Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (16)
- Taxation-Federal (5)
- Accounting Law (4)
- Privacy Law (3)
- Taxation-Transnational (3)
-
- Business Organizations Law (2)
- Constitutional Law (2)
- Intellectual Property Law (2)
- Legal Education (2)
- Legal Profession (2)
- Accounting (1)
- Business (1)
- First Amendment (1)
- Health Law and Policy (1)
- International Law (1)
- Land Use Law (1)
- Law and Economics (1)
- Law and Gender (1)
- Legislation (1)
- Litigation (1)
- Nonprofit Organizations Law (1)
- Property Law and Real Estate (1)
- Science and Technology Law (1)
- Second Amendment (1)
- Social Welfare Law (1)
- Taxation-Federal Estate and Gift (1)
- Taxation-State and Local (1)
- Torts (1)
- Institution
-
- American University Washington College of Law (2)
- Maurer School of Law: Indiana University (2)
- Roger Williams University (2)
- Schulich School of Law, Dalhousie University (2)
- University of South Carolina (2)
-
- Columbia Law School (1)
- Loyola University Chicago, School of Law (1)
- Notre Dame Law School (1)
- Pace University (1)
- The Peter A. Allard School of Law (1)
- University of Baltimore Law (1)
- University of Georgia School of Law (1)
- University of Maine School of Law (1)
- University of Pennsylvania Carey Law School (1)
- University of Richmond (1)
- Publication
-
- Faculty Publications (3)
- All Faculty Scholarship (2)
- Articles by Maurer Faculty (2)
- Articles in Law Reviews & Other Academic Journals (2)
- Articles, Book Chapters, & Popular Press (2)
-
- All Faculty Publications (1)
- Elisabeth Haub School of Law Faculty Publications (1)
- Faculty Publications & Other Works (1)
- Faculty Scholarship (1)
- Journal Articles (1)
- Law Faculty Publications (1)
- Life of the Law School (1993- ) (1)
- Scholarly Works (1)
- School of Law Conferences, Lectures & Events (1)
Articles 1 - 20 of 20
Full-Text Articles in Law
The Digital Services Tax As A Tax On Location-Specific Rent, Wei Cui, Nigar Hashimzade
The Digital Services Tax As A Tax On Location-Specific Rent, Wei Cui, Nigar Hashimzade
All Faculty Publications
In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platforms from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of the DST as a tax on location-specific rent (LSR). That is, just as many countries already levy royalties on rent from extracting natural resources, one can think of the DST as levied on rent earned by digital platforms from particular locations. We provide stylized illustrations of how platform rent can be assigned to specific locations, even …
Reclaiming Place-Based Development Incentive, Ezra Rosser
Reclaiming Place-Based Development Incentive, Ezra Rosser
Articles in Law Reviews & Other Academic Journals
Professor Michelle Layser's forthcoming article is an attack on the current form of place-based tax incentive programs. Layser argues that while rhetorically such programs are said to help the poor, by design they support gentrification in ways that harm the poor. The article ends with a call to reform place-based incentive programs so that the poor in selected areas actually benefit.
Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden
Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden
Life of the Law School (1993- )
No abstract provided.
The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School Of Law, Michael M. Bowden
The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School Of Law, Michael M. Bowden
School of Law Conferences, Lectures & Events
No abstract provided.
The Right Of Publicity's Intellectual Property Turn, Jennifer E. Rothman
The Right Of Publicity's Intellectual Property Turn, Jennifer E. Rothman
All Faculty Scholarship
The Article is adapted from a keynote lecture about my book, THE RIGHT OF PUBLICITY: PRIVACY REIMAGINED FOR A PUBLIC WORLD (Harvard Univ. Press 2018), delivered at Columbia Law School for its symposium, “Owning Personality: The Expanding Right of Publicity.” The book challenges the conventional historical and theoretical understanding of the right of publicity. By uncovering the history of the right of publicity’s development, the book reveals solutions to current clashes with free speech, individual liberty, and copyright law, as well as some opportunities for better protecting privacy in the digital age.
The lecture (as adapted for this Article) explores …
Attacking Innovation, Jeffrey A. Maine
Attacking Innovation, Jeffrey A. Maine
Faculty Publications
Economists generally agree that innovation is important to economic growth and that government support for innovation is necessary. Historically, the U.S. government has supported innovation in a variety of ways: (1) a strong legal system for patents; (2) direct support through research performed by government agencies, grants, loans, and loan guarantees; and (3) indirect support through various tax incentives for private firms. In recent years, however, we have seen a weakening of the U.S. patent system, a decline in direct funding of research, and a weakening of tax policy tools used to encourage new innovation. These disruptive changes threaten the …
Navigating 21st Century Tax Jurisdiction, Hayes R. Holderness
Navigating 21st Century Tax Jurisdiction, Hayes R. Holderness
Law Faculty Publications
Hailed as a massive victory for the states, the Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc. brought dated state tax jurisdiction standards into the twenty-first century, freeing the states to tax internet vendors. However, the decision left the larger state tax jurisdiction doctrine undertheorized and at a crossroads: should the doctrine concern itself only with notice and fairness issues akin to those found in the due process personal jurisdiction realm, or should it also concern itself with protecting interstate commerce from undue state tax burdens?
This Article argues for the latter path by developing a robust theory …
Tax Treatment Of Legal Fees Under 2017 Tax Cuts And Jobs Act, Fred B. Brown
Tax Treatment Of Legal Fees Under 2017 Tax Cuts And Jobs Act, Fred B. Brown
All Faculty Scholarship
This article describes the deductibility of legal fees for federal income tax purposes after the 2017 Tax Cuts and Jobs Act, and provides a recommendation for reforming the current rules.
Paying For Gun Violence, Samuel D. Brunson
Paying For Gun Violence, Samuel D. Brunson
Faculty Publications & Other Works
Gun violence is an outsized problem in the United States. Between a culture that allows for relatively unconstrained firearm ownership and a constitutional provision that ensures that ownership will continue to be relatively unchecked, it has proven virtually impossible for politicians to address the problem of gun violence. And yet, gun violence costs the United States tens of billions of dollars or more annually. These tens of billions of dollars are negative externalities — costs that gun owners do not bear themselves, and thus that are imposed on the victims of violence and on taxpayers generally.
What can we do …
Eitc For All: A Universal Basic Income Compromise Proposal, Benjamin Leff
Eitc For All: A Universal Basic Income Compromise Proposal, Benjamin Leff
Articles in Law Reviews & Other Academic Journals
Universal Basic Income ("UBI") is a concept that has recently begun to enter the popular political consciousness in the United States. It is defined as "a regular cash income paid to all, on an individual basis, without means test or work requirement." It is invoked for a wide variety of political and social purposes, but is almost always presented as radically different from existing governmental welfare and transfer systems. Once a UBI is disaggregated into discrete policy components, it is possible to imagine to what degree existing programs share the benefits (and detriments) of a UBI to a greater or …
The Critical Tax Project, Feminist Theory, And Rewriting Judicial Opinions, Bridget J. Crawford
The Critical Tax Project, Feminist Theory, And Rewriting Judicial Opinions, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Introduction to Symposium on Feminist Judgments: Rewritten Tax Opinions.
The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Gamage, David Kamin
The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Gamage, David Kamin
Articles by Maurer Faculty
The 2017 tax legislation brought sweeping changes to the rules for taxing individuals and business, the deductibility of state and local taxes, and the international tax regime. The complex legislation was drafted and passed through a rushed and secretive process intended to limit public comment on one of the most consequential pieces of domestic policy enacted in recent history. This Article is an effort to supply the analysis and deliberation that should have accompanied the bill’s consideration and passage and describes key problem areas in the new legislation. Many of the new changes fundamentally undermine the integrity of the tax …
On Yang's Proposed Federal Tax On Subnational Tax Incentives, David Gamage, Darien Shanske
On Yang's Proposed Federal Tax On Subnational Tax Incentives, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay analyzes presidential candidate Andrew Yang’s proposal to tax subnational tax incentives for companies at a rate of 100 percent.
The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Histoshi Mayer
The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Histoshi Mayer
Journal Articles
For the optimist, government use of “Big Data” involves the careful collection of information from numerous sources. The government then engages in expert analysis of those data to reveal previously undiscovered patterns. Discovering patterns revolutionizes the regulation of criminal behavior, education, health care, and many other areas. For the pessimist, government use of Big Data involves the haphazard seizure of information to generate massive databases. Those databases render privacy an illusion and result in arbitrary and discriminatory computer-generated decisions. The reality is, of course, more complicated. On one hand, government use of Big Data may lead to greater efficiency, effectiveness, …
Equitable Health Savings Accounts, Samuel Estreicher, Clinton G. Wallace
Equitable Health Savings Accounts, Samuel Estreicher, Clinton G. Wallace
Faculty Publications
This Article offers the first comprehensive legal-policy critique of existing Health Savings Accounts (HSAs), arguing that the current approach is redistributively regressive, thus exacerbating inequality, and also fails to accomplish stated healthcare goals. We propose an alternative—Equitable Health Savings Accounts—which uses cash grants as a tool to address both of these problems. Equitable HSAs are a market-based social program that calibrates size and delivery of a government subsidy to help the least well off and to facilitate participation in healthcare markets. Equitable HSAs can serve as a model for using cash grants to bridge the gap between Republican social policy …
Freezing The Future: Elective Egg Freezing And The Limits Of The Medical Expense Deduction, Tessa R. Davis
Freezing The Future: Elective Egg Freezing And The Limits Of The Medical Expense Deduction, Tessa R. Davis
Faculty Publications
Section 213 of the Internal Revenue Code (the Code) allows a deduction for unreimbursed expenses for medical care. To qualify as medical care, an individual’s outlay must meet the statutory definition of “medical care” set forth in §213. Specifically, an outlay must be for care that is either for “the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.” Many costs raise few interpretive challenges. When an individual receives chemotherapy, for example, the costs tied to that care clearly satisfy the disease prong of §213. But as medicine …
Current Tax Reading, Robin Boadway, Kim Brooks, Jinyan Li, Alan Macnaughton
Current Tax Reading, Robin Boadway, Kim Brooks, Jinyan Li, Alan Macnaughton
Articles, Book Chapters, & Popular Press
The Canadian Tax Journal publishes research in, and informed comment on, taxation and public finance, with particular relevance to Canada. To this end, the journal invites interested parties to submit manuscripts for possible publication as peer-reviewed articles, and it especially welcomes work that contributes to the analysis, design, and implementation of tax policies.
Current Tax Reading, Robin Boadway, Kim Brooks, Jinyan Li, Alan Macnaughton
Current Tax Reading, Robin Boadway, Kim Brooks, Jinyan Li, Alan Macnaughton
Articles, Book Chapters, & Popular Press
The Canadian Tax Journal publishes research in, and informed comment on, taxation and public finance, with particular relevance to Canada. To this end, the journal invites interested parties to submit manuscripts for possible publication as peer-reviewed articles, and it especially welcomes work that contributes to the analysis, design, and implementation of tax policies.
Symposium: The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Daniel Rolfes, Daniel Rosenbloom, Stephen Shay, Steven Dean
Symposium: The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Daniel Rolfes, Daniel Rosenbloom, Stephen Shay, Steven Dean
Faculty Scholarship
The symposium was held at Fordham University School of Law on October 26, 2018. It has been edited to remove minor cadences of speech that appear awkward in writing and to provide sources and references to other explanatory materials in respect to certain statements made by the speakers.
The Oecd Unified Approach: Nexus, Scope, And Coexisting With Dsts, Assaf Harpaz
The Oecd Unified Approach: Nexus, Scope, And Coexisting With Dsts, Assaf Harpaz
Scholarly Works
This article comments on the OECD Secretariat Proposal for a “Unified Approach” under Pillar One, released October 9, 2019. The article focuses on the proposal’s scope, nexus, administration and compliance, proposed “Amount C” and compatibility with unilateral digital service taxes. The article suggests a nexus that does not consider size-limiting worldwide revenue thresholds and offers an alternative de minimis country-specific sale-based proposal. Comments on the OECD proposal were submitted by the author as part of the OECD’s public consultation process in November 2019.