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Articles 1 - 6 of 6
Full-Text Articles in Law
The Dual Subsidy Theory Of Charitable Deductions, Ilan Benshalom
The Dual Subsidy Theory Of Charitable Deductions, Ilan Benshalom
Indiana Law Journal
Americans contribute billions of dollars to charities on an annual basis. Charitable contributions not only represent American generosity, they also represent a form of giving that provides donors with tax relief The current literature on charitable contributions suggests that this relief plays an important role not only in decentralizing the provision of public goods, but also in helping the nonprofit sector provide public goods more efficiently than government spending. Even if these claims were indisputable, they are insufficient to justify the current scheme's antidemocratic function. This Article argues that, at their core, tax-subsidized contributions are part of a nondemocratic mechanism …
Recasting Carried Interest: An Examination Of Recent Tax Reform Proposals, Marguerite Racher Snyder
Recasting Carried Interest: An Examination Of Recent Tax Reform Proposals, Marguerite Racher Snyder
Indiana Law Journal
No abstract provided.
Shooting Blanks: The War On Tax Havens, Timothy V. Addison
Shooting Blanks: The War On Tax Havens, Timothy V. Addison
Indiana Journal of Global Legal Studies
The United States Treasury conservatively estimates that tax havens cost the United States over $100 billion annually in lost tax revenue. In response to this epidemic, the United States and the Organization for Economic Cooperation and Development entered into Tax Information Exchange Agreements with states considered to be tax havens. These agreements received widespread recognition as a means of remedying this growing problem. These agreements, however, are largely symbolic and provide very few additional weapons to combat tax evasion enabled by tax havens. As evidence of this, the estimated annual loss of tax revenue due to tax havens has increased …
Putting The Community Back In Community Benefit: Proposed State Tax Exemption Standard For Nonprofit Hospitals, Michele R. Goodman
Putting The Community Back In Community Benefit: Proposed State Tax Exemption Standard For Nonprofit Hospitals, Michele R. Goodman
Indiana Law Journal
No abstract provided.
Does The Constitutional Norm Of Separation Of Church And State Justify The Denial Of Tax Exemption To Churches That Engage In Partisan Political Speech, Johnny Rex Buckles
Does The Constitutional Norm Of Separation Of Church And State Justify The Denial Of Tax Exemption To Churches That Engage In Partisan Political Speech, Johnny Rex Buckles
Indiana Law Journal
No abstract provided.
The Intellectual Foundations Of The Modern American Fiscal State, Ajay K. Mehrotra
The Intellectual Foundations Of The Modern American Fiscal State, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.