Purpose And Power Of The Group Tax Exemption In Health Care, 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 ...
Using Taxes To Improve Cap And Trade, Part Ii: Efficient Pricing, 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.
Interstate Commerce, Use Tax, And Aircraft In Maryland: From W.R. Grace To Complete Auto, 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
Kentucky Law Journal
No abstract provided.
Share And Share Dislike: The Rise Of Uber And Airbnb And How New York City Should Play Nice, 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, 2016 Mississippi College School of Law
Why U.S. States Need Pension Waiver Credits, Randall K. Johnson
[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 ...
The Federal Government's Power To Restrict State Taxation, 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.
The Tax Lives Of Uber Drivers: Evidence From Online Forums, 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?, 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 ...
How The Massachusetts Supreme Judicial Court Should Interpret Wynne, 2015 University of Pennsylvania Law School
How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason
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, 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, 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, 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, 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 ...
Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), 2015 Nevada Law Journal
Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George
Nevada Supreme Court Summaries
In response to a certified question by the United States Bankruptcy Court for the District of Nevada, the Court concluded that under NRS 21.090(1)(bb) a debtor can exempt his stock in the corporations described in NRS 78.746(2), but his economic interest in that stock is still subject to the charging order remedy in NRS 78.746(1).
Without Representation, No Taxation: Free Blacks, Taxes, And Tax Exemptions Between The Revolutionary And Civil Wars, 2015 University of Michigan Law School
Without Representation, No Taxation: Free Blacks, Taxes, And Tax Exemptions Between The Revolutionary And Civil Wars, Christopher J. Bryant
Michigan Journal of Race and Law
This Essay is the first general survey of the taxation of free Blacks in free and slave states between the Revolutionary and Civil Wars. A few states treated all equally for tax purposes, but most states enacted taxation systems that subjected free Blacks to different requirements. Both free and slave states viewed free Blacks as an undesirable population, and this Essay posits that—within the relevant political constraints—states used taxes and tax exemptions to dissuade free Black immigration and limit the opportunities for free Blacks within their borders. This topic is salient for at least two reasons. First, the ...
Sales Tax And Cloud Computing In India, 2015 O.P. Jindal Global University
Sales Tax And Cloud Computing In India, Khagesh Gautam
This Article, the first of its kind, addresses the question of imposition of sales tax on Cloud computing transactions in India. Several industry estimates show that the Cloud computing market is growing in India and is poised to grow further. However, the question of how to tax these transactions remains to be addressed. This Article engages with this question, albeit only in the context of sales tax. The Indian Constitution lays down, in elaborate detail, the taxes that can exclusively be levied by the Union Parliament and those that can exclusively be levied by the State Legislatures. Sales tax on ...
Sales Taxation Of Mixed Transactions In Ohio: A Proposal To End The Turmoil, 2015 The University of Akron
Sales Taxation Of Mixed Transactions In Ohio: A Proposal To End The Turmoil, Gregory L. Petersen
Akron Law Review
This note will examine Ohio's statutory framework for the exemption of personal service transactions from sales taxation in light of judicial developments and the Tax Commissioner's interpretations. The analysis begins with whether a mixed transaction, one involving personal service and tangible personal property, is subject in its entirety to sales taxation only because a small amount of personal property was included. Then the advantages and disadvantages of separating personal service and personal property expenses will be examined. There the taxpayer would charge the client sales tax for the personal property portion of the transaction, but not for the ...
People V. Chambers, 2015 Supreme Court of California
People V. Chambers, Jesse W. Carter
Jesse Carter Opinions
Property that belonged to state should not have been sold for taxes, and thus county was responsible for reimbursing former owners for tax deed; statute of limitations did not apply to property owned by the state and devoted to a public use.
Unintended Consequences Of Cigarette Prohibition, Regulation, And Taxation, 2015 Pepperdine University
Unintended Consequences Of Cigarette Prohibition, Regulation, And Taxation, Jonathan D. Kulick, James E. Prieger, Mark A. R. Kleiman
School of Public Policy Working Papers
Abstract Laws that prohibit, regulate, or tax cigarettes can generate illicit markets for tobacco products. Illicit markets both reduce the efficacy of policies intended to improve public health and create harms of their own. Enforcement can reduce evasion but creates additional harms, including incarceration and violence. There is strong evidence that more enforcement in illicit drug markets can spur violence. The presence of licit substitutes, such as electronic cigarettes, has the potential to greatly reduce the size of illicit markets. We present a model demonstrating why enforcement can increase violence, show that states with higher tobacco taxes have larger illicit ...