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Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield 2016 Selected Works

Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield

W. Edward "Ted" Afield

No abstract provided.


The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill 2016 St. John's University School of Law

The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill

The Catholic Lawyer

No abstract provided.


Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons, Heidi A. Hillyer 2016 Barry University School of Law

Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons, Heidi A. Hillyer

Barry Law Review

No abstract provided.


The Meaning Of Capital In The Twenty-First Century, Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

The Meaning Of Capital In The Twenty-First Century, Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

America is on a path towards a level of both wealth and income inequality unparalleled in recorded history. Thomas Piketty’s Capital in the Twenty-First Century summarizes and conveys the work of Piketty and many co-authors, over many decades, looking at the structure of income and wealth inequality across many nations and centuries. This review essay builds on Piketty’s ambitions as well as his data, in order to put forth a better solution: one that accepts and even embraces the facts of unequal ownership of capital, but changes the social meaning of those facts to avoid the social harms ...


Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove 2016 University of Richmond

Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove

Richmond Journal of Law and the Public Interest

This article discusses the tax schemes of newly legal recreational marijuana in both Colorado and Washington and how these taxes are similar to other taxes the state levies. This article then examines the policies behind the taxation of marijuana, including competing theories of taxation. Finally, this article concludes that while both states succeed in generating revenue, the taxing scheme employed fails to optimize revenue, creating deadweight loss for both the state economy and the recreational marijuana market.


Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove 2016 University of Richmond

Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove

Richmond Public Interest Law Review

This article discusses the tax schemes of newly legal recreational marijuana in both Colorado and Washington and how these taxes are similar to other taxes the state levies. This article then examines the policies behind the taxation of marijuana, including competing theories of taxation. Finally, this article concludes that while both states succeed in generating revenue, the taxing scheme employed fails to optimize revenue, creating deadweight loss for both the state economy and the recreational marijuana market.


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 ...


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 ...


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


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 ...


Framing Middle-Class Insecurity: Tax And The Ideology Of Unequal Economic Growth, Martha T. McCluskey 2016 University at Buffalo School of Law

Framing Middle-Class Insecurity: Tax And The Ideology Of Unequal Economic Growth, Martha T. Mccluskey

Journal Articles

Prevailing tax discourse rationalizes growing economic inequality. Using the example of state and local economic development “subsidy wars,” this article explores how conventional tax ideas present unequal sacrifice and risk as a public responsibility, driven by economic fact rather than unjust politics.

Over the last several decades, one contributing cause of inequality has been the escalating tax and spending incentives offered by local governments to attract private business investment. This competition operates to favor wealthy corporations over small businesses, without producing broad or lasting economic gains to communities, and it erodes resources for public education, infrastructure, social services, health care ...


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 ...


Why U.S. States Need Pension Waiver Credits, Randall K. Johnson 2016 Mississippi College School of Law

Why U.S. States Need Pension Waiver Credits, Randall K. Johnson

Journal Articles

[A] new tax expenditure concept, which is described for the first time in this article, achieves its goal by providing fresh consideration for each of the parties. This additional consideration takes two forms: a new tax credit allocation (i.e., this tax expenditure provides early access to retirement benefits, which would otherwise be accessible upon retirement, and thereby provides fresh consideration for public employees) and the right to discontinue offering defined-benefit pension plans (i.e., the waiver of this legal duty, which would otherwise need to be discharged, serves as fresh consideration for public employers). Because this fresh consideration is ...


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.


No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly 2016 University of Kentucky

No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly

Kentucky Law Journal

No abstract provided.


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 ...


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