Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (25)
- Taxation-Federal (12)
- Economics (6)
- Social and Behavioral Sciences (6)
- Constitutional Law (5)
-
- Law and Economics (5)
- Law and Society (5)
- Taxation-Transnational (4)
- Banking and Finance Law (3)
- Business (3)
- Business Organizations Law (3)
- International Law (3)
- Law and Politics (3)
- Legal History (3)
- Taxation (3)
- Taxation-State and Local (3)
- Antitrust and Trade Regulation (2)
- Arts and Humanities (2)
- Commercial Law (2)
- Comparative and Foreign Law (2)
- International Trade Law (2)
- Jurisprudence (2)
- Labor and Employment Law (2)
- Legislation (2)
- Organizations Law (2)
- Public Law and Legal Theory (2)
- Bankruptcy Law (1)
- Environmental Law (1)
- Estates and Trusts (1)
- Institution
- Publication
-
- Martin J. McMahon (8)
- John Passant (3)
- George B Hefferan Jr (2)
- Jarrod Tudor (2)
- Lisa Philipps (2)
-
- Mark P. Gergen (2)
- Mirit Eyal-Cohen (2)
- Terri L. Helge (2)
- Alice E. Keane (1)
- Benjamin W. Akins (1)
- David D. Butler (1)
- Eric Rakowski (1)
- Evan M Purcell (1)
- Khagesh Gautam (1)
- Leslie Book (1)
- Lili Sowlati (1)
- Oluwaseun Viyon Ojo (1)
- Robert G. Natelson (1)
- Ronald Brown (1)
- Wei Cui (1)
- William A. Edmundson (1)
- Yan XU (1)
Articles 1 - 30 of 37
Full-Text Articles in Law
The Common Knowledge Of Tax Abuse, Mark P. Gergen
The Common Knowledge Of Tax Abuse, Mark P. Gergen
Mark P. Gergen
No abstract provided.
The Influence Of Tax Law On Securities Innovation In The United States: 1981-1997, Mark P. Gergen, Paula Schmitz
The Influence Of Tax Law On Securities Innovation In The United States: 1981-1997, Mark P. Gergen, Paula Schmitz
Mark P. Gergen
No abstract provided.
Discovery Of Federal Income Tax Returns And The New “Qualified” Privileges, William A. Edmundson
Discovery Of Federal Income Tax Returns And The New “Qualified” Privileges, William A. Edmundson
William A. Edmundson
No abstract provided.
Section 179 Expensing And The Bonus Depreciation Allowance: Their Application, History, Costs, And Benefits., Alice E. Keane
Section 179 Expensing And The Bonus Depreciation Allowance: Their Application, History, Costs, And Benefits., Alice E. Keane
Alice E. Keane
This article examines Section 179 expensing and the bonus depreciation allowance, tax incentives that allow businesses to dramatically accelerate deductions on purchases of most tangible property. Generally, Section 179 expensing benefits smaller businesses, while the bonus depreciation allowance, which is more controversial and costly, is more useful to larger businesses and C corporations. Both of these tax incentives expired at the end of 2014. Congress is currently considering bills that would extend these incentives retroactively to 2015 and beyond. There is conflicting evidence of the benefit to the economy of Section 179 expensing and the bonus depreciation allowance, with certain …
Silent Partners: The Role Of Unpaid Market Labor In Families, Lisa Philipps
Silent Partners: The Role Of Unpaid Market Labor In Families, Lisa Philipps
Lisa Philipps
The term 'unpaid market labor' refers to the direct contributions of unpaid family members to market work that officially belongs to another member of the household. Thus one individual may be construed legally as an owner or entrepreneur, but relatives may help out informally with business operations. Likewise, in corporate or public-service settings, certain employees rely on the unpaid help of an executive spouse or political wife. This paper argues that unpaid market labor is conceptually distinct from both paid work and unpaid domestic labor. Legal cases from Canada are used to illustrate the policy implications of this insight and …
Helping Out In The Family Firm: The Legal Treatment Of Unpaid Market Labor, Lisa Philipps
Helping Out In The Family Firm: The Legal Treatment Of Unpaid Market Labor, Lisa Philipps
Lisa Philipps
This article investigates the work of individuals who help out informally with a family member's job, often without pay. Examples include the relative who works in the back room of the family business, the executive spouse who hosts corporate functions, the political wife who campaigns with her husband, or the child who does chores on the family farm. The term "unpaid market labor" (UML) is used here to describe the ways that family members collaborate directly in paid activities that are legally and socially attributed to others. The practical legal problems that can arise in relation to UML are illustrated …
Destination-Based Cash-Flow Taxation: A Critical Appraisal, Wei Cui
Destination-Based Cash-Flow Taxation: A Critical Appraisal, Wei Cui
Wei Cui
This Article offers the first comprehensive appraisal in both the legal and economic literatures of proposals for adopting destination-based cash flow taxation (DCFT) of multinational corporations. The DCFT was a key recommendation for reforming corporate taxation in the U.K., and has subsequently attracted wide attention as a way to fundamentally reform international taxation in the U.S., Europe and elsewhere. The core intuition of the DCFT is to tax profits earned by mobile capital by reference to immobile factors. I distinguish three versions of the DCFT for implementing this intuition: 1. formulary apportionment of business profits by reference to locations of …
Sales Tax And Cloud Computing In India, Khagesh Gautam
Sales Tax And Cloud Computing In India, Khagesh Gautam
Khagesh Gautam
This Article, the first of its kind, addresses the question of imposition of sales tax on Cloud computing transactions in India. Several industry estimates show that the Cloud computing market is growing in India and is poised to grow further. However, the question of how to tax these transactions remains to be addressed. This Article engages with this question, albeit only in the context of sales tax. The Indian Constitution lays down, in elaborate detail, the taxes that can exclusively be levied by the Union Parliament and those that can exclusively be levied by the State Legislatures. Sales tax on …
Recent Developments In Federal Income Taxation: The Year 2004, Ira B. Shepard, Martin J. Mcmahon Jr.
Recent Developments In Federal Income Taxation: The Year 2004, Ira B. Shepard, Martin J. Mcmahon Jr.
Martin J. McMahon
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2004 - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to …
Recent Developments In Federal Income Taxation: The Year 2005, Martin J. Mcmahon Jr., Ira B. Shepard
Recent Developments In Federal Income Taxation: The Year 2005, Martin J. Mcmahon Jr., Ira B. Shepard
Martin J. McMahon
This recent developments outline discusses, and provides context to understand, the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2005 - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to …
Recent Developments In Federal Income Taxation: The Year 2002, Ira B. Shepard, Martin J. Mcmahon Jr.
Recent Developments In Federal Income Taxation: The Year 2002, Ira B. Shepard, Martin J. Mcmahon Jr.
Martin J. McMahon
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2002 - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to …
Recent Developments In Federal Income Taxation: The Year 2001, Ira B. Shepard, Martin J. Mcmahon Jr.
Recent Developments In Federal Income Taxation: The Year 2001, Ira B. Shepard, Martin J. Mcmahon Jr.
Martin J. McMahon
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2001 - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to …
Recent Developments In Federal Income Taxation: The Year 2009, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
Recent Developments In Federal Income Taxation: The Year 2009, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
Martin J. McMahon
This article discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2008 – and sometimes a little farther back in time if the authors find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are discussed to the extent that …
Recent Developments In Federal Income Taxation: The Year 2003, Ira B. Shepard, Martin J. Mcmahon Jr.
Recent Developments In Federal Income Taxation: The Year 2003, Ira B. Shepard, Martin J. Mcmahon Jr.
Martin J. McMahon
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2003 - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to …
Recent Developments In Federal Income Taxation: The Year 2000, Ira B. Shepard, Martin J. Mcmahon Jr.
Recent Developments In Federal Income Taxation: The Year 2000, Ira B. Shepard, Martin J. Mcmahon Jr.
Martin J. McMahon
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2000 - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to …
Recent Developments In Federal Income Taxation: The Year 2006, Ira B. Shepard, Martin J. Mcmahon Jr.
Recent Developments In Federal Income Taxation: The Year 2006, Ira B. Shepard, Martin J. Mcmahon Jr.
Martin J. McMahon
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2006 - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to …
2000 Survey Of Florida Law: Real Property, Ronald B. Brown, Joseph M. Grohman
2000 Survey Of Florida Law: Real Property, Ronald B. Brown, Joseph M. Grohman
Ronald Brown
No abstract provided.
An Overview Of Taxation Of Non-Resident Company In Nigeria, Oluwaseun Viyon Ojo
An Overview Of Taxation Of Non-Resident Company In Nigeria, Oluwaseun Viyon Ojo
Oluwaseun Viyon Ojo
Non-resident companies, though not incorporated in Nigeria but deriving income from the Nigerian economic environment, is subject to tax within the nigerian tax environment under the specific circumstances set out in the provisions of the Companies Income Tax Act. Thus, this paper deals with the specific circumstances under which the non-resident companies will be subject to taxes in Nigeria.
Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge
Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge
Terri L. Helge
No abstract provided.
Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge
Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge
Terri L. Helge
No abstract provided.
Sharpened Blades: The United States Government’S Aggressive Attempt To Close The “Unpatriotic” Loophole Known As Corporate Inversions, Lili Sowlati
Lili Sowlati
.
Academic Clinics: Benefitting Students, Taxpayers, And The Tax System, Leslie Book
Academic Clinics: Benefitting Students, Taxpayers, And The Tax System, Leslie Book
Leslie Book
This brief article discusses academic tax clinics. The article is part of a project commemorating the 75th anniversary of the American Bar Association Section of Taxation's role in public service. The Tax Section has been a staunch supporter of tax clinics and has nurtured clinicians and clinics since the beginning of tax clinics in the late 1960's and 1970's. In this Article, I will discuss my personal connection to the Tax Section and tax clinics, briefly review the current state of academic tax clinics, and offer some suggestions for the future, including how the Tax Section can continue its leadership …
The Free Movement Of Capital In Europe: Is The European Court Of Justice Living Up To Its Framers' Intent And Setting An Example For The World?, Jarrod Tudor
Jarrod Tudor
The benefits to free movement of international financial flows are numerous but include an efficient asset market and the opportunity for economic growth and development for countries engaged in an agreement allowing for such freedom. The free movement of capital is one of the four pillars of the Treaty on the Function of the European Union (TFEU) along with the free movement of goods, services, and labor. Article 63 of the TFEU prohibits limitations on the free movement of capital while Article 65 of the TFEU allows for some exceptions. Not only does the free movement of capital doctrine suppose …
Discriminatory Internal Taxation In The European Union: The Power Of The European Court Of Justice To Limit The Tax Sovereignty Of Member-States Under Article 110 Of The Tfeu, Jarrod Tudor
Jarrod Tudor
Protectionism can come in a variety of methods including the use of internal taxation policies that discriminate against imports making those imports more expensive on the domestic market and thus favoring domestically-produced goods. Discriminatory taxation policies have been developed by member-states to mask protectionism by distinguishing products based on import status, product similarity, product life cycle, consumption, tax collection practices, transportation charges, and state aid. The Framers of the Treaty on the Functioning of the European Union (TFEU) wrote Article 110 with the objective in mind to prohibit internal taxation policies from discriminating against goods in made in other member-states. …
Cleaning The Muck Of Ages From The Windows Into The Soul Of Income Tax, John Passant
Cleaning The Muck Of Ages From The Windows Into The Soul Of Income Tax, John Passant
John Passant
The aim of this paper is to provide readers with an insight into Marx’s methods as a first step to understanding income tax more generally but with specific reference to Australia’s income tax system. I do this by introducing readers to the ideas about the totality that is capitalism, appearance and form, and the dialectic in Marx’s hands. This will involve looking at income tax as part of the bigger picture of capitalism, and understanding that all things are related and changes in one produce changes in all. Appearances can be deceptive and we need to delve below the surface …
Can Wealth Taxes Be Justified, Eric Rakowski
Some Basic Marxist Concepts To Understand Income Tax, John Passant
Some Basic Marxist Concepts To Understand Income Tax, John Passant
John Passant
The paper introduces readers to some basic Marxist concepts to give the building blocks for an alternative understanding of tax and perhaps even to inspire some to use these concepts and ideas in their future research. It argues that the tax system reflects the phenomena of wealth and income and that there is a deeper reality obscured and ignored by the income tax system as an outcrop of a capitalist system which does the same. This deeper reality is that capital exploits workers and that profit, rent, interest and the like are the money form of the unpaid labour of …
The Minerals Resource Rent Tax: The Australian Labor Party And The Continuity Of Change, John Passant
The Minerals Resource Rent Tax: The Australian Labor Party And The Continuity Of Change, John Passant
John Passant
Purpose - The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia, from Australia's Future Tax System Report (the "Henry Tax Review") through to the proposed Resource Super Profits Tax ("RSPT") and then the Minerals Resource Rent Tax ("MRRT"). The process of change from Henry to the RSPT to the MRRT can best be understood in the context of the Australian Labor Party (ALP) as a capitalist workers' party. The author argues that it is this tension in the ALP, the shift in its internal balance further towards capital and …
What The Constitution Means By “Duties, Imposts, And Excises”—And “Taxes” (Direct Or Otherwise), Robert G. Natelson
What The Constitution Means By “Duties, Imposts, And Excises”—And “Taxes” (Direct Or Otherwise), Robert G. Natelson
Robert G. Natelson
This Article recreates the original definitions of the U.S. Constitution’s terms “tax,” “direct tax,” “duty,” “impost,” “excise,” and “tonnage.” It draws on a greater range of Founding-Era sources than accessed heretofore, including eighteenth-century treatises, tax statutes, and literary source, and it corrects several errors made by courts and previous commentators. It concludes that the distinction between direct and indirect taxes was widely understood during the Founding Era, and that the term “direct tax” was more expansive than commonly realized. The Article identifies the reasons the Constitution required that direct taxes be apportioned among the states by population. It concludes that …
Through The Lens Of Innovation, Mirit Eyal-Cohen
Through The Lens Of Innovation, Mirit Eyal-Cohen
Mirit Eyal-Cohen
The legal system constantly follows the footsteps of innovation and attempts to discourage its migration overseas. Yet, present legal rules that inform and explain entrepreneurial circumstances lack a core understanding of the concept of innovation. By its nature, law imposes order. It provides rules, remedies, and classifications that direct behavior in a consistent manner. Innovation turns on the contrary. It entails making creative judgments about the unknown. It involves adapting to disarray. It thrives on deviations as opposed to traditional causation. This Article argues that these differences matter. It demonstrates that current laws lock entrepreneurs into inefficient legal routes. Using …