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Articles 1 - 30 of 119
Full-Text Articles in Law
Marking The Path Post-Cotton: The Supreme Court Reaffirms Dual Taxation In Montana V. Crow Tribe Of Indians, Heather G. Pennington
Marking The Path Post-Cotton: The Supreme Court Reaffirms Dual Taxation In Montana V. Crow Tribe Of Indians, Heather G. Pennington
Journal of Natural Resources & Environmental Law
No abstract provided.
Tax Consequences Of Environmental Cleanup Costs: The Uncertainty Continues, Lisa Stephenson
Tax Consequences Of Environmental Cleanup Costs: The Uncertainty Continues, Lisa Stephenson
Journal of Natural Resources & Environmental Law
No abstract provided.
Tax Planning For Foreign Expansion By U.S. Petroleum Companies, Martin Van Brauman
Tax Planning For Foreign Expansion By U.S. Petroleum Companies, Martin Van Brauman
Journal of Natural Resources & Environmental Law
No abstract provided.
Economic Approaches To Nonrenewable Resource Taxation, Keith J. Brewer, Stephen E. Hamilton, Richard A. Westin
Economic Approaches To Nonrenewable Resource Taxation, Keith J. Brewer, Stephen E. Hamilton, Richard A. Westin
Journal of Natural Resources & Environmental Law
No abstract provided.
The Economics Of Pollution Taxes, Howard Gensler
The Economics Of Pollution Taxes, Howard Gensler
Journal of Natural Resources & Environmental Law
No abstract provided.
Federal Tax Considerations In Foreign Oil And Gas Operations By Domestic Oil Companies, Martin M. Van Braumen
Federal Tax Considerations In Foreign Oil And Gas Operations By Domestic Oil Companies, Martin M. Van Braumen
Journal of Natural Resources & Environmental Law
No abstract provided.
Alternative Minimum Tax: The Percentage Depletion Tax Preference For Investments In Natural Resources After Hill V. United States, Wade C. Lawson
Alternative Minimum Tax: The Percentage Depletion Tax Preference For Investments In Natural Resources After Hill V. United States, Wade C. Lawson
Journal of Natural Resources & Environmental Law
No abstract provided.
"Te Pee" As In Taxpayer: Tribal Severance Taxes--Canvassing The Reservation-Do Tribes Have The Power To Impose Severance Taxes On Minerals Extracted On Non-Indian Fee Lands Within The Reservation?, Michael Layne Carrico
"Te Pee" As In Taxpayer: Tribal Severance Taxes--Canvassing The Reservation-Do Tribes Have The Power To Impose Severance Taxes On Minerals Extracted On Non-Indian Fee Lands Within The Reservation?, Michael Layne Carrico
Journal of Natural Resources & Environmental Law
No abstract provided.
Self-Mined Coal Used As Fuel And The Black Lung Coal Tax, Mark F. Sommer
Self-Mined Coal Used As Fuel And The Black Lung Coal Tax, Mark F. Sommer
Journal of Natural Resources & Environmental Law
No abstract provided.
Freede V. Commissioner: Closing A Loophole Caused By Closing A Loophole, Gregory R. Schaaf
Freede V. Commissioner: Closing A Loophole Caused By Closing A Loophole, Gregory R. Schaaf
Journal of Natural Resources & Environmental Law
No abstract provided.
Constitutional Validity Of The Kentucky Unmined Coal Tax: Gillis V. Yount, Robin L. Fields
Constitutional Validity Of The Kentucky Unmined Coal Tax: Gillis V. Yount, Robin L. Fields
Journal of Natural Resources & Environmental Law
No abstract provided.
The Sales Tax Exemption For Machinery For New And Expanded Industry Applied To Coal Mining After Amax Coal Company, Kipley J. Mcnally
The Sales Tax Exemption For Machinery For New And Expanded Industry Applied To Coal Mining After Amax Coal Company, Kipley J. Mcnally
Journal of Natural Resources & Environmental Law
No abstract provided.
Fundamentals Of Federal Income Taxation Of Natural Resources, Martin J. Mcmahon Jr.
Fundamentals Of Federal Income Taxation Of Natural Resources, Martin J. Mcmahon Jr.
Journal of Natural Resources & Environmental Law
No abstract provided.
An Overview Of The Impact Of The Tax Reform Act Of 1986 On The Coal, Oil, And Gas Industries, Paul J. Cox, Theodore T. Myre Jr.
An Overview Of The Impact Of The Tax Reform Act Of 1986 On The Coal, Oil, And Gas Industries, Paul J. Cox, Theodore T. Myre Jr.
Journal of Natural Resources & Environmental Law
No abstract provided.
Taxation Of Expenditures Required By The Surface Mining Control And Reclamation Act Of 1977, Kipley J. Mcnally
Taxation Of Expenditures Required By The Surface Mining Control And Reclamation Act Of 1977, Kipley J. Mcnally
Journal of Natural Resources & Environmental Law
No abstract provided.
The Impact And Desirability Of Taxing Unmined Coal Interests In The Same Manner As Other Real Property, Stephen James Vasek Jr.
The Impact And Desirability Of Taxing Unmined Coal Interests In The Same Manner As Other Real Property, Stephen James Vasek Jr.
Journal of Natural Resources & Environmental Law
No abstract provided.
Taxation Of Unmined Minerals: Is It Inevitable, Or Is It Unconstitutional?, J. E. Clark
Taxation Of Unmined Minerals: Is It Inevitable, Or Is It Unconstitutional?, J. E. Clark
Journal of Natural Resources & Environmental Law
No abstract provided.
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
The Tax Cuts and Jobs Act of 2017 introduced the first-ever excise tax imposed on the investment income of university endowments. While it is a relatively small tax, this new law is a first step towards the exploration of taxing non-profit entities on the vast sums of wealth they hold in their endowments. In this essay I take the new tax as a starting place for investigating the justification for tax exemption for universities and thinking through the consequences of changing our approach, both in the form of the new excise tax and possible alternatives. There remain reasons to be …
Revising The Tax Law: The Tcja And Its Place In The History Of Tax Reform, Jennifer Bird-Pollan
Revising The Tax Law: The Tcja And Its Place In The History Of Tax Reform, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
Tax reform in the United States seems like a nearly unending process.
Despite this nearly constant tweaking of the law, there has not been a major
revision of the tax law in the U.S. since the bipartisan efforts that led to the
1986 tax reform. The law known as the Tax Cuts and Jobs Act (or "TCJA")
of 2017 (which most commentators continue to call it, and which title I will
use here, although the title was not formally enacted as part of the bill, leaving
the bill without an official name) represents the first major piece of tax
legislation …
Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, Adam B. Thimmesch
Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, Adam B. Thimmesch
Kentucky Law Journal
No abstract provided.
The Sovereign Right To Tax: How Bilateral Investment Treaties Threaten Sovereignty, Jennifer Bird-Pollan
The Sovereign Right To Tax: How Bilateral Investment Treaties Threaten Sovereignty, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
Bilateral Investment Treaties, ("BITs"), are both a response to and likely at least partly responsible for the significant increase in international investments in the last fifty years. BITs provide potential private investors government assurances regarding a variety of factors relevant to their investments. Among these assurances, BITs regularly address the tax authority that the host government has with regard to the foreign investor, often protecting that foreign private investor against changes to the host country's tax system. If an investor believes the host country has violated the terms of the BIT, that investor can bring a claim against the country …
Bringing In The Sheaves: Combating Televangelists' Abuse Of The Internal Revenue Code, Cody S. Barnett
Bringing In The Sheaves: Combating Televangelists' Abuse Of The Internal Revenue Code, Cody S. Barnett
Kentucky Law Journal
No abstract provided.
Government As Investor: The Case Of Immediate Expensing, Rebecca N. Morrow
Government As Investor: The Case Of Immediate Expensing, Rebecca N. Morrow
Kentucky Law Journal
For more than sixty years, tax scholars have recognized conditions under which the government ceases to be a mere taxing entity—imposing a rate of tax on a business’s profits—and through the operation of tax law becomes more like an investment partner—contributing its fair share of capital to new investments and proportionately sharing in losses as well as gains. These conditions, which are satisfied by immediate expensing policies, are now common.
The investment partner analogy has been analyzed from the perspective of a taxpayer who, as a result of partnership-like treatment, enjoys returns on investment that are effectively tax-exempt. However, far …
Why Tax Wealth Transfers?: A Philosophical Analysis, Jennifer Bird-Pollan
Why Tax Wealth Transfers?: A Philosophical Analysis, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of wealth transfer taxation in the larger scheme of the U.S. tax system. Wealth and income inequality are at historically high levels, and the responses to these issues are often reduced to a simplistic political dichotomy of “right” versus “left.” The multitude of views of the American people cannot be reduced to such simple generalities without losing important nuances. This Article identifies three general categories of political philosophical viewpoints that are commonly endorsed by both politicians and everyday Americans, and then examines the current …
No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly
No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly
Kentucky Law Journal
No abstract provided.
Sustainable Finance - A Blueprint For Severance Taxes In The Marcellus Shale, Ryan Pulver
Sustainable Finance - A Blueprint For Severance Taxes In The Marcellus Shale, Ryan Pulver
Kentucky Journal of Equine, Agriculture, & Natural Resources Law
No abstract provided.
Valuation In Light Of Uncertainty: How Stock Option Pricing Models Can Inform More Accurate Valuation Discounts For Built-In Gains, Rebecca N. Morrow
Valuation In Light Of Uncertainty: How Stock Option Pricing Models Can Inform More Accurate Valuation Discounts For Built-In Gains, Rebecca N. Morrow
Kentucky Law Journal
No abstract provided.
Solving Charity Failures, Brian L. Frye
Solving Charity Failures, Brian L. Frye
Law Faculty Scholarly Articles
“Crowdfunding” is a way of using the Internet to raise money by asking the public to contribute to a project. In the past, asking a large number of people to contribute small amounts of money to a project was expensive and inefficient for most organizations and individuals. By greatly reducing transaction costs, crowdfunding enables anyone to inexpensively and efficiently seek small contributions to a project. While crowdfunding is a new model of fundraising, it has already transformed funding for the arts. For example, the crowdfunding platform Kickstarter distributed more than forty million dollars to the creators of almost seventy-five hundred …
Staring At The Sun: How Property Tax Incentives And Third Party Ownership Can Stimulate The Residential Solar Energy Market, Dillon Nichols
Staring At The Sun: How Property Tax Incentives And Third Party Ownership Can Stimulate The Residential Solar Energy Market, Dillon Nichols
Kentucky Journal of Equine, Agriculture, & Natural Resources Law
No abstract provided.
The Pay Or Play Penalty Under The Affordable Care Act: Emerging Issues, Kathryn L. Moore
The Pay Or Play Penalty Under The Affordable Care Act: Emerging Issues, Kathryn L. Moore
Law Faculty Scholarly Articles
The Affordable Care Act does not require that employers provide employees with health care coverage. It does, however, impose an excise tax on large employers that fail to offer their employees affordable employer-sponsored health care coverage. The excise tax, commonly referred to as a “pay-or-play penalty,” was scheduled to go into effect beginning in 2014. The United States Treasury Department (“Treasury”), however, has delayed enforcement of the penalty until 2015 for employers with 100 or more full-time employees, and until 2016 for employers with 50 to 99 employees.
Implementation of the pay-or-play penalty has given rise to a host of …