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Articles 1 - 7 of 7
Full-Text Articles in Law
A Budgetary Life Raft: An Analysis Of Louisiana's State And Local Sales Tax, Hayden O. Bigby
A Budgetary Life Raft: An Analysis Of Louisiana's State And Local Sales Tax, Hayden O. Bigby
Louisiana Law Review
The article discusses the state and local sales taxes in Louisiana, including their history, functions in local government administration, as well as the exemptions and exclusions.
Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip T. Hackney
Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip T. Hackney
Journal Articles
Labor Unions are nonprofit organizations that provide laborers a voice before their employer and before governments. They are classic interest groups. United States federal tax policy exempts labor unions from the income tax, but effectively prohibits labor union members from deducting union dues from the individual income tax. Because these two policies directly impact the political voice of laborers, I consider primarily the value of political fairness in evaluating these tax policies rather than the typical tax critique of economic fairness or efficiency. I apply a model that presumes our democracy should aim for one person, one political voice. For …
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Louisiana Law Review
The article focuses on the income inequality entirely within the control of governments with the unfair taxation across every state in one fell swoop with the progressive state tax credit (PSTC) and federal income tax deduction for state tax payments and tax policy of constitutional law.
Post-Graduate Legal Training: The Case For Tax-Exempt Programs, Adam Chodorow, Philip T. Hackney
Post-Graduate Legal Training: The Case For Tax-Exempt Programs, Adam Chodorow, Philip T. Hackney
Journal Articles
The challenging job market for recent law school graduates has highlighted a fact well known to those familiar with legal education: A significant gap exists between what students learn in law school and what they need to be practice-ready lawyers. Legal employers historically assumed the task of providing real-world training, but they have become much less willing to do so. At the same time, a large numbers of Americans – and not just those living at or below the poverty line – are simply unable to afford lawyers. In this Article, we argue that post-graduate legal training, similar to post-graduate …
In Pursuit Of Bigfoot: Confronting Oil And Gas Mythology In Louisiana, J. Michael Veron
In Pursuit Of Bigfoot: Confronting Oil And Gas Mythology In Louisiana, J. Michael Veron
Louisiana Law Review
The article offers information related to Senate Concurrent Resolution No. 142 on Oil and Gas in Louisiana. It informs Louisiana Democratic Senator Richard Gallot Junior has introduced Resolution No. 142, with aim to request the Department of Revenue and the Department of Natural Resources to work collaboratively with the Office of the Legislative Auditor for verifying accuracy of payments received by the state for oil and gas severance taxes and mineral royalties.
Charitable Organization Oversight: Rules V. Standards, Philip T. Hackney
Charitable Organization Oversight: Rules V. Standards, Philip T. Hackney
Journal Articles
Congress has traditionally utilized standards as a means of communicating charitable tax law in the Code. In the past fifteen years, however, Congress has increasingly turned to rules to stop fraud and abuse in the charitable sector. I review the rules versus standards debate to evaluate this trend. Are congressional rules the best method for regulating the charitable sector? While the complex changing nature of charitable purpose would suggest standards are better, the inadequacy of IRS enforcement and the large number of unsophisticated charitable organizations both augur strongly in favor of rules. Congress, however, is not the ideal institution to …
Cracks In The Cost Structure Of Agency Adoption, Andrea B. Carroll
Cracks In The Cost Structure Of Agency Adoption, Andrea B. Carroll
Journal Articles
No abstract provided.