Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Taxation (2)
- Asset protection (1)
- Corporations (1)
- Decanting (1)
- Democracy (1)
-
- Eggs (1)
- Feminism (1)
- Gender (1)
- Inversions (1)
- Jurisprudence (1)
- Markets (1)
- Menstrual hygiene products (1)
- Menstruation (1)
- Mergers (1)
- Nonprofit organizations (1)
- Parsonage exemption (1)
- Perez (1)
- Perpetuities (1)
- Religious organizations (1)
- Reproduction (1)
- Sales tax (1)
- Tampons (1)
- Tax (1)
- Tax exempt organizations (1)
- Traveling corporations (1)
- Trusts (1)
- Wealth gap (1)
- Wealth inequality (1)
Articles 1 - 6 of 6
Full-Text Articles in Law
Tax Talk And Reproductive Technology, Bridget J. Crawford
Tax Talk And Reproductive Technology, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
The tax system both reacts to and helps create attitudes about the value of certain behaviors and choices. This Article makes three principal claims—one empirical, one normative, and one interpretative. The Article demonstrates through data that a representative sample of fertility clinics in the United States does not make information about the tax consequences of compensated human egg transfers—commonly called egg “donation”—publicly available. In 2015, in a case of first impression, the United States Tax Court decided in Perez v. Commissioner that a compensated egg transferor must report as income any amount she receives for her eggs. Although the Tax …
Ministerial Magic: Tax-Free Housing And Religious Employers, Bridget J. Crawford, Emily Gold Waldman
Ministerial Magic: Tax-Free Housing And Religious Employers, Bridget J. Crawford, Emily Gold Waldman
Elisabeth Haub School of Law Faculty Publications
Religious organizations enjoy many of the same benefits that other non-profit organizations do. Churches, temples and mosques, for example, generally are exempt from local real estate taxes. Economically speaking, a tax exemption has the same effect as a subsidy; freedom from tax liability means that the organization can devote its financial resources to other activities. But where an exemption afforded to a religious employee is broader than the equivalent exemption available to a secular employee, a significant Establishment Clause concern is raised. The parsonage exemption of Internal Revenue Code Section 107 presents such an issue: ministers are permitted to exclude …
The Futility Of Walls: How Traveling Corporations Threaten State Sovereignty, Darren Rosenblum
The Futility Of Walls: How Traveling Corporations Threaten State Sovereignty, Darren Rosenblum
Elisabeth Haub School of Law Faculty Publications
Inversions--mergers in which one firm merges with another abroad to avoid taxes in its home country--have spread as globalization has reduced many of the transactional costs associated with relocating. As firms acquire the power to choose the laws that govern them, they challenge the sovereignty of nation-states, who find their ability to tax and regulate firms depleted. States and firms compete in a game of cat and mouse to adapt to this new global reality. The subversion of state power by these firms reveals the futility of walls, both literal and regulatory. This Essay describes the phenomenon of these “traveling …
The Critical Tax Project, Feminist Theory, And Rewriting Judicial Opinions, Bridget J. Crawford
The Critical Tax Project, Feminist Theory, And Rewriting Judicial Opinions, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Introduction to Symposium on Feminist Judgments: Rewritten Tax Opinions.
Magical Thinking And Trusts, Bridget J. Crawford
Magical Thinking And Trusts, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
At a time of monumental economic inequality in the United States, wealthy individuals and their tax-motivated behavior have come under significant scrutiny from all corners. In 2019, the Supreme Court issued its first major ruling in over sixty years on the state income taxation of trusts. In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, the Court declined to close what some critics consider to be a major loophole that benefits the trusts that wealthy individuals create for family members. This Article makes two principal claims—one interpretative and the other normative. This Article explains why the …
The Unconstitutional Tampon Tax, Bridget J. Crawford, Emily Gold Waldman
The Unconstitutional Tampon Tax, Bridget J. Crawford, Emily Gold Waldman
Elisabeth Haub School of Law Faculty Publications
Thirty-five states impose a sales tax on menstrual hygiene products, while products like spermicidal condoms and erectile dysfunction medications are tax-free. This sales tax--commonly called the “tampon tax”--represents an expense that girls and women must bear on top of the cost of biologically necessary items that they need in order to attend school, work, and otherwise participate in public life. This article explores the constitutionality of the tampon tax and argues that it is an impermissible form of gender discrimination under the Equal Protection Clause. First, menstrual hygiene products are a unique proxy for female sex, and therefore any disadvantageous …