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The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016, 2016 San Jose State University

The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2016 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal’S Interview Of Eli Dicker, Shruti Raja 2016 San Jose State University

The Contemporary Tax Journal’S Interview Of Eli Dicker, Shruti Raja

The Contemporary Tax Journal

No abstract provided.


Claremont I And Ii - Were They Rightly Decided, And Where Have They Left Us?, John M. Lewis, Stephen E. Borofsky 2016 Associate Justice of the New Hampshire Superior Court from 2001-2013; Chair of New Hampshire's State Board of Education from 1997 to 2001

Claremont I And Ii - Were They Rightly Decided, And Where Have They Left Us?, John M. Lewis, Stephen E. Borofsky

University of New Hampshire Law Review

[Excerpt] “Our children embody the enduring wonder of life. They hold our hopes for the future. We want them to be happy, to succeed in whatever they do both in work and in play. We want them to contribute to our country and the world in constructive ways.

But for these hopes to be realized our children must be educated-they must possess the requisite skills and knowledge to function well in this ever changing world. Yet, are we, as a society, meeting our responsibility to educate our children? What do we expect of our public schools? How important are these ...


Interstate Commerce, Use Tax, And Aircraft In Maryland: From W.R. Grace To Complete Auto, Alexander T. Simpson 2016 University of Maryland Francis King Carey School of Law

Interstate Commerce, Use Tax, And Aircraft In Maryland: From W.R. Grace To Complete Auto, Alexander T. Simpson

Journal of Business & Technology Law

No abstract provided.


Purpose And Power Of The Group Tax Exemption In Health Care, Marie Yascko-Rosado 2016 University of Richmond

Purpose And Power Of The Group Tax Exemption In Health Care, Marie Yascko-Rosado

Richmond Journal of Global Law & Business

This article argues that the group tax exemption and consolidated group returns provide immense assistance to nonprofit healthcare organizations, because of simplicity, financial benefits and efficiency benefits. Part III will discuss what it means to be a tax-exempt entity and the legal basis for its existence, the historical basis of the exemption and its various rationales including relief of government burden, subsidy and income measurement theories. Part IV will explain the tax-exempt status in health care, the effects of the Affordable Care Act on the uninsured population, and key differences between for-profit entities and non-profit entities. Part V will both ...


The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei 2016 Boston College Law School

The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei

Boston College Law School Faculty Papers

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 ...


Can Sharing Be Taxed?, Diane M. Ring, Shu-Yi Oei 2016 Boston College Law School

Can Sharing Be Taxed?, Diane M. Ring, Shu-Yi Oei

Boston College Law School Faculty Papers

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 ...


Using Taxes To Improve Cap And Trade, Part Ii: Efficient Pricing, David Gamage, Darien Shanske 2016 Indiana University Maurer School of Law

Using Taxes To Improve Cap And Trade, Part Ii: Efficient Pricing, David Gamage, Darien Shanske

Articles by Maurer Faculty

In this article, the first of a series, we analyze the distributional issues involved in implementing U.S. state level cap-and-trade regimes. Specifically, we will argue that the structure of California’s AB 32 regime will unnecessarily disadvantage lower-income Californians under the announced plan to give away approximately half of the permits to businesses and pollution-emitting entities.


The Federal Government's Power To Restrict State Taxation, David Gamage, Darien Shanske 2016 Indiana University Maurer School of Law

The Federal Government's Power To Restrict State Taxation, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay evaluates the limits on the U.S. federal government’s powers to restrict the taxing powers of state governments. The essay revisits earlier debates on this question, to consider the implications of the Supreme Court’s decision in National Federation of Independent Business v. Sebelius and also academic research on the problem of tax cannibalization.


Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein 2016 UGA School of Law

Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein

Scholarly Works

This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?4


Share And Share Dislike: The Rise Of Uber And Airbnb And How New York City Should Play Nice, Alexandra Jonas 2016 Brooklyn Law School

Share And Share Dislike: The Rise Of Uber And Airbnb And How New York City Should Play Nice, Alexandra Jonas

Journal of Law and Policy

Uber and Airbnb are two companies in the emerging “sharing economy” that provide individuals with a means to become entrepreneurs and benefit from a laissez-faire business model. The problem, however, is that while the benefits to users are great, so too are the risks. The dangers of operating without restraint and circumventing existing law are not only potentially harmful to unapprised users, but also adversely affect the continued use of these businesses. Every aggrieved user complaint has the potential for a lawsuit and every violation creates an opportunity for penalties. Left over are attempts by the courts and city government ...


Tax Cannibalization And State Government Tax Incentive Programs, David Gamage, Darien Shanske 2016 Indiana University Maurer School of Law

Tax Cannibalization And State Government Tax Incentive Programs, David Gamage, Darien Shanske

Articles by Maurer Faculty

States and localities offer businesses an enormous amount of tax incentives to locate within their jurisdictions despite: 1) the mass of evidence that suggests that these incentives are not particularly effective and, 2) substantial doubts about their constitutionality.

In this essay, we develop a new critical perspective on state tax incentives. We argue that offering these incentives permits states to offer lower taxes to more mobile businesses while keeping their overall corporate tax rates high. This is arguably not the best choice for the states, but it is definitely not the best choice for the federal government. Because the states ...


Neighborhoods By Assessment: An Analysis Of Non-Ad Valorem Financing In California, Mathew D. McCubbins, Ellen C. Seljan 2016 Duke Law School

Neighborhoods By Assessment: An Analysis Of Non-Ad Valorem Financing In California, Mathew D. Mccubbins, Ellen C. Seljan

Faculty Scholarship

Non-ad valorem assessments on property are a fiscal innovation born from financial stress. Unable to raise property taxes due to limitations, many localities have turned to these charges as an alternative method to fund local services. In this paper, we seek to explain differential levels of non-ad valorem assessment financing through the analysis of property tax records of a large and diverse set of single family homes in California. We theorize that assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that assessment financing is most common in cities with high ...


Revisiting Miller Brothers, Bellas Hess, And Quill, Richard Pomp 2015 University of Connecticut School of Law

Revisiting Miller Brothers, Bellas Hess, And Quill, Richard Pomp

Richard Pomp

In the 1992 case Quill Corp. v. North Dakota, the Supreme Court held that a vendor is not compelled to collect a state’s use tax unless it has a physical presence in that state. This questionable holding was widely criticized, most notably by Justice Kennedy in his concurrence in Direct Marketing Association v. Brohl. Citing technological and social advances, and the proliferation of online businesses, Kennedy criticizes the outdated and illogical underpinnings of the Quill holding.

This article argues in favor of Kennedy’s position, and urges the Court to reconsider Quill. Section I identifies the underpinnings of Quill ...


How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason 2015 University of Pennsylvania Law School

How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason

Faculty Scholarship

In this special report, Knoll and Mason discuss how the Massachusetts Supreme Judicial Court should apply Wynne when it hears on remand First Marblehead v. Commissioner of Revenue. The authors conclude that when it originally heard the case, the Massachusetts court mistakenly considered, as part of its internal consistency analysis, whether Gate Holdings Inc. experienced double state taxation. As developed by the U.S. Supreme Court and most recently applied in Wynne, the internal consistency test is not concerned with actual double taxation that may arise from the interaction of different states’ laws. Rather, the test is designed to determine ...


Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx 2015 Georgia State University College of Law

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx

Samuel A. Donaldson

No abstract provided.


Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke 2015 Seattle University School of Law

Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke

Seattle University Law Review

Leverage is an essential but often troubling component of the U.S. market. The financial crisis highlighted the risks and complexity of a leverage web that includes flesh-and-blood people from all walks of life and paper people from all corners of the business and investment world. In the tax area, the potentially problematic incentive effects of interest deductibility have long engaged a wide array of tax commentators and policymakers. While interest deductibility rightly receives widespread scrutiny, a more comprehensive approach to leverage is needed. This Article focuses on the surprisingly complicated tax treatment of cash (and cash equivalent) borrowings. This ...


Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe 2015 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.


The Three Worlds Of Multilevel Democracy: Local Linkages, Civil Society And The Development Of The Modern State, Jefferey SELLERS, Anders LIDSTROM, Yooil BAE 2015 Singapore Management University

The Three Worlds Of Multilevel Democracy: Local Linkages, Civil Society And The Development Of The Modern State, Jefferey Sellers, Anders Lidstrom, Yooil Bae

Research Collection School of Social Sciences

The Three Worlds of MultilevelDemocracydevelops and applies a novel theory of democratic governance. This theory incorporates micro-level patternsof governance and civic organization at the local scale into a comparative macro-analysisof national democratic institutions. Institutionsand politics at the micro-level of cities and communities provide the basis fora new perspective on national state-society relations. We demonstrate how these local patterns havedeveloped through historical processes that were often distinct from those thatgave rise to national democratic institutions, and analyze how they have shapeddemocratic institutions at the national level. These local patterns continue to account for significant cross-nationalcontrasts in the quality of democracy and ...


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