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Articles 1 - 6 of 6
Full-Text Articles in Law
Disabusing The Tax Aid Narrative: What Inter-National Tax Equity Really Means For "Poor" Countries And How To (Re)Frame It, Okanga Ogbu Okanga
Disabusing The Tax Aid Narrative: What Inter-National Tax Equity Really Means For "Poor" Countries And How To (Re)Frame It, Okanga Ogbu Okanga
PhD Dissertations
International tax regimes (e.g., the “double taxation regime”) are created by states with competing tax jurisdiction to coordinate their tax rules and, specifically, to address common efficiency problems like international double taxation. In developing such regimes, states attempt to balance competing tax policy priorities: efficiency, administrability, and equity. This work engages with equity, as a policy norm of international tax (inter-national tax equity). It is my thesis that the framing/articulation of inter-national tax equity suffers from a narrative problem that, perhaps, stems from its apparent conceptual unclarity and multifarious usage. This narrative problem is most evident in the articulation of …
Due Process Supreme Court Appellate Division Second Department
Due Process Supreme Court Appellate Division Second Department
Touro Law Review
No abstract provided.
In Re Trulia: Revisited And Revitalized, Emma Weiss
In Re Trulia: Revisited And Revitalized, Emma Weiss
University of Richmond Law Review
No abstract provided.
Supreme Court, New York County, People V. Cespedes, Kathleen Egan
Supreme Court, New York County, People V. Cespedes, Kathleen Egan
Touro Law Review
No abstract provided.
Taxing Citizens In A Global Economy, Michael S. Kirsch
Taxing Citizens In A Global Economy, Michael S. Kirsch
Michael Kirsch
This Article addresses a fundamental issue underlying the U.S. tax system in the international context: the use of citizenship as a jurisdictional basis for imposing income tax. As a general matter, the United States is the only economically developed country that taxes its citizens abroad on their foreign income. Despite this broad general assertion of taxing jurisdiction, Congress allows citizens abroad to exclude a limited amount of their income earned from working outside the United States. Influential lobbying groups, including businesses that employ significant numbers of U.S. citizens abroad, argue that this exclusion is necessary in order to keep American …
Taxing Citizens In A Global Economy, Michael S. Kirsch
Taxing Citizens In A Global Economy, Michael S. Kirsch
Journal Articles
This Article addresses a fundamental issue underlying the U.S. tax system in the international context: the use of citizenship as a jurisdictional basis for imposing income tax. As a general matter, the United States is the only economically developed country that taxes its citizens abroad on their foreign income.
Despite this broad general assertion of taxing jurisdiction, Congress allows citizens abroad to exclude a limited amount of their income earned from working outside the United States. Influential lobbying groups, including businesses that employ significant numbers of U.S. citizens abroad, argue that this exclusion is necessary in order to keep American …