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Articles 1 - 30 of 293
Full-Text Articles in Law
Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Atas Warisan, Apakah Warisan (Dalam Garis Keturunan Sedarah) Harus Dikenai Bphtb?, Eka Wijaya Silalahi
Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Atas Warisan, Apakah Warisan (Dalam Garis Keturunan Sedarah) Harus Dikenai Bphtb?, Eka Wijaya Silalahi
Jurnal Hukum & Pembangunan
Tax is the main element of income for the state treasury so that the tax function is essential in financing all needs in the administration of the state. This study examines and explores whether inheritance can be taxed, especially BPHTB, for inheritance in the form of land or buildings. This study uses a normative juridical method (Library Research) with secondary data as the source. The results of the study indicate that the inheritance (in blood lineage) in the form of land or buildings should not be taxed (Customs and Land Rights Acquisition Fees).
Global Implementation Of Soda Taxes: Is There A Better Solution For Combatting Obesity?, Lauren Cedeno
Global Implementation Of Soda Taxes: Is There A Better Solution For Combatting Obesity?, Lauren Cedeno
Brooklyn Journal of International Law
As incidences of overweight and obese populations continue to increase around the world, countries are looking for ways to decrease the prevalence of this epidemic. Soda and SSB taxes have increased in prevalence as countries seek to address the health problems associated with consumption of soda and other sugary beverages. This Note explores the implementation of these taxes in Mexico, Europe, and the United States. In analyzing these taxes, this Note seeks to gain a greater understanding of whether these taxes have impacted overweight and obesity rates in the countries and municipalities that have enacted them. This Note argues that …
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?, Maren N. Eisenmesser
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?, Maren N. Eisenmesser
Brooklyn Journal of Corporate, Financial & Commercial Law
In 2014, the Fifth Circuit held that Mr. Elkins’s estate was entitled to apply a fractional ownership discount to determine the taxable value of the undivided interest in artwork. The estate received a $14 million refund plus interest. The Internal Revenue Code directs taxpayers to value the items in a gross estate at their fair market value. Fractional ownership adds another problem in the valuation of an estate’s interest property. In general, courts have accepted fractional ownership discounts for real property. In contrast, courts have been reluctant to apply a fractional ownership discount for artwork. This Note will argue that …
The Oecd Multilateral Tax Instrument: A Model For Reforming The International Investment Regime?, Wolfgang Alschner
The Oecd Multilateral Tax Instrument: A Model For Reforming The International Investment Regime?, Wolfgang Alschner
Brooklyn Journal of International Law
The international tax and investment regimes display striking similarities. They are both based on thousands of bilateral treaties that follow similar principles but differ in fine print. They each facilitate the free flow of international capital by respectively disciplining fiscal and regulatory host state conduct. Finally, they share common historical foundations and have experienced similar periods of rapid diffusion and deep contestation. Yet, while the international tax regime recently accomplished a sweeping reform to solve a decades-old legitimacy crisis, the investment regime is still grappling with its own legitimacy crisis and reform. In 2018, the multilateral tax instrument (MLI) entered …
Will States Step Up In 2020? We Hope So, Darien Shanske, David Gamage
Will States Step Up In 2020? We Hope So, Darien Shanske, David Gamage
Articles by Maurer Faculty
We offer no predictions about the next year in tax, but we will offer what we hope will happen — if not next year, then soon. To paraphrase Chief Justice John Roberts, we hope that when it comes to the taxation of multinational corporations in particular, states will act more like the “separate and independent sovereigns” that they are. often rely on volatile revenue sources. More stable tax bases, like the sales tax and the property tax bases, are riddled with design flaws, from the sales tax base not including services and intangibles to the property tax failing to provide …
A Current Update Of Epcrs Through Rev. Proc. 2019-19, 47 Tax Mgmt. Comp. Plan. J. 1 (Dec. 6, 2019), Kathryn J. Kennedy
A Current Update Of Epcrs Through Rev. Proc. 2019-19, 47 Tax Mgmt. Comp. Plan. J. 1 (Dec. 6, 2019), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
No abstract provided.
The Taxation Without Representation Of Undocumented Immigrants: Counting Unlawfully Earned Tax Dollars While Intentionally Ignoring Unlawful Presence, María Fernanda Alfaro
The Taxation Without Representation Of Undocumented Immigrants: Counting Unlawfully Earned Tax Dollars While Intentionally Ignoring Unlawful Presence, María Fernanda Alfaro
The Scholar: St. Mary's Law Review on Race and Social Justice
Federal law mandates that wage earning undocumented immigrants pay taxes. Like all U.S. citizens and legal permanent residents, undocumented immigrants are not exempt from tax obligations solely because of their immigration status in the country. It seems like federal immigration laws are punishing undocumented immigrants for their unlawful presence in the United States, while federal tax laws praise and encourage their continued tax reporting. The Supreme Court’s opinion in Department of Commerce v. New York effectively ended the attempt to get a citizenship question on the 2020 Census, but it by no means closed the door on future attempts. Even …
Tax Policy For The Wider Cryptoverse, Arild B. Doerge
Tax Policy For The Wider Cryptoverse, Arild B. Doerge
Student Scholarship
The rapid rise of Bitcoin and other “cryptoassets” offers many interesting technological capabilities but also comes with uncertainty and volatility in the markets for these assets. The diversity of types of cryptoassets is increasing rapidly, while public understanding and government policy have generally been slow to take account of this diversity. In regard to taxation policy related to cryptoassets, current IRS guidance merely categorizes cryptoassets as general property. The policy implications of this classification run contrary to fundamental goals of tax policy by inhibiting how people use cryptoassets, making compliance more complex and ambiguous than necessary, and taxing cryptoasset transactions …
Making Directed Trusts Work: The Uniform Directed Trust Act, John D. Morley, Robert H. Sitkoff
Making Directed Trusts Work: The Uniform Directed Trust Act, John D. Morley, Robert H. Sitkoff
ACTEC Law Journal
Directed trusts have become a familiar feature of trust practice in spite of considerable legal uncertainty about them. Fortunately, the Uniform Law Commission has just finished work on the Uniform Directed Trust Act (UDTA), a new uniform law that offers clear solutions to the many legal uncertainties surrounding directed trusts. This article offers an overview of the UDTA, with particular emphasis on four areas of practical innovation. The first is a careful allocation of fiduciary duties. The UDTA’s basic approach is to take the law of trusteeship and attach it to whichever person holds the powers of trusteeship, even if …
Abandoning Realization And The Transition Tax: Toward A Comprehensive Tax Base, Henry Ordower
Abandoning Realization And The Transition Tax: Toward A Comprehensive Tax Base, Henry Ordower
Buffalo Law Review
No abstract provided.
The Tax And Practical Aspects Of The Installment Sale To A Spousal Grantor Trust, William R. Culp Jr., Paul M. Hattenhauer, Briani Bennett Mellen
The Tax And Practical Aspects Of The Installment Sale To A Spousal Grantor Trust, William R. Culp Jr., Paul M. Hattenhauer, Briani Bennett Mellen
ACTEC Law Journal
No abstract provided.
Cryptocurrency Taxation: Suggested Revisions On Current Treatment, Joe Wilwerding
Cryptocurrency Taxation: Suggested Revisions On Current Treatment, Joe Wilwerding
Theses/Capstones/Creative Projects
The current tax regulations applied to cryptocurrencies are inappropriate. The initial purpose of Bitcoin, the most popular cryptocurrency, was to circumvent the fraud associated with using credit and debit cards for e-commerce. Simply put, cryptocurrencies can be thought of as cash for the internet. The Internal Service Revenue acknowledged its use as a unit of account, store of value, and medium of exchange (the definition of a currency). Despite its function as a currency, and the IRS’s acknowledgement of this function, the new asset has been designated as property for tax purposes. Property transactions are generally taxed on realized gains. …
Re-Considering Undue Influence In The Digital Era, Jodie Distler
Re-Considering Undue Influence In The Digital Era, Jodie Distler
ACTEC Law Journal
No abstract provided.
Decision And Persuasion: Re-Conceiving The Role Of The Planner Where Undue Influence Is Suspected, James C. Milton, Katheleen R. Guzman
Decision And Persuasion: Re-Conceiving The Role Of The Planner Where Undue Influence Is Suspected, James C. Milton, Katheleen R. Guzman
ACTEC Law Journal
No abstract provided.
Washington’S 'Cutting-Edge' Technology Solution To Combating Sales Tax Fraud: Real-Time Data (Now), Real-Time Remittance In The Future, Richard Thompson Ainsworth, Robert Chicoine, Andrew Leahey, Sunder Gee
Washington’S 'Cutting-Edge' Technology Solution To Combating Sales Tax Fraud: Real-Time Data (Now), Real-Time Remittance In The Future, Richard Thompson Ainsworth, Robert Chicoine, Andrew Leahey, Sunder Gee
Faculty Scholarship
Globally, consumption tax compliance (value added tax and retail sales tax) has gone digital – digital invoices are becoming mandatory, centralized monitoring of transactions and tax payments are increasingly common, and artificial intelligence is assessing fraud risks in real-time. When tax is collected, it is increasingly being remitted in near-real-time. This is the trajectory for the modern retail sales tax (RST) imposed by most states in the US. While this may appear to be revolutionary to the average American, it is a well-worn path among global nations using the value added tax (VAT). The RST will eventually be following suit. …
Complexity Cubed: Partnerships, Interest, And The Proposed Regs, Walter D. Schwidetzky
Complexity Cubed: Partnerships, Interest, And The Proposed Regs, Walter D. Schwidetzky
All Faculty Scholarship
New section 163(j) strictly limits business interest expense (BIE) deductions to large (and possibly not-so-large) taxpayers. Generally, BIEs may only be deducted to the extent that they do not exceed 30 percent of adjusted taxable income plus business interest income. Section 163(j)(4) requires partnerships to calculate this limitation at the partnership level. In this report, I focus on how section 163(j) applies to partnerships. Given my focus, I leave to others a more comprehensive review of section 163(j) as a totality,1 as well as the coverage of S corporations. I will tend to give fairly short shrift to the portions …
The Digital Services Tax As A Tax On Location-Specific Rent, Wei Cui, Nigar Hashimzade
The Digital Services Tax As A Tax On Location-Specific Rent, Wei Cui, Nigar Hashimzade
All Faculty Publications
In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platforms from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of the DST as a tax on location-specific rent (LSR). That is, just as many countries already levy royalties on rent from extracting natural resources, one can think of the DST as levied on rent earned by digital platforms from particular locations. We provide stylized illustrations of how platform rent can be assigned to specific locations, even …
A Resource Guide To Tax Law Careers, Robert H. Hu
A Resource Guide To Tax Law Careers, Robert H. Hu
Robert Hu
This Guide is designed to assist law students and attorneys in the pursuit of careers in tax law. It is also intended for librarians and career counselors to readily find tax law career information so that they can assist their clients effectively. It includes resources in both print (for example, books and articles) and electronic formats (for example, Web sites). Each item included has a brief annotation so that the user can quickly decide the relevancy and value of that item.
2019 Tax Conference Speakers
William & Mary Annual Tax Conference
No abstract provided.
It’S All About The Drd, What’S Wrong With Foreign Branches, And A Few Other Things You Should Know About The New International Tax Provisions, Rebecca Rosenberg
It’S All About The Drd, What’S Wrong With Foreign Branches, And A Few Other Things You Should Know About The New International Tax Provisions, Rebecca Rosenberg
Loyola of Los Angeles Law Review
This Article highlights and analyzes some important points about the new international tax rules. For example, such provisions do not create an entirely territorial system. The partial movement towards territorial objectives is accomplished largely through the new 100% dividends received deduction (DRD) for certain foreign dividends from foreign corporations. However, this new DRD is much more limited in its application than most taxpayers may realize (for example, due to a very long holding period requirement). Even when the DRD potentially applies, taxpayers may attempt to claim foreign tax credits instead.
In addition, some of the new tax provisions show a …
Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars
Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars
Brigham Young University Education and Law Journal
No abstract provided.
Taxation, Craig D. Bell, Michael H. Brady
Taxation, Craig D. Bell, Michael H. Brady
University of Richmond Law Review
This Article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its Parts cover legislative activity, judicial decisions, and selected opinions and other pronouncements from the Virginia Department of Taxation (the “Tax Department”) and the Attorney General of Virginia over the past year. Part I of this Article addresses state taxes. Part II covers local taxes, including real and tangible personal property taxes, license taxes, recordation taxes, and administrative local tax procedures. The overall purpose of this Article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia …
Data First – Tax Next: How Fiji’S Technology Can Improve New Zealand’S ‘Netflix Tax’ (Part 4), Richard Thompson Ainsworth
Data First – Tax Next: How Fiji’S Technology Can Improve New Zealand’S ‘Netflix Tax’ (Part 4), Richard Thompson Ainsworth
Faculty Scholarship
This is the fourth paper examining the recent amendments to the New Zealand Goods and Services Tax (GST); amendments that are collectively known as the Netflix Tax. These papers assess the effectiveness of the Netflix provisions, and how they could be enhanced if New Zealand adopted the technology and vision of Fiji’s VAT Monitoring System (VMS). The Netflix provisions were effective, July 1, 2017.
This final paper considers:
(a) the treatment of domestic agents when they are used by remote service providers to facilitate sales to New Zealand customers;
(b) how New Zealand intends to respond to resident consumers who …
Reclaiming Place-Based Development Incentive, Ezra Rosser
Reclaiming Place-Based Development Incentive, Ezra Rosser
Articles in Law Reviews & Other Academic Journals
Professor Michelle Layser's forthcoming article is an attack on the current form of place-based tax incentive programs. Layser argues that while rhetorically such programs are said to help the poor, by design they support gentrification in ways that harm the poor. The article ends with a call to reform place-based incentive programs so that the poor in selected areas actually benefit.
Partial Termination Of Single-Employer Tax Qualified Plans: Clarity Or Misappropriated Judicial Decision-Making?, Samantha Prince, Jo Ann Petroziello
Partial Termination Of Single-Employer Tax Qualified Plans: Clarity Or Misappropriated Judicial Decision-Making?, Samantha Prince, Jo Ann Petroziello
Samantha J. Prince
For over three decades, the Internal Revenue Code [hereinafter I.R.C. or Code 1 has contained provisions that require that all benefits in a single-employer tax qualified plan become fully vested when the plan is partially terminated. However, the Internal Revenue Service [hereinafter IRS or Service] has failed to articulate a standard for determining when a partial termination has occurred. Instead, the courts and the Service have utilized a “facts and circumstances” test which does not set clear guidelines. In light of the application of inconsistent approaches by the courts, recent decisions answering partial plan termination questions have served only to …
Fiscal Citizenship: How Can Tax Efficiency And Isonomy Aid In The Promotion Of Economic Rights, Social Participation, Political Accountability, And Cultural Diversity?, Gustavo Voeroes Dénes
Fiscal Citizenship: How Can Tax Efficiency And Isonomy Aid In The Promotion Of Economic Rights, Social Participation, Political Accountability, And Cultural Diversity?, Gustavo Voeroes Dénes
Biennial Conference: The Social Practice of Human Rights
According to the World Inequality Report 2018 (WID 2017), Brazil is one of the few countries that has not recently displayed an increase in income inequality, having instead sustained it on persistently very high levels, actually composing the world’s “inequality frontier”. While such levels of inequality may be partly attributed to poor distribution of property rights, human capital endowments, and specificity of labor relations, a significant part of it is undoubtedly due the national fiscal system’s reduced distributive capacity, compromised by one the worst taxation systems in the world. Occupying the 184th position out of 190 countries in the World …
Tax Attorneys As Defenders Of Taxpayer Rights, Michelle Lyon Drumbl
Tax Attorneys As Defenders Of Taxpayer Rights, Michelle Lyon Drumbl
Scholarly Articles
What is the modern role of a tax practitioner, in particular a tax attorney, in the United States? In an era in which the Internal Revenue Service (IRS) is underfunded, understaffed, and struggles to address its mission, tax attorneys play an important role as advocates for taxpayer rights.
Tax attorneys act as advocates who represent ordinary individual taxpayers in controversies with the IRS. These controversies include post-filing disputes, such as audits, as well as issues arising with the collection of assessed taxes. Many of these cases are resolved at the administrative level; those that cannot be resolved are litigated, most …