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Articles 1 - 19 of 19
Full-Text Articles in Law
Decoupling State Income Tax From Federal: Current Taxation Of Unrealized Gain, The New York Proposal, Henry Ordower
Decoupling State Income Tax From Federal: Current Taxation Of Unrealized Gain, The New York Proposal, Henry Ordower
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A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation. If enacted, the proposal generates basis discontinuities across borders but enhances state revenue and may prove attractive to many states. The article reviews how states seek to enhance revenues and considers issues of cross-border taxation and the fundamental right to travel.
New York’S Proposed Mark-To-Market Tax Decouples From Federal Tax, Henry Ordower
New York’S Proposed Mark-To-Market Tax Decouples From Federal Tax, Henry Ordower
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A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation. If enacted, the proposal generates basis discontinuities across borders but enhances state revenue and may prove attractive to many states. The article reviews how states seek to enhance revenues and considers issues of cross-border taxation and the fundamental right to travel.
Exploring The Impact Of Taxation On Immigration, Henry Ordower
Exploring The Impact Of Taxation On Immigration, Henry Ordower
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Rules governing admission of immigrants to stable, developed countries vary widely among countries, yet wealthy immigrants with capital to invest and highly educated immigrants receive favorable admission decisions from immigration authorities more frequently and quickly than do conflict and economic refugees who will become part of a substantially fungible labor force. As preferred immigration destination countries limit the number of immigrants they will admit — the U.S. certainly does —, admissions are likely to follow a hierarchy based on expectations that certain immigrants will contribute significantly to the economy and welfare of the destination country in a manner that distinguishes …
Immigration, Emigration, Fungible Labour And The Retreat From Progressive Taxation, Henry Ordower
Immigration, Emigration, Fungible Labour And The Retreat From Progressive Taxation, Henry Ordower
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With emphasis on the US, this chapter explores the role that taxation plays in the movement of people and capital. The chapter addresses the relationship between taxes and retention of capital, including tax incentives for capital investment, shifting tax burdens from capital to labor as progressive taxation wanes, and rules preventing the escape of capital from its current taxing jurisdiction. Next, the discussion moves on to consider how taxes supplement immigration policy to attract capital currently outside the jurisdiction. The chapter then queries whether taxes play any significant role in attracting or retaining skilled labor before identifying how tax trends …
The Village Of Billionaires: Fair Taxation And Redistribution Amid Relative And Absolute Poverty, Alexis Brassey, Henry Ordower
The Village Of Billionaires: Fair Taxation And Redistribution Amid Relative And Absolute Poverty, Alexis Brassey, Henry Ordower
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Tax justice and principles underpinning the international tax regime are in vogue. The idea that companies and individuals need to pay their "fair share", not just in the domestic sense but also the international sense, is now a mainstream position. This paper explores the problems relating to what might constitute a "fair share" by setting out what is meant when this expression is used. A reasonable assumption is to consider taxation as the means by which the state funds public services and in some jurisdictions, contributes to greater equality within society. Those goals, however, give rise to competing claims. This …
Avoiding Federal And State Constitutional Limitations In Taxation, Henry Ordower
Avoiding Federal And State Constitutional Limitations In Taxation, Henry Ordower
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This article reviews some federal and state constitutional law challenges to tax legislation in the US and considers how taxing and other revenue raising legislation tends to withstand constitutional challenge.
Part I of this article examines instances in which the Supreme Court reviewed state taxing laws for conflict with the Constitution and overruled its earlier decisions in similar cases. One case involving a poll or capitation tax worked its way through the courts as the Constitution was being amended to prevent the states from using a poll tax in the future. Another case from 2018 resolves a longstanding tax collection …
Abandoning Realization And The Transition Tax: Toward A Comprehensive Tax Base, Henry Ordower
Abandoning Realization And The Transition Tax: Toward A Comprehensive Tax Base, Henry Ordower
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The Tax Cuts and Jobs Act of 2017 imposed a tax, the “transition tax,” on as much as 31 years of undistributed, accumulated corporate income. This article focus on that transition tax as it evaluates thefunction and constitutionality of the tax and considers whether the transition tax might serve as a model for addressing the broader problem of deferred income in the United States. The article views the transition taxas joining the expatriation tax and other mark to market inclusion provisions in abandoning any pretext that there is continued vitality in the realization principle as something more compelling than any …
Migrants And Refugees: A Eu Perspective On Upholding Human Rights Through Taxation And Public Finance, Cristina Trenta
Migrants And Refugees: A Eu Perspective On Upholding Human Rights Through Taxation And Public Finance, Cristina Trenta
Saint Louis University Law Journal
No abstract provided.
Human Rights Law And The Taxation Consequences For Renouncing Citizenship, William Thomas Worster
Human Rights Law And The Taxation Consequences For Renouncing Citizenship, William Thomas Worster
Saint Louis University Law Journal
No abstract provided.
Migration And Taxation In The Popular Imagination, Montano Cabezas
Migration And Taxation In The Popular Imagination, Montano Cabezas
Saint Louis University Law Journal
No abstract provided.
The Expatriation Tax, Deferrals, Mark To Market, The Macomber Conundrum And Doubtful Constitutionality, Henry M. Ordower
The Expatriation Tax, Deferrals, Mark To Market, The Macomber Conundrum And Doubtful Constitutionality, Henry M. Ordower
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Taxpayers shift income offshore with lawful devices like operating through a foreign corporation. Taxpayers have enhanced the amount of that income lodged outside the U.S. with transfer pricing strategies. Andtaxpayers have evaded U.S. taxation of their worldwide income by secreting assets and income in tax haven, bank secrecy jurisdictions. Statutes, regulations and litigation seek to limit use of offshore opportunities toavoid the U.S. income tax. Penalties for taxpayers and their foreign hosts have been enacted to prevent thehiding of assets offshore. This article reviews many of those techniques and statutory or regulatory responses in the context of examining the 2008 …
Sweden, Singapore, And The States: A Comparative Analysis Of The Impact Of Taxation On The Welfare Of Working Mothers, Nancy Shurtz
Sweden, Singapore, And The States: A Comparative Analysis Of The Impact Of Taxation On The Welfare Of Working Mothers, Nancy Shurtz
Saint Louis University Law Journal
No abstract provided.
Taxation Of Households: A Comparative Study, Joel S. Newman
Taxation Of Households: A Comparative Study, Joel S. Newman
Saint Louis University Law Journal
No abstract provided.
London Calling: Does The U.K.’S Experience With Individual Taxation Clash With The U.S.’S Expectations?, Stephanie Hunter Mcmahon
London Calling: Does The U.K.’S Experience With Individual Taxation Clash With The U.S.’S Expectations?, Stephanie Hunter Mcmahon
Saint Louis University Law Journal
No abstract provided.
Brain Drain Taxation As Development Policy, Yariv Brauner
Brain Drain Taxation As Development Policy, Yariv Brauner
Saint Louis University Law Journal
No abstract provided.
United States Of America Experience With And Administrative Practice Concerning Mutual Assistance In Tax Affairs, Henry Ordower
United States Of America Experience With And Administrative Practice Concerning Mutual Assistance In Tax Affairs, Henry Ordower
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This report was part of the project for the 2009 meeting of the European Association of Tax Law Professors in Santiago de Compostela, Spain. The general reporter for the project was Professor Dr. Roman Seer, Ruhr Universität, Bochum, Germany. The report identifies and discusses United States cooperation with the member states of the European Union through treaties and other agreements on matters of sharing tax and taxpayer information and assisting in assembling tax information and collecting tax revenue. The United States report responds to questions that the general reporter posed and provides additional information concerning United States tax procedure.
Access Assured: Restoring Progressivity In The Tax And Spending Programs For Higher Education, Kerry A. Ryan
Access Assured: Restoring Progressivity In The Tax And Spending Programs For Higher Education, Kerry A. Ryan
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Presently, the federal government subsidizes the higher education expenses of individual college students through two distribution channels: the tax system and the transfer system. Under each subsystem, there are a multitude of programs available to assist students in meeting their postsecondary educational expenses. The proliferation of so many forms of federal student aid raises issues of intra- and inter-program effectiveness. In their current form, the tax benefits for higher education do not get the right amount to the right people at the right time. The federal college spending programs, on the other hand, get the right amount to the right …
Internet Taxation Without Physical Representation?: States Seek Solution To Stop E-Commerce Sales Tax Shortfall, Eric A. Ess
Internet Taxation Without Physical Representation?: States Seek Solution To Stop E-Commerce Sales Tax Shortfall, Eric A. Ess
Saint Louis University Law Journal
No abstract provided.
The Constitutionality Of Federal Preemption Of State Taxation Of Internet Transactions, Charles P. Gray Jr.
The Constitutionality Of Federal Preemption Of State Taxation Of Internet Transactions, Charles P. Gray Jr.
Saint Louis University Public Law Review
No abstract provided.