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Articles 1 - 11 of 11

Full-Text Articles in Law

Taxing The Robots, Orly Mazur Apr 2019

Taxing The Robots, Orly Mazur

Pepperdine Law Review

Robots and other artificial intelligence-based technologies are increasingly outperforming humans in jobs previously thought safe from automation. This has led to growing concerns about the future of jobs, wages, economic equality, and government revenues. To address these issues, there have been multiple calls around the world to tax the robots. Although the concerns that have led to the recent robot tax proposals may be valid, this Article cautions against the use of a robot tax. It argues that a tax that singles out robots is the wrong tool to address these critical issues and warns of the unintended consequences of …


Holding U.S. Corporations Accountable: Toward A Convergence Of U.S. International Tax Policy And International Human Rights, Jacqueline Laínez Flanagan Sep 2018

Holding U.S. Corporations Accountable: Toward A Convergence Of U.S. International Tax Policy And International Human Rights, Jacqueline Laínez Flanagan

Pepperdine Law Review

International human rights litigation underscores the inverse relationship between corporate power and corporate accountability, with recent Supreme Court decisions demonstrating increased judicial protections of corporate rights and decreased corporate accountability. This article explores these recent decisions through a tax justice framework and argues that the convergence of international human rights law and U.S. international tax policy affords alternate methods to hold corporations accountable for violations of international law norms. This article specifically proposes higher scrutiny of foreign tax credits and an anti-deferral regime targeting the international activity of U.S. corporations that use subsidiaries to shelter income and decrease taxation while …


Is The Chief Justice A Tax Lawyer?, Stephanie Hoffer, Christopher J. Walker Feb 2016

Is The Chief Justice A Tax Lawyer?, Stephanie Hoffer, Christopher J. Walker

Pepperdine Law Review

In our contribution to this symposium on King v. Burwell, we explore two aspects of the Chief Justice’s opinion where it is hard to ignore the fingerprints of a tax lawyer. First, in the Chief’s approach to statutory interpretation one sees a tax lawyer as interpreter with an approach that tracks tax law’s substance-over-form doctrine. Second, as to King’s sweeping administrative law holding, the Chief crafts a new major questions doctrine that could significantly cut back on federal agency lawmaking authority. Yet he seems to develop this doctrine against the backdrop of tax exceptionalism, and thus this development may have …


Horse Syndication: A Sure Footed Winner In The Investment Sweepstakes, Thomas R. Catanese Feb 2013

Horse Syndication: A Sure Footed Winner In The Investment Sweepstakes, Thomas R. Catanese

Pepperdine Law Review

Recent changes in the scheme of federal taxation coupled with increasing interest in the equine industry has propelled that industry into the forefront of tax sheltered investments. In this article the author takes an in-depth look at the federal securities and tax law aspects of a typical equine syndication as a tax sheltered investment.


The Professional Corporation—Has The Death Knell Been Sounded?, Forest J. Bowman Feb 2013

The Professional Corporation—Has The Death Knell Been Sounded?, Forest J. Bowman

Pepperdine Law Review

The favorable tax reasons for incorporating a professional practice have been substantially reduced by the Tax Equity and Fiscal Responsibility Act. The retirement benefits of the professional corporation have effectively been eliminated by TEFRA. In addition, the new allocation of income powers provided by TEFRA may have eliminated the tax incentive for forming a professional corporation. The professional's decision whether to incorporate his practice will now rest with his desires as to how he wishes to carry out that practice. This article discusses the changes that TEFRA has wrought, and its impact on the professionals' decision to incorporate.


Go Abroad, Young Man, Go Abroad: The Economic Recovery Tax Act Of 1981'S Changes In The Treatment Of Foreign Earned Income, Sheldon J. Fleming Feb 2013

Go Abroad, Young Man, Go Abroad: The Economic Recovery Tax Act Of 1981'S Changes In The Treatment Of Foreign Earned Income, Sheldon J. Fleming

Pepperdine Law Review

The Economic Recovery Tax Act of 1981 made major revisions in the taxation of foreign earned income. The former tax provisions of sections 911 and 913failed in their purpose of equitably compensating individuals for the increased costs of working abroad, and have been replaced with a new section 911. The new law encourages Americans to go abroad by according them the most liberal tax benefits in over fifty years.


California Tax Practitioners Beware: Even The Ninth Circuit's I.R.C. Section 1031 Loophole Has Limits, Laurel A. Tollman Jan 2013

California Tax Practitioners Beware: Even The Ninth Circuit's I.R.C. Section 1031 Loophole Has Limits, Laurel A. Tollman

Pepperdine Law Review

Section 1031 of the Internal Revenue Code provides tax deferred status for like-kind exchanges of investment property. The Deficit Reduction Act of 1984 amends this section to curb the use of the controversial delayed exchange as a tool to suspend tax assessment for an inordinate period of time. California attorneys should beware the fiture structuring of like-kind exchanges;for the amendment revises the lenient procedures for like-kind qualification sanctioned by the permissive Ninth Circuit.


The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison Nov 2012

The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison

Pepperdine Law Review

No abstract provided.


How Long Can This Go On? The Controversy Over The Application Of The Statute Of Limitations To S Corporations And Their Shareholders, J. Marcus Sommers Nov 2012

How Long Can This Go On? The Controversy Over The Application Of The Statute Of Limitations To S Corporations And Their Shareholders, J. Marcus Sommers

Pepperdine Law Review

No abstract provided.


Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash Nov 2012

Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash

Pepperdine Law Review

No abstract provided.


Federalism And Preemption In October Term 1999, Jonathan D. Varat Oct 2012

Federalism And Preemption In October Term 1999, Jonathan D. Varat

Pepperdine Law Review

No abstract provided.