Law Commons^™

Tinjauan Hukum Penerapan Hak Mendahulu Utang Pajak Dalam Perkara Kepailitan Pt Industries Badja Garuda Berdasarkan Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang, Siti Fatimah Citra Nurislamiati

"Dharmasisya” Jurnal Program Magister Hukum FHUI

This paper discusses the application of pre-emptive rights over tax debt collection in bankruptcy disputes regulated in Article 41 paragraph (3) of Law Number 37 of 2004 concerning the Bankruptcy and Deferral of Debt Payment Obligations displayed by the Directorate General of Taxes. Tax debts outside the bankruptcy process for compulsory taxes are being filed for bankruptcy by requesting the Commercial Court to return all tax liabilities that would harm the interests of the country. In the event that a taxpayer has been declared bankrupt, the Directorate General of Taxes still has the right to overtake and is privileged, requesting …

The Intergenerational Equity Case For A Wealth Tax, Daniel Schaffa

University of Cincinnati Law Review

Intergenerational equity is commonly set aside in favor of other policy objectives, perhaps because of the extreme challenges inherent in adopting and applying an intergenerational equity normative framework. Even when there is a near consensus that the choices of today will have substantial costs in the future, these costs are often downplayed or disregarded. This Article asks whether there are measures that might offer redress to a generation for the costs imposed on it by its predecessors and finds that a one-time wealth tax is a promising option. Although its analysis applies more generally, this Article focuses on the widely …

Critical Tax Theory: Insights From The Us And Opportunities For All, Anthony C. Infanti, Bridget J. Crawford

Articles

At a moment when Australia -- and the world -- finds itself at a "critical juncture" as it reckons with a global pandemic as well as the inequalities that COVID-19 has laid bare, voicing -- and listening to -- critical tax perspectives has become more vital than ever. The economic impact of COVID-19 has precipitated talk of tax reform as nations consider how to pay for aid distributed during the pandemic and how to restart their economies. But more than just a time of crisis, the pandemic can be seen as an unexpected opportunity to break with a past plagued …

Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles

Maryland Law Review

No abstract provided.

Law School News: Does Indictment Mean Correia Will Likely Be Forced To Resign? Law School Dean Says 'Wait A Week' 10/17/2018, Michael Holtzman, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Soda Taxes As A Legal And Social Movement, David A. Dana, Janice Nadler

Northwestern Journal of Law & Social Policy

No abstract provided.

Newsroom: Is Wall Between Church And State Crumbling? 10-10-2017, Diana Hassel

Life of the Law School (1993- )

No abstract provided.

Rwu First Amendment Blog: Diana Hassel's Blog: Is The Wall Between Church And State Crumbling? 10-07-2017, Diana Hassel

Law School Blogs

No abstract provided.

Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant

Georgia State University Law Review

This Article provides an overview of the legal, political, and societal landscapes in states that have legalized marijuana and imposed taxes on its sale. The article begins by summarizing the War on Drugs’ origins, its fiscal expenditures, and the social policies that ultimately led to its failure.

Part I briefly details the history of marijuana regulation starting from the early twentieth century up to the Obama administration’s decision to permit recreational marijuana laws to stand in Washington state and Colorado. Part II dives deeper into the social costs of the War on Drugs and outlines the hardships faced by those …

Newsroom: Donald Trump Vs. Roger Williams 05-09-2017, David Logan

Life of the Law School (1993- )

No abstract provided.

Rwu First Amendment Blog: David A. Logan's Blog: Donald Trump Vs. Roger Williams 05-08-2017, David A. Logan

Law School Blogs

No abstract provided.

The Perfect Process Is The Enemy Of The Good Tax: Tax's Exceptional Regulatory Process, Stephanie Mcmahon

Faculty Articles and Other Publications

Many courts and academics critique existing tax exceptionalism or the ability of the federal income tax to be created, applied, or interpreted differently from other laws. Critics have successfully complained that the Treasury Department, and the IRS as a bureau of the Department, issues guidance implementing the Internal Revenue Code using different processes from those required by the Administrative Procedure Act (APA). At the same time, courts are increasing the level of deference given to this guidance to conform to that given other agencies. This article responds to these critics by urging they re-focus their attention on the objectives of …

Lessons In Fiscal Activism, Mirit Eyal-Cohen

Mirit Eyal-Cohen

This article highlights an anomaly. It shows that two tax rules aimed to achieve a similar goal were introduced at the same time. Both meant to be temporary and bring economic stimuli but received a dramatically different treatment. The economically inferior rule survived while its superior counterpart did not. The article reviews the reasons for this paradox. It shows that the causes are both political and an agency problem. The article not only enriches an important and ongoing debate that has received much attention in recent years, but also provides important lessons to policymakers.

Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti

Book Chapters

This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law — exists between “mainstream” and “critical” tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives?

To capture and interrogate what often seems like a chasm …

The Origins Of Affirmative Fiscal Action, Mirit Eyal-Cohen

Mirit Eyal-Cohen

This article highlights an anomaly. It shows that two tax rules aimed to achieve a similar goal were introduced at the same time. Both meant to be temporary and bring economic stimuli, but received a dramatically different treatment. The less efficient or economically inferior survived. Its superior counterpart did not. The article reviews the reasons for this paradox. It shows that the reason is both political and an agency problem. The article not only enriches an important and ongoing debate that has received much attention in recent years, but also provides important lessons to policymakers.

The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti

Articles

Following the Supreme Court’s decision in United States v. Windsor, many seem to believe that the fight for marriage equality at the federal level is over and that any remaining work in this area is at the state level. Belying this conventional wisdom, this essay continues my work plumbing the gap between the promise of Windsor and the reality that heteronormativity has been one of the core building blocks of our federal tax system. Eradicating embedded heteronormativity will take far more than a single court decision (or even revenue ruling); it will take years of work uncovering the subtle …

Federalism And Preemption In October Term 1999, Jonathan D. Varat

Pepperdine Law Review

No abstract provided.

Tax Court Appointments And Reappointments Improving The Process, Danshera Cords

University of Richmond Law Review

This article explores the problems with the appointment and reappointment process of judges to the United States Tax Court, particularly focusing on the recent politicization of the process. Until 1992, the process ensured the appoint-ment of only well-qualified judges to the Tax Court bench. However, beginning with the administrations of Presidents William J. Clinton and George W. Bush, the President infused politics into the nomination process, causing the process to slow and creating vacancies on the court. Such delays threaten the court's effectiveness and disrupt its operations. To solve this problem, the author endorses changing the statute to allow Tax …

Compromising The Safety Net: How Limiting Tax Deductions For High-Income Donors Could Undermine Charitable Organizations, Patrick Tolan

Patrick E. Tolan Jr.

President Obama’s recent budget proposals have contemplated reducing the top rate for charitable deductions (and all itemized deductions) to twenty-eight percent. Because America’s largest donors are those in the highest marginal tax brackets, efforts to limit deductibility of charitable donations could have a chilling effect on charitable giving.

In this article the author looks at motivations for charitable donations and specifically at the impact of tax deductibility as a motivating factor. It takes a historical look at the philanthropic surveys and econometric models and examines empirical data concerning impacts of significant changes to the tax code in the 1980s that …

Issue 1: Annual Survey 2011 Table Of Contents

University of Richmond Law Review

No abstract provided.

The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti

James R. Repetti

The U.S. tax system contains many provisions which are intended to align management of large publicly traded companies more closely to stockholders. This article shows that many of the tax provisions that have been adopted are of questionable effectiveness because they fail to address the complexities of stockholder-management relations in attempting to motivate management to act in the best interests of stockholders. The article proposes that rather than Congress attempting to identify the best way that it can use the tax system to motivate management, Congress should eliminate tax provisions which subsidize management's inefficiencies in order to encourage stockholders, themselves, …

Interview With George Mitchell (3) By Andrea L’Hommedieu, George J. Mitchell

George J. Mitchell Oral History Project

Biographical Note
George J. Mitchell was born on August 20, 1933, in Waterville, Maine, to Mary Saad, a factory worker, and George Mitchell, a laborer. Senator Mitchell spent his youth in Waterville. After receiving his bachelor's degree from Bowdoin College in 1954, he served as an officer in the U.S. Army Counter Intelligence Corps until 1956. In 1960 he earned a law degree from Georgetown University. Mitchell worked for Senator Edmund S. Muskie as executive assistant and as deputy campaign manager during Muskie's 1972 presidential campaign. He later became U.S. senator (D-Maine) 1980-1995, Senate majority leader 1989-1995, and, upon his …

Interview With Dick Gephardt And Tom O’Donnell By Diane Dewhirst, Richard 'Dick' A. Gephardt, Thomas 'Tom' J. O'Donnell

George J. Mitchell Oral History Project

Biographical Note
Richard Andrew “Dick” Gephardt was born on January 31, 1941, in St. Louis, Missouri. He earned a B.S. from Northwestern University in 1962 and a law degree from the University of Michigan Law School in 1965. He was active in local Democratic politics and city government until 1976, when he was elected the U.S. House of Representatives, representing Missouri’s 3rd District until 2004, when he retired from the House and sought, unsuccessfully, the Democratic nomination for president, a nomination he also sought but failed to win in 1977. He served as House majority leader from 1989 to 1995 …

Legislating In The Dark: How Congress Regulates Tax-Exempt Organizations In Ignorance, John F. Coverdale

University of Richmond Law Review

No abstract provided.

Interview With Bob Rozen (2) By Diane Dewhirst, Robert 'Bob' M. Rozen

George J. Mitchell Oral History Project

Biographical Note
Robert Martin “Bob” Rozen was born on December 11, 1955, in Richmond, Kentucky, to Morris and Rosalyn (Eilenberg) Rozen. He majored in Soviet studies at Miami University (Ohio), graduating in 1977; he earned his law degree at George Washington University. He interned for Senator Wendell Ford as a legislative assistant for the Senate Finance Committee and then continued to work for him after law school. He also earned a master’s in tax law from Georgetown University. He worked on Senator Mitchell’s staff addressing tax, trade, and financial service issues.

Summary
Interview includes discussion: capital gains; Mitchell’s work to …

Interview With Bob Rozen (1) By Diane Dewhirst, Robert 'Bob' M. Rozen

George J. Mitchell Oral History Project

Biographical Note
Robert Martin “Bob” Rozen was born on December 11, 1955, in Richmond, Kentucky, to Morris and Rosalyn (Eilenberg) Rozen. He majored in Soviet studies at Miami University (Ohio), graduating in 1977; he earned his law degree at George Washington University. He interned for Senator Wendell Ford as a legislative assistant for the Senate Finance Committee and then continued to work for him after law school. He also earned a master’s in tax law from Georgetown University. He worked on Senator Mitchell’s staff addressing tax, trade, and financial service issues.

Summary
Interview includes discussion of: Rozen’s working for Wendell …

Interview With Steven Symms By Brien Williams, Steven S. Symms

George J. Mitchell Oral History Project

Biographical Note
Steven Symms was born on April 23, 1938, in Nampa, Idaho. He earned his degree in agriculture in 1960 from the University of Idaho. He served in the Marines for three years, worked as a private pilot and a farmer, and was editor of the Idaho Compass. In 1972 he ran as a Republican candidate for Congress, serving for four terms in the House of Representatives until 1980, when he ran for the U.S. Senate and served two terms. After leaving the Senate, he founded the consulting firm Symms, Lehn Associates, Inc. At the time of this …

Interview With Bill Bradley By Brien Williams, William 'Bill' W. Bradley

George J. Mitchell Oral History Project

Biographical Note
William Warren “Bill” Bradley was born July 28, 1943, in Crystal City, a suburb of St. Louis, Missouri. His parents were Warren and Susan Bradley, a banker and a teacher respectively. He excelled academically and athletically, as a basketball player, through high school. He entered Princeton in 1961, and in 1964 he was a member of the gold-medal Olympic basketball team before going on to be named the 1965 NCAA Player of the Year during his senior year. He won a Rhodes Scholarship to study at Oxford for two years. Upon returning to the U.S., he played professional …

Interview With Joe Wishcamper By Mike Hastings, L. Joe Wishcamper

George J. Mitchell Oral History Project

Biographical Note
Lyndel “Joe” Wishcamper was born August 18, 1942, in Amarillo, Texas, to Joe Henry Wishcamper and Mildred Louise (Pierce) Wishcamper. He attended Yale University and later earned his law degree at Harvard Law School. He practiced law in New York, then transitioned to the investment and real estate businesses. He worked with Max Cardmen, who was instrumental in creating 221.B.3, one of the first government subsidized housing projects; during the Nixon era, this project morphed to become the Section 8 program in 1974. Wishcamper was involved in George Mitchell’s 1982 U.S. Senate campaign. He was involved in the …