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Articles 1 - 6 of 6
Full-Text Articles in Law
Taxation, William L.S. Rowe, Emily J.S. Winbigler
Taxation, William L.S. Rowe, Emily J.S. Winbigler
University of Richmond Law Review
This article reviews significant recent developments in the lawsaffecting Virginia state and local taxation. Each section coverslegislative activity, judicial decisions, and selected opinions fromthe Virginia Department of Taxation (the "Department") and the Virginia Attorney General over the past year.
Racial Credit Steering As A Discriminatory Credit Practice Under The Equal Credit Opportunity Act, Warren L. Dennis, Charles G. Field
Racial Credit Steering As A Discriminatory Credit Practice Under The Equal Credit Opportunity Act, Warren L. Dennis, Charles G. Field
Akron Law Review
This article will explore the possible application of the Equal Credit Opportunity Act with its multiple remedies and enforcement methods to racial credit steering practices as described above.
Should Divorce Be More Taxing?: Structuring Tax Reduction To Reduce Inequality, Stephanie H. Mcmahon
Should Divorce Be More Taxing?: Structuring Tax Reduction To Reduce Inequality, Stephanie H. Mcmahon
Indiana Journal of Law and Social Equality
Current law makes divorce a time for minimizing some couples’ taxes. The group who benefit from the reduction are unlikely to be those in greatest financial need following divorce. Existing divorce-related taxation focuses on shifting the tax burden between spouses, the implicit and explicit elections that enable this shifting, and the classification of who should be entitled to this tax reduction. This article argues that Congress should focus tax reduction on those with minimal resources following divorce to ensure an equitable distribution of the nation’s tax burden. This article proposes an alternative tax regime more consistent with mitigating inequality. Instead …
Buying Time In Spain: The Spanish Law Of Installment Sales, John M. Steadman
Buying Time In Spain: The Spanish Law Of Installment Sales, John M. Steadman
Georgia Journal of International & Comparative Law
No abstract provided.
The Export Trade Note: A New Instrument For International Trade, Eugene A. Ludwig, Michael J. Coursey
The Export Trade Note: A New Instrument For International Trade, Eugene A. Ludwig, Michael J. Coursey
Georgia Journal of International & Comparative Law
No abstract provided.
Transforming Federal And State Retirement Tax Deductions To Refundable Tax Credits, Teresa Ghilarducci, Ismael Cid-Martinez
Transforming Federal And State Retirement Tax Deductions To Refundable Tax Credits, Teresa Ghilarducci, Ismael Cid-Martinez
Marquette Benefits and Social Welfare Law Review
The purpose of this Study is to calculate retirement account tax expenditures by states. States with income taxes that allow tax deferral of retirement account contributions and investment earnings lose nearly $20 billion in revenue. This Study uses a variety of data sources, including state reports from their executive agencies and known estimation techniques to calculate the amount of tax credits that a worker in each state would receive if the deferrals were converted to a refundable tax credit. The average credit under these estimation techniques and calculations would be $172.