Law Commons^™

The Power Not To Tax, Kirk J. Stark

American University Law Review

No abstract provided.

Identifying Illegal Subsidies, Ruth Mason

American University Law Review

No abstract provided.

Reform Of Section 355, Bret Wells

American University Law Review

No abstract provided.

Conspicuous Philanthropy: Reconciling Contract And Tax Laws, William A. Drennan

American University Law Review

It sold for $15 million, and the IRS treated it as worthless. Avery Fisher, a titan of industry and a lover of classical music, made a generous contribution to renovate a charity's building, and in exchange the charity agreed to name the building after Fisher in perpetuity. Forty years later, the Fisher family sold the naming rights back to the charity for $15 million in cash. The IRS treats these publicity rights as worthless when charities grant them, and this generates substantial tax benefits for the donor and the donor's family. In contrast, the common law can treat these publicity …

The Illusion Of Fiscal Illusion In Regulatory Takings, Bethany R. Berger

American University Law Review

No abstract provided.

Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein

American University Law Review

No abstract provided.

School Vouchers And Tax Benefits In Federal And State Judicial Constitutional Analysis, Joseph O. Oluwole, Preston C. Green Iii

American University Law Review

No abstract provided.

Beyond Quill And Congress: The Necessity Of Sales Tax Enforcement And The Invention Of A New Approach, Lila Disque, Helen Hecht

American University Law Review

No abstract provided.

Revisiting Miller Brothers, Bellas Hess, And Quill, Richard Pomp

American University Law Review

No abstract provided.

Sales Suppression: The International Dimension, Richard Thompson Ainsworth

American University Law Review

No abstract provided.

U.S. Tax Imperialism In Puerto Rico, Diane Lourdes Dick

American University Law Review

No abstract provided.

Tax Shelter Malpractice Cases And Their Implications For Tax Compliance , Jay A. Soled

American University Law Review

In malpractice lawsuits, taxpayers prevailed in courtrooms, around arbitration tables, and in settlement negotiations against peddlers of abusive tax shelters. This analysis illustrates how the tax shelter malpractice experience embodies many virtues that yield tax compliance. From these virtues emerge several important lessons on how to curb aggressive tax planning. Evident from these virtues and lessons is that malpractice litigation is a powerful tool in the sphere of tax compliance, and, where possible, reforms should be instituted to further promote its use.

Acquiring Innovation, Xuan-Thao Nguyen, Jeffrey A. Maine

American University Law Review

In recent years, the innovation market has witnessed a new business model involving companies that are mere patent holding shells and not operating entities. They have no customers or products to offer, but they do have an aggressive tactic of using patent portfolios to threaten other operating companies with potential infringement litigation. The strategy is executed with the end goal of extracting handsome settlements. Acquisitions of patents for offensive use have become a major concern to operating companies because such acquisitions pose the threats of patent injunction, interrupting the business and crippling further innovation. While many operating companies today know …

In Memory Of Professor Janet R. Spragens, Nancy J. Altman

American University Law Review

A eulogy for Professor Janet R. Spragens given by her sister, Nancy Altman. “Janet died much too young, before she had time to express all the laughter, love, happiness, and contribution to public service she had within her. Rather than dwell on what might have been, though, I choose to celebrate her life—her wonderful, vibrant, and unique qualities and the gifts she bestowed not only on her friends and family but on countless others who never knew her.”

Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz

American University Law Review

Professor Nancy Abramowitz discusses the effect of Professor Janet Spragens’ life’s work and her commitment to legal tax clinics and how her model is proliferated in law schools around the country.

Thinking About Conflicting Gravitational Pulls - Litcs: The Academy And The Irs, Nancy S. Abramowitz

American University Law Review

Professor Nancy Abramowitz examines the tensions between the work of the tax clinics in providing tax services to low-income populations and the underlying educational goals.

Constitutional Review And Tax Law: An Analytical Framework , Yoseph Edrey

American University Law Review

This Article offers a more comprehensive and substantial approach to constitutional review of the general power to tax and the way tax laws should comply with constitutional rights and principles. The power of Congress to levy taxes is not confined to income taxes; it is broader and much more general. Article I, Section 8 of the Constitution describes the general power of Congress in terms of tax laws as follows: “The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United …

Welfare By Any Other Name: Tax Transfers And The Eitc, Dennis Ventry

American University Law Review

Tax credits, particularly refundable tax credits, are viewed increasingly as a social policymaking magic bullet. Indeed, the tax instrument can be a particularly effective and efficient mechanism for delivering social welfare benefits. However, deploying uniform refundable credits or universal tax subsidies will not solve all anti-poverty woes. In particular, over-reliance on the tax instrument blinds policymakers to a more fundamental conundrum that has plagued government transfers for over thirty years: What exactly is the government trying to accomplish by delivering social welfare benefits through the tax system? The Article explores this systemic question, and poses two further questions. First, what …

Freakonomics And The Tax Gap: An Applied Perspective , Leslie Book

American University Law Review

Over the past thirty years, a significant amount of research from a variety of social science disciplines has considered tax compliance. Economists, psychologists, and sociologists have contributed to the discussion, offering research and, at times, conflicting explanations regarding whether a person is likely to comply with his obligation to file an accurate tax return. The unifying theme among this research is a search for explanatory reasons which are the factors that lead to non-compliance. In broad terms, the economic models of tax compliance assume rational behavior, and that people will coldly consider compliance from the perspective as to whether the …

No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education , Andrew D. Pike

American University Law Review

This Article will examine whether the tax provisions constitute a sensible portion of the federal financial aid expenditure programs. Part I of this Article discusses the principal tax provisions that provide subsidies for higher education and analyzes provisions constitute a sensible component of the federal financial aid expenditure programs. Part I of this Article discusses the principal tax provisions that provide subsidies for higher education and analyzes the allocation of benefits that arise from these provisions. Part II evaluates these provisions from a tax policy perspective. Part III contains conclusions and policy recommendations.

Separate But Taxed: A Rejection Of The Steamlined Sales Tax Project Through A Commerce Clause And Federalist Analysis, Gregory R. Evans

American University Law Review

Sales and use taxes, which are levied by forty-five states, have long been an important source of revenue for state and local governments. The rigid structure of these long-standing taxes, however, has been strained by the rapid evolution of the online economy. As a result, the Multistate Tax Commission (“MTC”) devised a plan, the Streamlined State Sales Tax Project (“STP”), to recapture some of the revenue that state and local governments might otherwise lose as consumer purchases migrate from local retailers to online sellers. This plan, approved reciprocally by the states, but not by Congress, was designed by state legislators …

Enabling Work For People With Disabilities: A Post-Integrationist Revision Of Underutilized Tax Incentives, Francine J. Lipman

American University Law Review

Federal employment strategies for people with disabilities do not seem to be working. Scholars argue that the Americans with Disabilities Act and similar legislation that exemplify the disability theory of integrationism with the goal of integrating people with disabilities into mainstream employment cannot succeed. Society cannot eradicate barriers to employment for people with disabilities simply by the integrationist modest approach of reasonable accommodation. A post-integrationist approach may be required to provide legitimate equal employment opportunities for people with disabilities.

In December 2002, the General Accounting Office released its report on its study of three federal business tax incentives to encourage …

Waiting To Exhale?: Global Warming And Tax Policy, Roberta Mann

American University Law Review

This article explores the links between energy policy, tax policy and global warming. This article focuses on tax policy, because the emerging consensus among legal scholars favors economic incentives rather than command-and-control regulations for reaching environmental goals, and the Federal income tax has proved an effective delivery system for economic incentives.

After briefly discussing of the science of global warming and the provisions of the Kyoto Protocol on Climate Change, the article reviews the impact of both existing tax law and current proposals for energy legislation on global warming, as well as potential international law consequences of failure to act …

Out Of The Black Hole: Reclaiming The Crown Of King Coal, Wendy B. Davis

American University Law Review

No abstract provided.

What Do Women Want: Feminism And The Progressive Income Tax , Marjorie E. Kornhauser

American University Law Review

No abstract provided.

Tax Cases Of The Federal Circuit In 1994 A Review Of Recent Decisions Of The United States Court Of Appeals For The Federal Court , Janet Spragens

American University Law Review

No abstract provided.

Transfer Pricing, Section 482, And International Tax Conflict: Getting Harmonized Income Allocation Measures From Multinational Cacophony, Robert G. Clark

American University Law Review

No abstract provided.