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Something's Gotta Give: Origin-Based E-Commerce Sales Tax, Juliana Frenkel 2017 Brooklyn Law School

Something's Gotta Give: Origin-Based E-Commerce Sales Tax, Juliana Frenkel

Brooklyn Journal of Corporate, Financial & Commercial Law

How to tax interstate online purchases is a frequently debated and contentious topic in the business and tax arena. There are numerous parties affected when a transaction occurs and each affected party would like a taxation policy that benefits its own economic interests, without regard for others. Neither the legislative nor the judicial branch has successfully resolved this e-commerce taxation issue. With the growing need for tax revenue, it is prudent for Congress to finally resolve this circuit split and agree on a unifying Online Sales Tax Law. As opposed to the vast majority of proposals pending in Congress, this ...


26 Usc Section 280e: Will The Dragon Now Be Slayed?, Bill Greenberg, Rebecca Greenberg 2017 Brooklyn Law School

26 Usc Section 280e: Will The Dragon Now Be Slayed?, Bill Greenberg, Rebecca Greenberg

Journal of Law and Policy

26 USC § 280E of the Internal Revenue Code (“§ 280E”) prohibits the deduction of ordinary business expenses for businesses deemed by the federal government to be drug traffickers as defined by the Controlled Substances Act (“CSA”). The tax enactment is specifically designed to serve as a disincentive to socalled drug traffickers who might otherwise deduct “ordinary and necessary business expenses” from their taxes. However, this harms legitimate cannabis businesses by promoting unintended consequences, such as under-reported income. For three decades, there has been a patent incongruity between § 280E’s congressional purpose and the expansion of state-legalized cannabis businesses in the United ...


Property Tax: A Primer And A Modest Proposal For Maine, Clifford H. Goodall, Seth A. Goodall 2017 University of Maine School of Law

Property Tax: A Primer And A Modest Proposal For Maine, Clifford H. Goodall, Seth A. Goodall

Maine Law Review

Property taxation has been viewed for years as the perfect “dragon to be slain” and by most “as both bad and doomed.” In spite of being one of the most commonly questioned and scrutinized issues by voters and politicians, property taxation survives as the primary revenue source for local governments. Maine's experience is an example of this continuing debate. The 2005 reform attempt by the Legislature known as LD 1 is the most recent example. Municipal over-dependence on the property tax, rising property values, unfunded state mandates, loss of federal revenues, and increased spending has significantly increased the percentage ...


Brief Of Amici Curiae Tax Law Professors And Economists In Support Of Petitioner In South Dakota V. Wayfair, Richard Pomp, Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming Jr, David Gamage, Ari Glogower, Jacob Goldin, Andrew J. Haile, David J. Herzig, Hayes R. Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, James R. Repetti, Julie A. Roin, Daniel Schaffa, Erin Adele Scharff, Daniel N. Shaviro, Jay A. Soled, Sloan Speck, Kirk J. Stark, John A. Swain, Adam Thimmesch, Manoj Viswanathan, Edward A. Zelinsky, Eric M. Zolt 2017 University of Connecticut School of Law

Brief Of Amici Curiae Tax Law Professors And Economists In Support Of Petitioner In South Dakota V. Wayfair, Richard Pomp, Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming Jr, David Gamage, Ari Glogower, Jacob Goldin, Andrew J. Haile, David J. Herzig, Hayes R. Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, James R. Repetti, Julie A. Roin, Daniel Schaffa, Erin Adele Scharff, Daniel N. Shaviro, Jay A. Soled, Sloan Speck, Kirk J. Stark, John A. Swain, Adam Thimmesch, Manoj Viswanathan, Edward A. Zelinsky, Eric M. Zolt

J. Clifton Fleming, Jr.

While the Supreme Court is rightly reluctant to overrule its own precedents under any circumstances, the force of stare decisis is less powerful in some contexts than in others. Specifically, stare decisis exerts a weaker pull when judicial doctrine in the relevant area is based not on statutory interpretation but on changing competitive circumstances and evolving economic understandings. Antitrust law is a paradigmatic example of an area in which these conditions are met, but the argument for a flexible application of precedent is similarly strong with respect to dormant Commerce Clause tax cases such as this one.

In Quill Corp ...


Tax Policy Reform: Issues To Be Addressed To The Benefit Of All Missourians, Joel Walters 2017 University of Missouri School of Law

Tax Policy Reform: Issues To Be Addressed To The Benefit Of All Missourians, Joel Walters

The Business, Entrepreneurship & Tax Law Review

Tax policy impacts the everday decisions made by individuals, families, and businesses. Better tax policy can generate economic activity and lower the tax burden on individual taxpayers. Missouri Department of Revenue Director, Joel Walters, believes the current Missouri tax system can be changed in ways that would make it more simple, efficient, and fair. With this article, Director Walters seeks to engage Missourians in a dialogue about the strengths and weaknesses of the current tax policy environment in Missouri. The article comprhensively examines Missouri's tax system by discussing a wide variety of topics including corporate income tax, alternatives such ...


Taxation And Doing Business In Indian Country, Erik M. Jensen 2017 University of Maine School of Law

Taxation And Doing Business In Indian Country, Erik M. Jensen

Maine Law Review

Economic development on the lands of the American Indian nations has been spotty at best. Almost everyone knows the great success stories with Indian gaming, which has been furthered by federal legislation, but those economic benefits have not been felt uniformly. Some tribes have prospered because of this peculiarly favored form of enterprise; others have not and, in many cases, probably cannot. Substantial economic development in Indian country will not occur without significant infusions of outside capital, but investment by non-Indian and nongovernmental sources is risky, or is perceived to be so, which leads to the same practical result. This ...


The Gap Created By E-Commerce: How States Can Preserve Their Sales And Use Tax Revenue In The Digital Age, Jessica Nicole Cory 2017 University of Oklahoma College of Law

The Gap Created By E-Commerce: How States Can Preserve Their Sales And Use Tax Revenue In The Digital Age, Jessica Nicole Cory

Oklahoma Journal of Law and Technology

No abstract provided.


Real Property Tax Exemption - Current Trends In The State Of New York, Charles J. Tobin, New York State Catholic Conference Albany, New York 2017 St. John's University School of Law

Real Property Tax Exemption - Current Trends In The State Of New York, Charles J. Tobin, New York State Catholic Conference Albany, New York

The Catholic Lawyer

No abstract provided.


Real Property Tax Exemption - Current Trends At The State Level, James A. Serritella, Reuben & Proctor Chicago, Illinois 2017 St. John's University School of Law

Real Property Tax Exemption - Current Trends At The State Level, James A. Serritella, Reuben & Proctor Chicago, Illinois

The Catholic Lawyer

No abstract provided.


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.


The Taxation Of Indian Property, Robert C. Brown 2017 Indiana University School of Law

The Taxation Of Indian Property, Robert C. Brown

Robert C. Brown

No abstract provided.


The Future Of Use Taxes, Robert C. Brown 2017 Indiana University School of Law

The Future Of Use Taxes, Robert C. Brown

Robert C. Brown

No abstract provided.


The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown 2017 Indiana University School of Law

The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown

Robert C. Brown

No abstract provided.


The Present Status Of Multiple Taxation Of Intangible Property, Robert C. Brown 2017 Indiana University School of Law

The Present Status Of Multiple Taxation Of Intangible Property, Robert C. Brown

Robert C. Brown

No abstract provided.


The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown 2017 Indiana University School of Law

The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown

Robert C. Brown

No abstract provided.


Recent Case Trends In Local Taxation, Robert C. Brown 2017 Indiana University School of Law

Recent Case Trends In Local Taxation, Robert C. Brown

Robert C. Brown

No abstract provided.


Recent Case Trends In Local Taxation, Robert C. Brown 2017 Indiana University School of Law

Recent Case Trends In Local Taxation, Robert C. Brown

Robert C. Brown

No abstract provided.


State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown 2017 Indiana University School of Law

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown

Robert C. Brown

No abstract provided.


State Property Taxes And The Federal Supreme Court, Robert C. Brown 2017 Indiana University School of Law

State Property Taxes And The Federal Supreme Court, Robert C. Brown

Robert C. Brown

No abstract provided.


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