Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (28)
- Taxation-Federal (15)
- Taxation-State and Local (6)
- Accounting Law (4)
- Business Organizations Law (4)
-
- Taxation-Transnational (4)
- Energy and Utilities Law (3)
- Law and Society (3)
- Legislation (3)
- Property Law and Real Estate (3)
- State and Local Government Law (3)
- Administrative Law (2)
- Banking and Finance Law (2)
- Commercial Law (2)
- Constitutional Law (2)
- Contracts (2)
- Environmental Law (2)
- Human Rights Law (2)
- International Law (2)
- Law and Economics (2)
- Law and Politics (2)
- Nonprofit Organizations Law (2)
- Social Welfare Law (2)
- Asian Studies (1)
- Bankruptcy Law (1)
- Civil Law (1)
- Civil Procedure (1)
- Communications Law (1)
- Comparative and Foreign Law (1)
- Institution
-
- Selected Works (10)
- Georgia State University College of Law (3)
- Singapore Management University (3)
- Notre Dame Law School (2)
- Pepperdine University (2)
-
- Chicago-Kent College of Law (1)
- Columbia Law School (1)
- Fordham Law School (1)
- Loyola Marymount University and Loyola Law School (1)
- Ministry of Higher and Secondary Specialized Education of the Republic of Uzbekistan (1)
- Northwestern Pritzker School of Law (1)
- Roger Williams University (1)
- Schulich School of Law, Dalhousie University (1)
- Seattle University School of Law (1)
- The Peter A. Allard School of Law (1)
- Touro University Jacob D. Fuchsberg Law Center (1)
- University of Baltimore Law (1)
- University of Cincinnati College of Law (1)
- University of Florida Levin College of Law (1)
- University of Massachusetts School of Law (1)
- University of Richmond (1)
- University of South Carolina (1)
- Vanderbilt University Law School (1)
- Washington and Lee University School of Law (1)
- Yeshiva University, Cardozo School of Law (1)
- Publication
-
- Robert Probasco (4)
- Felix Mormann (3)
- Georgia State University Law Review (3)
- Research Collection Yong Pung How School Of Law (3)
- W. Edward "Ted" Afield (2)
-
- All Faculty Publications (1)
- All Faculty Scholarship (1)
- Amicus Briefs (1)
- Articles, Book Chapters, & Popular Press (1)
- Books (1)
- Chicago-Kent Law Review (1)
- Faculty Articles and Other Publications (1)
- Faculty Publications (1)
- Faculty Scholarship (1)
- Fordham Journal of Corporate & Financial Law (1)
- Journal Articles (1)
- Life of the Law School (1993- ) (1)
- Lloyd Hitoshi Mayer (1)
- Loyola of Los Angeles Law Review (1)
- Northwestern Journal of Law & Social Policy (1)
- Pepperdine Law Review (1)
- Review of law sciences (1)
- Seattle University Law Review (1)
- The Journal of Business, Entrepreneurship & the Law (1)
- Touro Law Review (1)
- UF Law Faculty Publications (1)
- University of Massachusetts Law Review (1)
- University of Richmond Law Review (1)
- Vanderbilt Law Review (1)
- Washington and Lee Law Review (1)
- Publication Type
Articles 1 - 30 of 40
Full-Text Articles in Law
Consumption Tax, Double Taxation And The Taxes And Levies (Approved List For Collection) Act (Amendment) Order 2015: The Lingering Labyrinth, Okanga Ogbu Okanga
Consumption Tax, Double Taxation And The Taxes And Levies (Approved List For Collection) Act (Amendment) Order 2015: The Lingering Labyrinth, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
Nigeria has a long history of legal conflict on fiscal federalism. One dimension borders on who has the power to tax the consumption of goods and services. Although the Nigerian Constitution prescribes how taxing powers are to be exercised between the federal government and the federating units, controversy remains as to the extent of taxing powers exercisable by each tier of government. This is because, apart from the Constitution, a peculiar military-era statute, the “Taxes and Levies Act” prescribes what taxes each tier of government can collect and appears to circumscribe their constitutional taxing powers. The federal government and the …
Demystifying Irs Transcripts, Robert D. Probasco, Nikki Mccain, Ann Garza
Demystifying Irs Transcripts, Robert D. Probasco, Nikki Mccain, Ann Garza
Robert Probasco
No abstract provided.
Stamp Duty Relief And Anti-Avoidance Provisions, Vincent Ooi
Stamp Duty Relief And Anti-Avoidance Provisions, Vincent Ooi
Research Collection Yong Pung How School Of Law
Reliefs from stamp dutyIn certain circumstances, stamp duty reliefs may be applicable to instruments that would otherwise be dutia-ble, provided that the reliefs are claimed within specified statutory time limits. Such reliefs are distinct from stamp duty remissions, which may be granted by the Minister through the exercise of his powers under Sec-tion 74 of the Stamp Duties Act (Cap 312, 2006 Ed.). Under Section 74 of the Stamp Duties Act, the Minister has the discretion to prospectively or retrospectively reduce or remit duties subject to such conditions as he may impose. This power may be exercised on a general …
Gst Contract Review, Vincent Ooi
Gst Contract Review, Vincent Ooi
Research Collection Yong Pung How School Of Law
GST contract review—overviewTax lawyers are often asked to review a commercial contracts from a Goods Services Tax (“GST”) perspec-tive. This note focuses on contracts for the supply of services or goods, and not a contract for the sale and purchase of a business.Understanding the GST consequences of the contractThe contract that you are asked to review will usually contain a GST clause, but it is insufficient to look only at that clause. As further explained in Practice Note: How to review a commercial contract for GST purposes, you should also review the whole contract so that you can establish:• What …
Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa
Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa
Georgia State University Law Review
The Act amends Georgia’s sales tax statute to shift the burden for the collection of sales taxes on online sales from the purchaser to the retailer.
Shining A Light On Tax Avoidance, Hern Kuan Liu, Vincent Ooi
Shining A Light On Tax Avoidance, Hern Kuan Liu, Vincent Ooi
Research Collection Yong Pung How School Of Law
Tax avoidance is a technical legal term which has a precise meaning in law. This can be compared to the more general term of "tax dodging", which has no such technical legal meaning. In light of this, we think it might be useful to explain the concept of tax avoidance.
Law School News: Does Indictment Mean Correia Will Likely Be Forced To Resign? Law School Dean Says 'Wait A Week' 10/17/2018, Michael Holtzman, Roger Williams University School Of Law
Law School News: Does Indictment Mean Correia Will Likely Be Forced To Resign? Law School Dean Says 'Wait A Week' 10/17/2018, Michael Holtzman, Roger Williams University School Of Law
Life of the Law School (1993- )
No abstract provided.
Holding U.S. Corporations Accountable: Toward A Convergence Of U.S. International Tax Policy And International Human Rights, Jacqueline Laínez Flanagan
Holding U.S. Corporations Accountable: Toward A Convergence Of U.S. International Tax Policy And International Human Rights, Jacqueline Laínez Flanagan
Pepperdine Law Review
International human rights litigation underscores the inverse relationship between corporate power and corporate accountability, with recent Supreme Court decisions demonstrating increased judicial protections of corporate rights and decreased corporate accountability. This article explores these recent decisions through a tax justice framework and argues that the convergence of international human rights law and U.S. international tax policy affords alternate methods to hold corporations accountable for violations of international law norms. This article specifically proposes higher scrutiny of foreign tax credits and an anti-deferral regime targeting the international activity of U.S. corporations that use subsidiaries to shelter income and decrease taxation while …
Groves V. United States (Seventh Circuit Court Of Appeals Brief), T. Keith Fogg
Groves V. United States (Seventh Circuit Court Of Appeals Brief), T. Keith Fogg
W. Edward "Ted" Afield
No abstract provided.
Behind The Curtain - What Happens After You File A Federal Tax Return, Robert D. Probasco
Behind The Curtain - What Happens After You File A Federal Tax Return, Robert D. Probasco
Robert Probasco
No abstract provided.
De Novo: Reviewing Tax Court Redressability Incongruities In Innocent Spouse Relief Sections 66© And 6015(F), Jason Harn
De Novo: Reviewing Tax Court Redressability Incongruities In Innocent Spouse Relief Sections 66© And 6015(F), Jason Harn
Seattle University Law Review
Part One of this Note details the historical background of joint and several liability in federal income taxation. Part Two introduces, compares, and contrasts the two statutory provisions Congress has enacted to relieve “innocent spouses” from joint and several liability. Part Three discusses the incongruent standards of review applied by the Tax Court to these—§§ 66 and 6015—two substantially similar relief provisions. Finally, Part Four suggests remedies to alleviate this incongruity.
Tax Shelter Disclosure And Penalties: New Requirements, New Exposures, Mary A. Mcnulty, Robert D. Probasco
Tax Shelter Disclosure And Penalties: New Requirements, New Exposures, Mary A. Mcnulty, Robert D. Probasco
Robert Probasco
One of the primary weapons in the battle against tax shelters has been mandatory disclosure to the IRS. The American Jobs Creation Act of 2004 built on this approach by clarifying and making consistent the various disclosure requirements and strengthening penalties for non-disclosure. To uncover abusive transactions, Congress drew the boundaries of disclosure so broadly that even legitimate tax planning transactions are covered. To understand the dangers in the new rules, one must look at the broad range of transactions covered, the participants covered, and the harsh penalties for nondisclosure.
- Transactions Covered. The disclosure requirements apply to six categories …
Tefra-Partnership Refunds: Five Steps To Protect A Partner’S Rights, Mary A. Mcnulty, Robert D. Probasco, Carla C. Crapster
Tefra-Partnership Refunds: Five Steps To Protect A Partner’S Rights, Mary A. Mcnulty, Robert D. Probasco, Carla C. Crapster
Robert Probasco
The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) established a unified procedure for determining the tax treatment of partnership items at the partnership level rather than the partner level. The TEFRA-partnership refund procedures differ from the refund claim procedures that apply to other taxpayers. For a TEFRA partnership, a refund claim is an administrative adjustment request (AAF) and a notice of deficiency is a notice of final partnership administrative adjustment (FPAA). Procedures for the assessment of additional tax attributable to partnership items have received much attention in recent years, but the procedures concerning refunds are complex and full …
Requirements For A Renewables Revolution, Felix Mormann
Requirements For A Renewables Revolution, Felix Mormann
Felix Mormann
This Article identifies and analyzes the obstacles presently barring the rise of renewables, evaluates the role of the current policy favorite emission pricing, and offers design recommendations for a comprehensive U.S. renewables policy.
Successful climate change mitigation requires a timely shift to renewable sources of energy, such as sunlight, wind or tides, to decarbonize today’s high-carbon electricity sector. But market pull alone is not strong enough. This Article discusses the most widely cited economic barriers and identifies and evaluates additional obstacles related to the electricity sector’s regulatory framework.
Emission pricing is largely considered the most efficient policy to drive the …
Smarter Finance For Cleaner Energy: Open Up Master Limited Partnerships (Mlps) And Real Estate Investment Trusts (Reits) To Renewable Energy Investment, Felix Mormann, Dan Reicher
Smarter Finance For Cleaner Energy: Open Up Master Limited Partnerships (Mlps) And Real Estate Investment Trusts (Reits) To Renewable Energy Investment, Felix Mormann, Dan Reicher
Felix Mormann
This policy proposal makes the case for opening Master Limited Partnerships (MLPs) and Real Estate Investment Trusts (REITs) — both well-established investment structures — to renewable energy investment. MLPs and, more recently, REITs have a proven track record for promoting oil, gas, and other traditional energy sources. When extended to renewable energy projects these tools will help promote growth, move renewables closer to subsidy independence, and vastly broaden the base of investors in America’s energy economy.
Beyond Tax Credits: Smarter Tax Policy For A Cleaner, More Democratic Energy Future, Felix Mormann
Beyond Tax Credits: Smarter Tax Policy For A Cleaner, More Democratic Energy Future, Felix Mormann
Felix Mormann
Solar, wind, and other renewable energy technologies have the potential to mitigate climate change, secure America’s energy independence, and create millions of green jobs. In the absence of a price on carbon emissions, however, these long-term benefits will not be realized without near-term policy support for renewables. This Article assesses the efficiency of federal tax incentives for renewables and proposes policy reform to more cost-effectively promote renewable energy through capital markets and crowdfunding.
Federal support for renewable energy projects today comes primarily in the form of tax incentives such as accelerated depreciation and, critically, tax credits. Empirical evidence reveals that …
Massachusetts Has A Problem: The Unconstitutionality Of The Tax Deed, Ralph D. Clifford
Massachusetts Has A Problem: The Unconstitutionality Of The Tax Deed, Ralph D. Clifford
University of Massachusetts Law Review
The predominant method for collecting delinquent real estate taxes in Massachusetts is the use of the “tax deed” as authorized by Chapter 60, Sections 53-54. Under the authorized procedures, each municipality’s tax collector can execute and record a deed that transfers fee simple title to the real estate to the municipality subject to the taxpayer’s statutorily created redemption right. If the redemption right is or cannot be exercised, all of the taxpayer’s rights in the property, as well as other’s rights created by encumbrances such as mortgages, are terminated by the foreclosure process provided for in the statute. Importantly, the …
Legislated Interpretation And Tax Avoidance In Canadian Income Tax Law, David G. Duff, Benjamin Alarie
Legislated Interpretation And Tax Avoidance In Canadian Income Tax Law, David G. Duff, Benjamin Alarie
All Faculty Publications
Predictable statutory interpretation helps ensure the reliable operation of contemporary systems of taxation. Tax liabilities that are not clearly expressed and articulated by legislatures lead to over-reliance on litigation as a means to enforce and clarify legislative intent. For this reason, modern legislatures continually amend and draft new tax provisions, reformulating existing rules and introducing new ones to address ever-changing social and economic environments. Moreover, legislatures also respond with amendments directed at judicial decisions with which they disagree, as well as the transactions and arrangements at issue in these cases. As these amended and new rules are then subject to …
Proposing A Single, Simpler Test For Cash Equivalency, Fred B. Brown
Proposing A Single, Simpler Test For Cash Equivalency, Fred B. Brown
All Faculty Scholarship
Under the cash method of accounting, generally taxpayers include income items that are received in the form of cash, checks, and property, in the year in which they are received. Under the cash equivalency doctrine, a promise to pay an amount in the future, even though it is a property right, generally will be included upon receipt only if the promise to pay constitutes a cash equivalent.
Whether an obligation is a cash equivalent is generally determined based on common law standards developed by the courts with some assistance from the Service. As a consequence, the current approach to cash …
A New Deal For Europe? The Commerce Clause As The Solution To Tax Discrimination And Double Taxation In The European Union, Charles Edward Andrew Lincoln Iv
A New Deal For Europe? The Commerce Clause As The Solution To Tax Discrimination And Double Taxation In The European Union, Charles Edward Andrew Lincoln Iv
The Journal of Business, Entrepreneurship & the Law
No abstract provided.
Improving Tax Administration Is The Optimal Way To Increase Budget Revenues (In The Example Of Taxing Individual Entrepreneurship In Uzbekistan), Sh.B. Egamkulov
Improving Tax Administration Is The Optimal Way To Increase Budget Revenues (In The Example Of Taxing Individual Entrepreneurship In Uzbekistan), Sh.B. Egamkulov
Review of law sciences
In this article it is analyzed the development of tax administration, the profits of individuals and legal entities, the basis of taxation of individuals and legal entities, the basis of taxation of individual entrepreneurs, the incentives in the taxation.
Borenstein V. Commissioner (Second Circuit Court Of Appeals Brief), T. Keith Fogg
Borenstein V. Commissioner (Second Circuit Court Of Appeals Brief), T. Keith Fogg
W. Edward "Ted" Afield
No abstract provided.
Unconscionable: Tax Delinquency Sales As A Form Of Dignity Taking, Andrew W. Kahrl
Unconscionable: Tax Delinquency Sales As A Form Of Dignity Taking, Andrew W. Kahrl
Chicago-Kent Law Review
No abstract provided.
A (Partial) Defense Of Section 501(C)(4)'S “Catchall” Nature, Lloyd Histoshi Mayer
A (Partial) Defense Of Section 501(C)(4)'S “Catchall” Nature, Lloyd Histoshi Mayer
Journal Articles
Internal Revenue Code section 501(c)(4) provides exemption from federal income tax for “social welfare” organizations. The vagueness of this term and the failure of the Treasury Department and Internal Revenue Service to interpret it in a manner that would significantly limit that vagueness has led some commentators to criticize this section’s “catchall” nature. While much scholarly attention has been paid to this criticism with respect to the most visible section 501(c)(4) organizations, particularly those involved in political campaign activity and lobbying, almost no attention has been paid to the many less common types of section 501(c)(4) organizations that illustrate that …
How Special Is The Special Timing Rule? Analyzing The Timing Of Fica Taxation In Nonqualified Deferred Compensation Plans, Alan J. Ponce
How Special Is The Special Timing Rule? Analyzing The Timing Of Fica Taxation In Nonqualified Deferred Compensation Plans, Alan J. Ponce
Georgia State University Law Review
Many employers offer nonqualified deferred compensation plans as a benefit to select employees, and those plans allow the employees to prepare for retirement in a tax-efficient manner. For employers,designing and administering such plans in compliance with federal law represents a paramount concern in order to achieve the tax advantages such plans entail. However, for these employers, there remains an inherent ambiguity in the tax code regarding how and when employers should withhold Federal Insurance Contribution Act (FICA) taxes—that is, Social Security and Medicare taxes—on deferred compensation in nonqualified retirement plans.
Tax regulations provide two distinct methods for withholding FICA taxes …
Tax Compliance In A Decentralizing Economy, Manoj Viswanathan
Tax Compliance In A Decentralizing Economy, Manoj Viswanathan
Georgia State University Law Review
Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services.
Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax compliance. Until now, legal …
Brief Of Tax Law Professors As Amici Curiae In Support Of Petitioner, Edward A. Zelinsky
Brief Of Tax Law Professors As Amici Curiae In Support Of Petitioner, Edward A. Zelinsky
Amicus Briefs
Amici are professors of tax law at universities across the United States. As scholars and teachers, they have considered the doctrinal roots and practical consequences of judicial limits on state and local taxation. Amici join this brief solely on their own behalf and not as representatives of their universities. A full list of amici appears in the Appendix to this brief.
Soda Taxes As A Legal And Social Movement, David A. Dana, Janice Nadler
Soda Taxes As A Legal And Social Movement, David A. Dana, Janice Nadler
Northwestern Journal of Law & Social Policy
No abstract provided.
The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Danielle Rolfes, David Rosenbloom, Stephen Shay, Steven Dean
The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Danielle Rolfes, David Rosenbloom, Stephen Shay, Steven Dean
Fordham Journal of Corporate & Financial Law
No abstract provided.
Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld
Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld
Loyola of Los Angeles Law Review
No abstract provided.