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Articles 1 - 8 of 8
Full-Text Articles in Law
Subchapter S: Vive La Difference, Roberta F. Mann
Subchapter S: Vive La Difference, Roberta F. Mann
Roberta F Mann
From 1958 to 1996, S corporations were the only business form to combine limited liability with reliable pass-through tax treatment. In 1996, the Treasury and the Internal Revenue Service (IRS) promulgated the “check-the-box” regulations, and LLCs, taxed as partnerships, became the darlings of the tax world. Is Subchapter S obsolete, or does it still serve a rational purpose in the economy? This Article will examine that issue, focusing on the comparison between S corporations and LLCs. The Article begins with a history of Subchapter S and the “check-the-box” regulations. Next, the Article will compare the arguments for and against repealing …
Smart Incentives For The Smart Grid, Roberta F. Mann
Smart Incentives For The Smart Grid, Roberta F. Mann
Roberta F Mann
Clean, renewable energy from the sun and wind—the green revolution is supposed to change the world. Since 2005, the United States has increased government investment in renewable energy generation, both from direct subsidies and indirectly through tax subsidies. Many other countries also provide incentives for producing electricity from renewable sources. But before renewable energy can change the world, it has to get to the customers who use it. Thomas Edison did change the world when he developed the first working electric power system. Unfortunately, the system for transmitting electrical power throughout the United States (the “grid”) has not changed much …
Economists Are From Mercury, Policymakers Are From Saturn, Roberta F. Mann
Economists Are From Mercury, Policymakers Are From Saturn, Roberta F. Mann
Roberta F Mann
Men are from Mars, Women are from Venus is a book about communication between different types of people in a relationship. Lawyers and economists are different types of people who come together in the legislative and policymaking realm. Although legislators come from many backgrounds, law has been the most common profession of both House members and Senators since 1945. Sometimes policymakers rely on economic analysis to make decisions. Sometimes policymakers use economic analysis to support decisions already made. In particular, economic analysis has played a large role in the formation of tax and budgetary policy. Not only do economists and …
Lightning In A Bottle: Using Tax Policy To Solve Renewable Energy's Storage Challenges, Roberta F. Mann
Lightning In A Bottle: Using Tax Policy To Solve Renewable Energy's Storage Challenges, Roberta F. Mann
Roberta F Mann
Government support for renewable energy has increased the generation of electricity from intermittent renewable sources such as wind and solar. The United States delivered almost $14 billion in renewable energy tax incentives in 2011. More renewables in the electricity mix means lower carbon emissions. Intermittent energy sources can reliably provide up to 20 percent of the electricity mix. However, increasing renewable generation above 20 percent requires better weather forecasting, improved coordination, increased grid capacity or more storage capacity. Batteries and electrical energy storage technologies straddle two major energy sectors: transportation and the grid. Unfortunately, compared to other types of technology, …
Like Water For Energy: The Water-Energy Nexus Through The Lens Of Tax Policy, Roberta F. Mann
Like Water For Energy: The Water-Energy Nexus Through The Lens Of Tax Policy, Roberta F. Mann
Roberta F Mann
Water is essential for life. Inadequate potable water supplies lead to poverty, disease, starvation, and civil strife. Climate change is likely to put more pressure on the world’s supply of fresh water. Rising sea levels will introduce salt into some fresh water systems. As high mountain snow cover and glaciers decline, they will store less fresh water. As regions heat up, droughts will become more persistent. Producing energy uses water. How much water is used depends on the source of the energy. Yet in the rush to transition to a renewable energy economy, policy makers have paid little heed to …
Is Sharif's Castle Deductible?: Islam And The Tax Treatment Of Mortgage Debt, Roberta F. Mann
Is Sharif's Castle Deductible?: Islam And The Tax Treatment Of Mortgage Debt, Roberta F. Mann
Roberta F Mann
This article examines the tax treatment of Islamic mortgage alternatives and considers the cultural and constitutional implications of the tax treatment of mortgage debt. Islamic law cannot be separated from the religion of Islam, and one of the primary tenets of Islamic law is the prohibition of riba, which is defined by some Islamic jurists as the payment of interest on any loan. Financing institutions, working with Muslim religious leaders, have developed a number of financing instruments that do not violate the prohibition against riba, thus facilitating home ownership for those Muslims who do not feel comfortable with a traditional …
Moonshine To Motorfuel: Tax Incentives For Fuel Ethanol, Roberta F. Mann, Mona L. Hymel
Moonshine To Motorfuel: Tax Incentives For Fuel Ethanol, Roberta F. Mann, Mona L. Hymel
Roberta F Mann
Abstract: Biofuels have been embraced by supporters from President George W. Bush to the Natural Resources Defense Council. Before 1930, the U.S. Treasury focused on shutting down small alcohol producers. After 1978, U.S. energy policy sought to encourage ethanol production to reduce dependence on foreign oil. Federal and state incentives have been credited with increasing ethanol production from 175 million gallons in 1980 to 3.9 billion gallons in 2005. The Internal Revenue Code contains three income tax credits designed to encourage ethanol use: the alcohol mixture credit, the pure alcohol credit, and the small ethanol producer’s credit. The credits, together …
Another Day Older And Deeper In Debt: How Tax Incentives Encourage Burning Coal And The Consequences For Global Warming, Roberta F. Mann
Another Day Older And Deeper In Debt: How Tax Incentives Encourage Burning Coal And The Consequences For Global Warming, Roberta F. Mann
Roberta F Mann
Coal generates more than half of the electricity in the United States. Civilization has had a love-hate relationship with coal for centuries. Coal usage is both a blessing and a curse. Per unit of energy, coal appears to be the cheapest fuel. But while the nominal price we pay for coal-based energy reflects some of the cost of extracting, processing, transporting, and converting it to energy, it does not reflect the social and environmental costs of coal. Moreover, because coal is subject to tax subsidies, the price does not reflect the entire direct cost of coal. As long as coal …