Law Commons^™

The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown

Dr Robert Brown

No abstract provided.

Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert Brown

Dr Robert Brown

Address by Robert C. Brown, Professor of Law at Indiana University School of Law, delivered at the National Tax Conference, Indianapolis, Indiana, October, 1936.

Court Procedure In Federal Tax Cases, Robert Brown

Dr Robert Brown

No abstract provided.

The Saga Of State ‘Amazon’ Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske

David Gamage

We analyze the Colorado district court’s decision in Direct Marketing Association v. Huber – a decision that permanently enjoined Colorado’s "Amazon" law. Had it not been enjoined, the Colorado law would have mandated information reporting by remote e-commerce vendors so that Colorado could levy its sales and use tax on the e-commerce purchases made by Colorado residents. We evaluate the applicability of the Tax (Anti-)Injunction Act and whether the Colorado statute and regulations should be reviewed as a tax or as a regulation. We also suggest alternative approaches that state legislatures might use in order to levy taxes on remote …

Ancillary Joint Ventures And The Unanswered Questions After Revenue Ruling 2004-51

Gabriel O Aitsebaomo

Ever since the Internal Revenue Service (the "Service") issued Revenue Ruling 98-15… in which it emphasized "control" as a critical factor in determining whether a tax-exempt hospital that enters into a whole-hospital joint venture with a for-profit entity would continue to maintain its tax-exemption, practitioners and scholars alike have sought guidance from the Service regarding whether such "control" would also be required of an exempt organization that enters into an "ancillary joint venture" with a for-profit entity. In response, the Service issued Revenue Ruling 2004-51 on May 6, 2004.

… In Revenue Ruling 2004-51, the Service enunciated that a tax-exempt …

The Supreme Court's Health Care Decision And The Problem With Relyng On The Taxing Power, David Gamage

David Gamage

No abstract provided.

Conversations: David Gamage, David Gamage

David Gamage

Tax Analysts' Matthew Dalton recently spoke with David Gamage of the University of California Berkeley School of Law about his recent stint working at Treasury and the unexpected tax consequences of healthcare reform.

On Tax Increase Limitations: Part Ii — Evasion And Transcendence, David Gamage, Darien Shanske

David Gamage

In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.

A Basic Guide To Taxing Economic Rent In Australia, John Passant

John Passant

Taxing economic rent is one key element in tax reform in Australia and sets possible directions for the future. This paper introduces readers to the ideas of Adam Smith and David Ricardo and others on rent to aid understanding of the debates about economic rent today. The discussion also includes the Petroleum Resource Rent Tax, the Australia’s Future Tax System Report and the Minerals Resource Rent Tax. The thinking of Smith and Ricardo was that rent was unearned gain. It is unearned because it arises as a consequence of the nature of the holding, an exclusive property right against the …