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Articles 1 - 30 of 38
Full-Text Articles in Law
State Workarounds To The Irc's Salt Cap: The Past, The Present, And Building For The Future, Richard Stephenson Mcewan
State Workarounds To The Irc's Salt Cap: The Past, The Present, And Building For The Future, Richard Stephenson Mcewan
Indiana Law Journal
Recently, Congress has debated measures to provide some relief to taxpayers negatively impacted by the Internal Revenue Code’s State and Local Tax (SALT) deductibility limit. Although Congress has not yet budged on whether to adjust this cap, many states have taken it upon themselves to find creative workarounds to provide relief for their constituent taxpayers. In the face of an uncertain future for the current SALT cap, crucial questions exist for these state workarounds and those still to come. This Note carefully lays out the individual income tax issue posed by the SALT cap, before analyzing the core elements of …
Tax Complexity And Technology, David I. Walker
Tax Complexity And Technology, David I. Walker
Indiana Law Journal
The Federal Income Tax Code has become increasingly complex over time with the implication that many taxpayers no longer understand the connection between their life decisions and their taxes. Some commentators have suggested that increasing computational complexity may be attributable in part to the proliferation of tax preparation software that renders such complexity manageable at filing time, but otherwise does nothing to mitigate the “black box” nature of the tax system. While such complexity and opacity undercut explicit incentives embedded in the Code, make planning more difficult, and undermine political accountability for taxes, they may also reduce the inefficient distortion …
Mandatory Tax Penalty Insurance, Michael Abramowicz
Mandatory Tax Penalty Insurance, Michael Abramowicz
Indiana Law Journal
In a mandatory tax penalty insurance regime, taxpayers would be required to find insurers to certify portions of their tax returns. A certifying insurer would be subject to a governmental auditing regime insurers of randomly selected filings would pay an amount equal to the inverse of the selection probability multiplied by the underpayment, or they would receive money from the government in the case of overpayment. The insurers function as private auditors with no incentive to underestimate their customers' tax liability. Such a regime will consume real resources, ultimately paid by taxpayers, and thus should not be imposed universally. But …
A Georgist Perspective Of Petroleum Taxation, Joseph Leeson
A Georgist Perspective Of Petroleum Taxation, Joseph Leeson
Indiana Journal of Global Legal Studies
Over a century ago, the town of Arden, Delaware, was founded on a unique single-tax-community system that radically altered the popular concept of land ownership. This system was premised on concepts developed by a man few know today but who was a major figure in economics during the 1800s, Henry George. George's public finance theory has been described as having received "intermittent attention over the years, with many eminent names in economics making at least a passing comment, but it has seen comparably little action in the policy debate arena and has been largely ignored by the modern era of …
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
Indiana Law Journal
The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …
Taxation-Constitutionality Of Indiana Gross Income Tax Act
Taxation-Constitutionality Of Indiana Gross Income Tax Act
Indiana Law Journal
No abstract provided.
Taxation, Allison Dunham
State Sales & Use Tax On Internet Transactions, Sandi Owen
State Sales & Use Tax On Internet Transactions, Sandi Owen
Federal Communications Law Journal
The explosive growth of electronic commerce raises serious questions about the viability of the current state sales and use tax system. Sales via the Internet and other electronic means are changing both the form and substance of consumer transactions, and such sales often do not satisfy the traditional nexus requirement for state taxation because on-line vendors frequently lack physical presence in the purchaser’s home state. The inability to collect taxes on this growing segment of the retail sales market will impair states’ efforts to raise revenues and cause economically similar transactions to be treated differently. Consequently, Congress must act pursuant …
Where There's A Will, There's A Way: State Sales And Use Taxation Of Electronic Commerce, Megan E. Groves
Where There's A Will, There's A Way: State Sales And Use Taxation Of Electronic Commerce, Megan E. Groves
Indiana Law Journal
No abstract provided.
Brother, Can You Spare A Dime: Tax Increment Financing In Indiana, Catherine Michael
Brother, Can You Spare A Dime: Tax Increment Financing In Indiana, Catherine Michael
Indiana Law Journal
No abstract provided.
Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli
Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli
Indiana Law Journal
No abstract provided.
The Indiana Business Tax Roadblock, Charles F. Bonser
The Indiana Business Tax Roadblock, Charles F. Bonser
Indiana Law Journal
No abstract provided.
State Priority To Sales Tax Proceeds In Bankruptcy
State Priority To Sales Tax Proceeds In Bankruptcy
Indiana Law Journal
No abstract provided.
Uniform Property Taxation In Indiana--The Need For A Constitutional Amendment
Uniform Property Taxation In Indiana--The Need For A Constitutional Amendment
Indiana Law Journal
No abstract provided.
Place Of Assessment And Taxation Of Tangible Personal Property In Indiana
Place Of Assessment And Taxation Of Tangible Personal Property In Indiana
Indiana Law Journal
No abstract provided.
The Indiana Uniform Gifts To Minors Act
The Tangibles-Intangibles Distinction
The Indiana Gross Income Tax, Arthur H. Northrup
The Indiana Gross Income Tax, Arthur H. Northrup
Indiana Law Journal
No abstract provided.
Indiana Gross Income Tax And The Commerce Clause
Indiana Gross Income Tax And The Commerce Clause
Indiana Law Journal
Notes and Comments: Constitutional Law
State Taxation Of Leasehold Interest In Property Owned By Federal Government
State Taxation Of Leasehold Interest In Property Owned By Federal Government
Indiana Law Journal
Notes and Comments: Taxation
Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown
Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown
Indiana Law Journal
No abstract provided.
Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown
Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown
Indiana Law Journal
No abstract provided.
State Property Taxes And The Federal Supreme Court, Robert C. Brown
State Property Taxes And The Federal Supreme Court, Robert C. Brown
Indiana Law Journal
No abstract provided.
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Indiana Law Journal
No abstract provided.
Indiana Gross Income Tax Act-Interstate Commerce
Indiana Gross Income Tax Act-Interstate Commerce
Indiana Law Journal
No abstract provided.
Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown
Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown
Indiana Law Journal
No abstract provided.
Taxation Of State Agencies And Instrumentalities
Taxation Of State Agencies And Instrumentalities
Indiana Law Journal
No abstract provided.
One Result Of The Dollar And One-Half Tax Law, Harry T. Ice, Mayburn F. Landgraf
One Result Of The Dollar And One-Half Tax Law, Harry T. Ice, Mayburn F. Landgraf
Indiana Law Journal
No abstract provided.
Indiana's Intangible Tax Law, Charles Z. Bond
Indiana's Intangible Tax Law, Charles Z. Bond
Indiana Law Journal
No abstract provided.