Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Caribbean (2)
- Offshore financial centers (2)
- Apportionment (1)
- Business tax credit (1)
- COVID-19 (1)
-
- Colonialism (1)
- Congressional powers (1)
- Corporate charters (1)
- Developing countries (1)
- Development strategy (1)
- Disparate impact (1)
- Families First Coronavirus Response Act (1)
- Global Governors (1)
- Income (1)
- Lower-income workers (1)
- Mandatory Repatriation Tax (1)
- Neocolonialism (1)
- Paid sick leave (1)
- Political sociology (1)
- Sixteenth Amendment (1)
- Social costs (1)
- State capacity (1)
- Tax subsidies (1)
Articles 1 - 4 of 4
Full-Text Articles in Law
Rethinking Eisner V. Macomber, And The Future Of Structural Tax Reform, Alex Zhang
Rethinking Eisner V. Macomber, And The Future Of Structural Tax Reform, Alex Zhang
Faculty Articles
In June 2023, the Supreme Court granted the petition for a writ of certiorari in Moore v. United States, ostensibly a challenge to an obscure provision of the 2017 tax legislation. Moore’s real target is the constitutionality of federal wealth and accrual taxation, which policymakers have proposed to combat record inequality and raise revenue for social-welfare reform. At the center of the doctrinal dispute in Moore is a century-old case, Eisner v. Macomber, on which the Moore petitioners and other commentators have relied to argue that Congress has no power to tax wealth or unrealized gains—e.g., appreciation …
Equality Offshore, Martin W. Sybblis
Equality Offshore, Martin W. Sybblis
Faculty Articles
Global governance architecture, crafted by wealthy nations, has perpetuated the subordination of developing jurisdictions. The Article offers a novel and surprising analysis of governance tools used by wealthy countries and inter-governmental organizations to constrain offshore financial centers (OFCs) by focusing on the tools’ disparate impacts on tax havens whose populations comprise predominantly Black and Brown people. With tax haven issues garnering increasing attention, this Article provides a pathbreaking conceptual framework for examining the international tax, crime, and business discourse on OFCs. It also illuminates how the actions of powerful international actors, such as the Organization for Economic Cooperation and Development …
Regulatory Competition And State Capacity, Martin W. Sybblis
Regulatory Competition And State Capacity, Martin W. Sybblis
Faculty Articles
This Article explores an underlying tension in the regulatory competition literature regarding why some jurisdictions are more attractive to firms than others. It pays special attention to offshore financial centers (OFCs). OFCs court the business of nonresidents, offer business friendly regulatory environments, and provide for minimal, if any, taxation on their customers. On the one extreme, OFCs are theorized as merely products of legislative capture— thereby lacking any meaningful agency of their own. On the other hand, OFCs are conceptualized as well-governed jurisdictions that attract investment because of the high quality of their laws and legal institutions—indicating some ability to …
Pandemics, Paid Sick Leaves, And Tax Institutions, Alex Zhang
Pandemics, Paid Sick Leaves, And Tax Institutions, Alex Zhang
Faculty Articles
The COVID-19 pandemic is currently ravaging the world, and the United States has been largely unsuccessful at containing the coronavirus. One long-standing policy failure stands out as having exacerbated the pandemic in our country: the lack of a national mandate of paid sick leaves, without which workers face financial and workplace-cultural pressures to attend work while sick, thus spreading the virus to their fellow employees and the public at large.
This Article provides the blueprint for a national, subsidized mandate of paid sick leaves and two additional insights about our tax institutions as mechanisms of effectuating broader societal goals. It …