Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (39)
- Taxation-Federal (13)
- Health Law and Policy (11)
- Legislation (9)
- Taxation-State and Local (9)
-
- Energy and Utilities Law (7)
- Administrative Law (6)
- Banking and Finance Law (6)
- Education Law (6)
- Business Organizations Law (4)
- Constitutional Law (4)
- Environmental Law (4)
- Insurance Law (4)
- Social and Behavioral Sciences (4)
- State and Local Government Law (4)
- Supreme Court of the United States (4)
- Taxation-Transnational (4)
- Civil Rights and Discrimination (3)
- Courts (3)
- Law and Economics (3)
- Law and Politics (3)
- Law and Race (3)
- Law and Society (3)
- Social Welfare Law (3)
- Accounting Law (2)
- Consumer Protection Law (2)
- Environmental Sciences (2)
- Housing Law (2)
- Jurisdiction (2)
- Institution
-
- University of Michigan Law School (22)
- University of Miami Law School (8)
- Louisiana State University Law Center (6)
- Selected Works (6)
- Maurer School of Law: Indiana University (4)
-
- Fordham Law School (3)
- Pepperdine University (3)
- West Virginia University (3)
- SelectedWorks (2)
- Texas A&M University School of Law (2)
- University of Colorado Law School (2)
- American Dental Association (1)
- Boston University School of Law (1)
- Case Western Reserve University School of Law (1)
- Chicago-Kent College of Law (1)
- Columbia Law School (1)
- Cornell University Law School (1)
- Duke Law (1)
- Florida State University College of Law (1)
- Georgia State University College of Law (1)
- Marquette University Law School (1)
- Mitchell Hamline School of Law (1)
- Notre Dame Law School (1)
- The Catholic University of America, Columbus School of Law (1)
- The University of Akron (1)
- University of Massachusetts Boston (1)
- University of Missouri School of Law (1)
- University of North Florida (1)
- University of South Carolina (1)
- University of Washington School of Law (1)
- Publication Year
- Publication
-
- Articles (11)
- Book Chapters (5)
- Faculty Scholarship (5)
- University of Miami Law Review (5)
- Articles by Maurer Faculty (4)
-
- Louisiana Law Review (4)
- Michigan Law Review (3)
- University of Michigan Journal of Law Reform (3)
- West Virginia Law Review (3)
- Coalbed Methane Development in the Intermountain West (April 4-5) (2)
- Faculty Publications (2)
- LSU Journal of Energy Law and Resources (2)
- Nicole Stelle Garnett (2)
- Pepperdine Law Review (2)
- Akron Law Review (1)
- Andy Grewal (1)
- Brian N Biglin (1)
- Catholic University Law Review (1)
- Center for Social Policy Publications (1)
- Chicago-Kent Law Review (1)
- Felix Mormann (1)
- Fordham Urban Law Journal (1)
- Georgia State University Law Review (1)
- Journal Articles (1)
- Journal of the National Association of Administrative Law Judiciary (1)
- Law and Contemporary Problems (1)
- Marquette Sports Law Review (1)
- Michigan Journal of International Law (1)
- Michigan Journal of Race and Law (1)
- Michigan Telecommunications & Technology Law Review (1)
- Publication Type
Articles 1 - 30 of 84
Full-Text Articles in Law
Implementing The Inflation Reduction Act: Progress To Date And Risks From A Changing Administration, Romany M. Webb, Martin Lockman, Emma Shumway
Implementing The Inflation Reduction Act: Progress To Date And Risks From A Changing Administration, Romany M. Webb, Martin Lockman, Emma Shumway
Sabin Center for Climate Change Law
The Inflation Reduction Act of 2022 (“IRA”) is the largest investment in climate change mitigation and adaptation in American history. The IRA appropriates more than $142 billion to carry out activities designed to reduce greenhouse gas emissions and protect against the impacts of climate change. This includes up to $37 billion in appropriations for federal loans and loan guarantees, and nearly $105 billion allocated for grants, awards, and other direct spending by federal agencies. In addition, the IRA creates and expands a number of tax credit programs designed to support a broad range of climate-related activities, including investments in clean …
Tax Benefits And Fairness In K–12 Education, Linda Sugin
Tax Benefits And Fairness In K–12 Education, Linda Sugin
Faculty Scholarship
This Article examines the tax law’s subsidies for inequality and segregation in primary and secondary education, analyzing the federal charitable deduction and education savings plans, and state tax credits for education. It argues that the tax system diverts funds from traditional public education into private education, fostering economic, racial, religious, and political separation. The tax law also operates to increase resource inequality within public education by subsidizing schools that affluent children attend. In a novel analysis, the Article contends that the jurisprudence around the charitable deduction for education—though longstanding—is legally incoherent, and argues that no deduction should ever be allowed …
Mda At Your Service: Is It Too Late To File For An Employee Retention Tax Credit?, Eric Tye Dds, Angela Kanazeh Ms, Cmp
Mda At Your Service: Is It Too Late To File For An Employee Retention Tax Credit?, Eric Tye Dds, Angela Kanazeh Ms, Cmp
The Journal of the Michigan Dental Association
The Employee Retention Tax Credit (ERTC) remains available for businesses affected by COVID-19, allowing them to claim a tax credit of up to $26,000 per employee. Eligibility criteria include a mandated shutdown, revenue decrease, COVID-19 impact, or supply chain disruption. Even businesses with forgiven PPP loans can apply for ERTC. The credit covers 2020 and the first three quarters of 2021 and must be filed by December 31, 2023. Dental Business Specialists can assist with ERTC filings. Changing your name upon marriage as a licensed professional, obtaining labor employment posters, and reducing credit card processing fees through MDA-endorsed programs are …
Zambia Revenue Authority V Matalloy Company Limited Scz/08/016/2020, Mwaba Mulenga Chileya
Zambia Revenue Authority V Matalloy Company Limited Scz/08/016/2020, Mwaba Mulenga Chileya
SAIPAR Case Review
Justice Mumba Malila supplements the jurisprudence on tax law in this judgment that deals with the obligation of a taxpayer in tax cases. The case focused on the responsibility of taxpayers to prove their eligibility for a tax credit from the Zambia Revenue Authority. Briefly, the case also discusses the concept of tax credits, and their use by taxpayers.
Fundamental Funds: Tax Credits And The Increasing Tension Between The Free Exercise Clause And Establishment Clause—Espinoza V. Montana Department Of Revenue, 140 S. Ct. 2246 (2020), Elizabeth Jacobson
Mitchell Hamline Law Review
No abstract provided.
Income Inequality, Progressive Taxation And Tax Expenditures, James R. Hines Jr.
Income Inequality, Progressive Taxation And Tax Expenditures, James R. Hines Jr.
Book Chapters
There are important and growing concerns about income inequality in the United States and other high-income countries. These concerns reflect rising apprehension about the political and social consequences of inequality and worries that the advance of technology, expanding international trade and investment, and other economic developments may have significantly widened income gaps in recent decades and will continue to do so in the future. In the United States, these concerns have prompted renewed calls for political activism and vigorous searches for policy measures that might improve the relative economic positions of low- and middle-income Americans.
There are many ways in …
Clean Energy Equity, Felix Mormann
Clean Energy Equity, Felix Mormann
Faculty Scholarship
Solar, wind, and other clean, renewable sources of energy promise to mitigate climate change, enhance energy security, and foster economic growth. But many of the policies in place to promote clean energy today are marred by an uneven distribution of economic opportunities and associated financial burdens. Tax incentives for renewables cost American taxpayers billions of dollars every year, yet the tax code effectively precludes all but the largest banks and most profitable corporations from reaping the benefits of these tax breaks. Other policies, such as renewable portfolio standards that set minimum quota to create demand for renewable electricity require such …
America's (D)Evolving Childcare Tax Laws, Shannon Weeks Mccormack
America's (D)Evolving Childcare Tax Laws, Shannon Weeks Mccormack
Articles
Proponents have touted the ability of the Tax Cuts and Jobs Act (the TCJA) — enacted in the twilight of 2017 — to help American working families. But while the TCJA expanded some benefits available to parents with dependent children, these parental tax benefits may be claimed regardless of whether or to what extent childcare costs are incurred to work outside the home. To help working parents with these costs (which are often their largest expense), Congress might have turned to two other mechanisms in the tax law — the “child and dependent care credit” and the “dependent care exclusion.” …
Mobilizing Public Markets To Finance Renewable Energy Projects: Insights From Expert Stakeholders, Paul Schwabe, Michael Mendelsohn, Felix Mormann, Douglas J. Arent
Mobilizing Public Markets To Finance Renewable Energy Projects: Insights From Expert Stakeholders, Paul Schwabe, Michael Mendelsohn, Felix Mormann, Douglas J. Arent
Felix Mormann
Financing renewable energy projects in the United States can be a complex, time consuming, and expensive process. Currently, most equity investment in new renewable power production facilities is supported by tax credits and accelerated depreciation benefits, and is constrained by the pool of potential investors that can fully use these tax benefits and are willing to engage in complex financial structures. For debt financing, non-government lending to renewables has largely been provided by foreign banks that may be under future lending constraints due to economic and regulatory conditions.
To discuss these and other renewable energy financing challenges and to identify …
Accessible Reliable Tax Advice, Emily Cauble
Accessible Reliable Tax Advice, Emily Cauble
University of Michigan Journal of Law Reform
Unsophisticated taxpayers who lack financial resources are disadvantaged by a shortage of adequate tax advice. The IRS does not have the resources to answer all questions asked, and the IRS’s informal advice comes with no guarantee as to its accuracy and offers the taxpayer no protection when it is mistaken. Furthermore, non-IRS sources of advice have not sufficiently filled the void left by a lack of satisfactory IRS guidance. These biases against unsophisticated taxpayers have been noted by existing literature. This Article contributes to existing literature by proposing several novel reform measures to assist unsophisticated taxpayers.
First, with respect to …
Ain't No Sunshine When It's Gone: The Future Of The Louisianasolar Initiative After The Demise Of The Solar Energy Income Taxcredit, Michael Seibert
Ain't No Sunshine When It's Gone: The Future Of The Louisianasolar Initiative After The Demise Of The Solar Energy Income Taxcredit, Michael Seibert
Louisiana Law Review
The article focuses on the impact of demise of the solar energy income tax credit in the U.S. on the future of the Louisiana solar initiative, and includes Louisiana's solar panel incentive structure; solar incentive legislation; and Louisiana's contribution to greenhouse gas emission.
Caveat Irs: Problems With Abandoning The Full Deduction Rule, David Gamage, Joseph Bankman, Jacob Goldin, Daniel J. Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry Jr., Manoj Viswanathan
Caveat Irs: Problems With Abandoning The Full Deduction Rule, David Gamage, Joseph Bankman, Jacob Goldin, Daniel J. Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry Jr., Manoj Viswanathan
Articles by Maurer Faculty
Several states have passed — and many more are considering — new tax credits that would reduce tax liability based on donations made by a taxpayer in support of various state, local or non-profit programs. In general, taxpayer contributions to qualifying organizations — including public charities and private foundations, as well as federal, state, local, and tribal governments — are eligible for the federal charitable contribution deduction under section 170. In a previous article, we explained how current law supports the view that qualifying charitable contributions are deductible under section 170, even when the donor derives some federal or state …
"Cut - And That's A Wrap" - The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard
"Cut - And That's A Wrap" - The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard
Akron Law Review
When film production costs in California skyrocketed in the 1990s, states began creating tax incentive programs to attract film industry production. Currently, thirty-seven states have some type of film industry incentives and twenty-two states offer film tax credits. The 2014 movie Divergent, based on a science fiction book trilogy that takes place in a future post-apocalypse Chicago, cost $85 million to create, $30 million of which was spent in Illinois. The film producers promised to produce 1,000 jobs and in return received over $5 million in Illinois film tax credits. Did the reduction of tax revenue collected by the state …
Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley
Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley
The Business, Entrepreneurship & Tax Law Review
This article addresses possible tax incentives that may be available in addition to or as an alternative to current tax credits. First, it will provide an overview of America’s ever-evolving energy policy. This section explains why the country’s energy policies resemble a rollercoaster. Second, this article offers a brief history of tax credits, specifically clean energy tax credits and fossil fuel tax credits. Part three describes Master Limited Partnerships (“MLPs”) and Real Estate Investment Trusts (“REITs”), two tax-flavored entity choices used by the oil and gas industry to improve their bottom line. Specifically, part three explores the tax benefits of …
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Louisiana Law Review
The article focuses on the income inequality entirely within the control of governments with the unfair taxation across every state in one fell swoop with the progressive state tax credit (PSTC) and federal income tax deduction for state tax payments and tax policy of constitutional law.
Fixing The Fmla's Flaws: A Fight For Care, Adult Children, And Tax Incentives, Kelsey A. Jonas
Fixing The Fmla's Flaws: A Fight For Care, Adult Children, And Tax Incentives, Kelsey A. Jonas
West Virginia Law Review
No abstract provided.
Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield
Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield
W. Edward "Ted" Afield
No abstract provided.
A Winn For Educational Pluralism, Nicole Stelle Garnett
A Winn For Educational Pluralism, Nicole Stelle Garnett
Nicole Stelle Garnett
This short essay takes as its starting point on the Supreme Court’s recent decision in Winn v. Arizona Christian Tuition Organization, which involved an Establishment Clause challenge to Arizona’s scholarship tax program — a school-choice device that provides tax credits from state income taxes for donations to organizations granting scholarship to private K-12 schools. In Winn, a divided court ruled that taxpayers lack standing to challenge this and other tax credit programs — thereby dramatically limiting the Flast v. Cohen exception to the no-taxpayer-standing rule. The essay makes the case that the Winn will promote authentic educational pluralism by clearing …
How King V. Burwell Creates Tax Problems For Consumers And What The Treasury Can Do About It, Andy Grewal
How King V. Burwell Creates Tax Problems For Consumers And What The Treasury Can Do About It, Andy Grewal
Andy Grewal
Commentators have expressed concern that a government loss in King v. Burwell, which addresses whether taxpayers can enjoy tax credits for policies purchased on federal health care exchanges, will lead to a "death spiral" during future enrollment seasons.
However, this discussion threatens to mask the potential tax problems facing persons who purchase policies this enrollment season. As this short article explains, purchasers may be faced with a surprising tax bill when they complete their 2015 tax returns. Additionally, the government has argued that it can protect customers from surprise tax bills, but it's authority to do so is far from …
Three Words And The Future Of The Affordable Care Act, Nicholas Bagley
Three Words And The Future Of The Affordable Care Act, Nicholas Bagley
Articles
As an essential part of its effort to achieve near universal coverage, the Affordable Care Act (ACA) extends sizable tax credits to most people who buy insurance on the newly established health care exchanges. Yet several lawsuits have been filed challenging the availability of those tax credits in the thirty-four states that refused to set up their own exchanges. The lawsuits are premised on a strained interpretation of the ACA that, if accepted, would make a hash of other provisions of the statute and undermine its effort to extend coverage to the uninsured. The courts should reject this latest effort …
Predicting The Fallout From King V. Burwell - Exchanges And The Aca, Nicholas Bagley, David K. Jones, Timothy Stoltzfus Jost
Predicting The Fallout From King V. Burwell - Exchanges And The Aca, Nicholas Bagley, David K. Jones, Timothy Stoltzfus Jost
Timothy S. Jost
The U.S. Supreme Court's surprise announcement on November 7 that it would hear King v. Burwell struck fear in the hearts of supporters of the Affordable Cara Act (ACA). At stake is the legality of an Internal Revenue Service (IRS) rule extending tax credits to the 4.5 million people who bought their health plans in the 34 states that declined to establish their own health insurance exchanges under the ACA. The case hinges on enigmatic statutory language that seems to link the amount of tax credits to a health plan purchased "through an Exchange established by the State." According to …
Three Strikes And You’Re Out: Louisiana’S Alternative Fuel Usage Tax Credit Whiffs Tax Policy . . . Again, Timothy Mcgibboney
Three Strikes And You’Re Out: Louisiana’S Alternative Fuel Usage Tax Credit Whiffs Tax Policy . . . Again, Timothy Mcgibboney
LSU Journal of Energy Law and Resources
No abstract provided.
No Good Options: Picking Up The Pieces After King V. Burwell, Nicholas Bagley, David K. Jones
No Good Options: Picking Up The Pieces After King V. Burwell, Nicholas Bagley, David K. Jones
Articles
If the Supreme Court rules against the government in King v. Burwell, insurance subsidies available under the Affordable Care Act (ACA) will evaporate in the thirty-four states that have refused to establish their own health-care exchanges. The pain could be felt within weeks. Without subsidies, an estimated eight or nine million people stand to lose their health coverage. Because sicker people will retain coverage at a much higher rate than healthier people, insurance premiums in the individual market will surge by as much as fifty percent. Policymakers will come under intense pressure to mitigate the fallout from a government loss …
Minority And Women Entrepreneurs: Building Capital, Networks, And Skills, Michael S. Barr
Minority And Women Entrepreneurs: Building Capital, Networks, And Skills, Michael S. Barr
Other Publications
The United States has an enviable entrepreneurial culture and a track record of building new companies. Yet new and small business owners often face particular challenges, including lack of access to capital, insufficient business networks for peer support, investment, and business opportunities, and the absence of the full range of essential skills necessary to lead a business to survive and grow. Women and minority entrepreneurs often face even greater obstacles. While business formation is, of course, primarily a matter for the private sector, public policy can and should encourage increased rates of entrepreneurship, and the capital, networks, and skills essential …
Predicting The Fallout From King V. Burwell - Exchanges And The Aca, Nicholas Bagley, David K. Jones, Timothy Stoltzfus Jost
Predicting The Fallout From King V. Burwell - Exchanges And The Aca, Nicholas Bagley, David K. Jones, Timothy Stoltzfus Jost
Articles
The U.S. Supreme Court's surprise announcement on November 7 that it would hear King v. Burwell struck fear in the hearts of supporters of the Affordable Cara Act (ACA). At stake is the legality of an Internal Revenue Service (IRS) rule extending tax credits to the 4.5 million people who bought their health plans in the 34 states that declined to establish their own health insurance exchanges under the ACA. The case hinges on enigmatic statutory language that seems to link the amount of tax credits to a health plan purchased "through an Exchange established by the State." According to …
Tax Credits On Federally Created Exchanges: Lessons From A Legislative Process Failure Theory Of Statutory Interpretation, Mark Seidenfeld
Tax Credits On Federally Created Exchanges: Lessons From A Legislative Process Failure Theory Of Statutory Interpretation, Mark Seidenfeld
Scholarly Publications
Opponents to the Patient Protection and Affordable Care Act (ACA or Act) have mounted yet another seemingly formidable challenge to basic provisions of the Act, focusing on whether the Act authorizes insurance premium tax credits for individuals who obtain insurance on an American Health Benefit Exchange (Exchange) established by the federal government. The argument against construing the Act to allow such tax subsidies depends largely on applying technical tools of statutory interpretation, usually associated with the Textual school of interpretation, to various provisions of the Act to discern that the best objective reading authorizes premium tax credits only to individuals …
Prompt On The King V. Burwell Case, David Gamage
Prompt On The King V. Burwell Case, David Gamage
Articles by Maurer Faculty
Once again, the U.S. Supreme Court will be deciding the fate of Obamacare — in the case of King v. Burwell. Also, once again, the future of American healthcare reform will turn on how the Supreme Court reviews a provision of Obamacare that was enacted through the tax code.
So far, the debates over King v. Burwell have largely focused on Constitutional law, Administrative law, and other non-tax-law considerations. Might there be unique tax law perspectives that could be brought in to better illuminate these debates? Does it matter that the provision being reviewed (I.R.C. Sec. 36B) was enacted through …
Foreword--King V. Burwell Symposium: Comments On The Commentaries (And On Some Elephants In The Room), David Gamage
Foreword--King V. Burwell Symposium: Comments On The Commentaries (And On Some Elephants In The Room), David Gamage
Articles by Maurer Faculty
This invited essay reviews the pieces submitted for the Pepperdine Law Review symposium on the King v. Burwell case. The thrust of this essay's response commentary is to praise the submitted essays for their excellence and insightfulness, but to suggest that the submitted essays nonetheless might benefit from focusing more on the role of the political mobilization that resulted in the King v. Burwell dispute. Ultimately, this essay suggests that what may have motivated the Supreme Court to develop and apply its new "deep economic and political significance" test in this this case may not have been anything inherent to …
Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield
Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield
Catholic University Law Review
No abstract provided.
The Individual Mandate Tax Penalty, Jeffrey H. Kahn
The Individual Mandate Tax Penalty, Jeffrey H. Kahn
University of Michigan Journal of Law Reform
In 2010, President Obama signed legislation that significantly altered the healthcare and health insurance markets in the United States. An integral part of that reform is the individual mandate, a provision that requires individuals to purchase and maintain healthcare insurance. Failure to maintain such coverage subjects an individual to a tax penalty. The Supreme Court upheld the constitutionality of that provision under Congress’s taxing power. Despite the Supreme Court upholding the individual mandate, fundamental questions remain. This Article addresses the question of whether the use of a tax penalty to encourage taxpayers to do something that the government desires is …