adam Epstein
On March 26, 2014, the Chicago district (Region 13) of the National Labor Relations Board (NLRB) ruled that Northwestern University football players qualify as employees and can unionize and bargain collectively, a decision which contravenes the National Collegiate Athletic Association’s (NCAA) core principle of amateurism. Shortly after, Northwestern University filed an appeal with the NLRB in Washington, D.C. to quash the prior Region 13 decision. This case has added fuel to the longstanding debate over whether student-athletes should be paid. Amidst arguments both for and against supporting the pay-for-play model from a purely compensatory stance, there has been ...
The Intersection Of Tax And Bankruptcy: The Mccoy Rule, 2014 SelectedWorks
The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson
No abstract provided.
Congress Promotes Perpetual Trusts: Why?, 2014 University of Michigan Law School
Congress Promotes Perpetual Trusts: Why?, Lawrence W. Waggoner
Law & Economics Working Papers
This posting updates the article titled Congress Promotes Perpetual Trusts: Why?. The article was originally posted on SSRN in September 2013. The updated version incorporates a discussion of two new developments—the unveiling of the long-awaited House Ways and Means Committee’s proposal for comprehensive tax reform and the issuance of the president’s proposed budget for 2015. Both of these new developments are disappointing because neither proposes curtailing or effectively curtailing perpetual trusts. 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 ...
Redevelopment In California: The Demise Of Tif-Funded Redevelopment In California And Its Aftermath, George Lefcoe, Charles W. Swenson
University of Southern California Legal Studies Working Paper Series
California was the first state to embrace the use of tax increment financing (TIF) for redevelopment, and the first state to abandon it. Both the rise and fall of redevelopment are attributable to the fact that cities and counties sponsoring redevelopment could pledge not just their own share of the property tax increments from redevelopment project areas but also those of the other taxing entities including schools and special districts.
By voter initiative in 1978, California enacted significant limitations on the property tax, cutting property tax revenues by half. The property tax had been the most important revenue source for ...
United States National Report On Exchange Of Information, Joshua D. Blank, Ruth Mason
New York University Law and Economics Working Papers
This National Report was prepared for the 2014 Annual Congress of the European Association of Tax Law Professors, which took place in May 2014 at Koç University, Istanbul, Turkey. This National Report discusses administrative and legal mechanisms, especially the Foreign Account Tax Compliance Act (FATCA), that the United States has deployed to obtain offshore tax information. Portions of this National Report were originally published in Joshua D. Blank and Ruth Mason, “Exporting FATCA,” 142 Tax Notes 1245 (2014).
When Everything Matters, Nothing Matters: Minnesota's Unprincipled Approach For Determining Domicile In Tax Disputes, And A Path Forward, Joseph E. Cooch
Hamline Law Review
Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, 2014 The Catholic University of America, Columbus School of Law
Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield
Catholic University Law Review
No abstract provided.
First Amendment Decisions From The October 2006 Term, 2014 Touro College Jacob D. Fuchsberg Law Center
First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton
Touro Law Review
No abstract provided.
Exotic Dancing: Taxable Trash Or Exempt Art, 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
No abstract provided.
Summary Of Harrah's V. Nevada Department Of Taxation, 130 Nev. Op. 15, 2014 University of Nevada, Las Vegas -- William S. Boyd School of Law
Summary Of Harrah's V. Nevada Department Of Taxation, 130 Nev. Op. 15, Edward Wynder
Nevada Supreme Court Summaries
The Court considered the meaning of “first use” to determine whether Harrah’s was entitled to a refund of the Nevada use tax under NRS 372.258 for four aircraft it purchased outside Nevada and used to fly employees and clients to Harrah’s properties when most flights either began or ended outside Nevada.
New York’S Taxable Lap Dancing …At A Strip Club Near You!, 2014 Pace University
New York’S Taxable Lap Dancing …At A Strip Club Near You!, Harvey Gilmore
Pace Intellectual Property, 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
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, 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, 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
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!
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 ...
Fiscal Federalism As Risk-Sharing: The Insurance Role Of Redistributive Taxation, 2014 Georgetown University Law Center
Fiscal Federalism As Risk-Sharing: The Insurance Role Of Redistributive Taxation, John R. Brooks
Georgetown Law Faculty Publications and Other Works
In addition to funding government and redistributing income, a redistributive tax-and-transfer system, and a progressive income tax in particular, provides insurance against the risk of uncertain future income. By providing for high taxes for high incomes, and low taxes, exemptions, and transfers for low incomes, a progressive income tax lowers the volatility of potential after-tax income relative to a lump-sum tax. This insurance function is distinct from the redistributive function of the system, since it provides a direct risk-mitigation benefit to the taxpayer himself, rather than simply redistributing income from one taxpayer to another.
This article analyzes the question of ...
Inhibiting Intrastate Inequalities: A Congressional Approach To Ensuring Equal Opportunity To Finance Public Education, 2014 University of Michigan Law School
Inhibiting Intrastate Inequalities: A Congressional Approach To Ensuring Equal Opportunity To Finance Public Education, Joshua Arocho
Michigan Law Review
What is the purpose of the international law on armed conflict, and why would opponents bent on destroying each other’s capabilities commit to and obey rules designed to limit their choice of targets, weapons, and tactics? Traditionally, answers to this question have been offered on the one hand by moralists who regard the law as being inspired by morality and on the other by realists who explain this branch of law on the basis of reciprocity. Neither side’s answers withstand close scrutiny. In this Article, we develop an alternative explanation that is based on the principal–agent model ...
Consistency Is Key: To Preserve Legislative Intent The Irs Must Afford Legal Recognition To Non-Marital Relationships In A Post-Doma World, 2014 Marquette University Law School
Consistency Is Key: To Preserve Legislative Intent The Irs Must Afford Legal Recognition To Non-Marital Relationships In A Post-Doma World, Shane R. Martins
Marquette Elder's Advisor
Although the Supreme Court’s recent ruling in Windsor v. US allows for federal recognition of same-sex marriages, the Internal Revenue Service will only grant spousal recognition to couples residing in states that term same-sex unions as marriages. Consequently, spousal treatment will not be extended to non-marital relationships, even in states that treat their Civil Unions and Domestic Partnerships as “marital equivalents.” Given that spousal recognition for federal tax purposes was intended to ensure geographic uniformity and horizontal equity, the IRS must grant spousal recognition to couples who are in relationships that their respective state identifies as a “marital equivalent”.