Tax Law Commons^™

Marking The Path Post-Cotton: The Supreme Court Reaffirms Dual Taxation In Montana V. Crow Tribe Of Indians, Heather G. Pennington

Journal of Natural Resources & Environmental Law

No abstract provided.

Tax Planning For Foreign Expansion By U.S. Petroleum Companies, Martin Van Brauman

Journal of Natural Resources & Environmental Law

No abstract provided.

Federal Tax Considerations In Foreign Oil And Gas Operations By Domestic Oil Companies, Martin M. Van Braumen

Journal of Natural Resources & Environmental Law

No abstract provided.

"Te Pee" As In Taxpayer: Tribal Severance Taxes--Canvassing The Reservation-Do Tribes Have The Power To Impose Severance Taxes On Minerals Extracted On Non-Indian Fee Lands Within The Reservation?, Michael Layne Carrico

Journal of Natural Resources & Environmental Law

No abstract provided.

Self-Mined Coal Used As Fuel And The Black Lung Coal Tax, Mark F. Sommer

Journal of Natural Resources & Environmental Law

No abstract provided.

An Overview Of The Impact Of The Tax Reform Act Of 1986 On The Coal, Oil, And Gas Industries, Paul J. Cox, Theodore T. Myre Jr.

Journal of Natural Resources & Environmental Law

No abstract provided.

Taxation Of Expenditures Required By The Surface Mining Control And Reclamation Act Of 1977, Kipley J. Mcnally

Journal of Natural Resources & Environmental Law

No abstract provided.

Taxation Of Unmined Minerals: Is It Inevitable, Or Is It Unconstitutional?, J. E. Clark

Journal of Natural Resources & Environmental Law

No abstract provided.

The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil

Dickinson Law Review (2017-Present)

Climate change presents a global commons problem: Emissions reductions on the scale needed to meet global targets do not pass a domestic cost-benefit test in most countries. To give national governments ample incentive to pursue deep decarbonization, mutual interstate coercion will be necessary. Many proposed tools of coercive climate diplomacy would require a onedimensional metric for comparing the stringency of climate change mitigation policy packages across jurisdictions. This article proposes and defends such a metric: the carbon price equivalent. There is substantial variation in the set of climate change mitigation policy instruments implemented by different countries. Nonetheless, the consequences of …

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

Resource Nationalism And Zambia’S Oscillating Mining Taxation Regime, Edna Kabala, Rosemary Mapoma, John Lungu

Zambia Social Science Journal

The parcelling and privatisation of the large state-owned mining conglomerate Zambia Consolidated Copper Mines (ZCCM) involved the signing of Development Agreements (DAs) between the Zambian government and the new private investors. These DAs were concessionary to the new investors, offering low taxation rates, tax exemptions and deductions. But in 2008, under political pressure from the opposition, then President Mwanawasa abrogated the DAs with a new Mines and Minerals Act, removing exemptions and deductions and increasing taxation rates. This action set in motion a decade long period of contestation over mining taxation in Zambia, with the introduction and retraction of numerous …

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

In Memory Of Professor James E. Bond, Janet Ainsworth

Seattle University Law Review

Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.

A Georgist Perspective Of Petroleum Taxation, Joseph Leeson

Indiana Journal of Global Legal Studies

Over a century ago, the town of Arden, Delaware, was founded on a unique single-tax-community system that radically altered the popular concept of land ownership. This system was premised on concepts developed by a man few know today but who was a major figure in economics during the 1800s, Henry George. George's public finance theory has been described as having received "intermittent attention over the years, with many eminent names in economics making at least a passing comment, but it has seen comparably little action in the policy debate arena and has been largely ignored by the modern era of …

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.

Tax Expenditure And The Treatment Of Tax Incentives For Investment, Agustin Redonda, Santiago Diaz De Sarralde, Mark Hallerberg, Lise Johnson, Ariel Melamud, Ricardo Rozemberg, Jakob Schwab, Christian Von Haldenwang

Columbia Center on Sustainable Investment Staff Publications

Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely opaque, costly and often ineffective in reaching their stated goals. They also frequently trigger unwanted side effects. In order to improve the performance of these tools, the authors present three concrete policy proposals: First, governments should increase transparency on tax benefits. G20 members should take the lead on this with frequent and comprehensive tax expenditure reports. Second, G20 governments should improve the design of tax incentives with the aim of minimizing the generation of windfall profits and negative spillover effects within and across (in particular, …

A Comparative Study On Carbon Emission Reduction Systems, Mingde Cao

Dissertations & Theses

The overwhelming majority of scientists have concluded that global warming is unequivocal. The Intergovernmental Panel on Climate Change (IPCC) fifth report in 2013 concluded that the challenge of climate disruption to human beings is even more imperative than the previous report claimed, and that anthropogenic greenhouse gases (GHGs) emissions have extremely likely been the dominant causes of the observed global warming since the mid-20th century.

Anthropogenic GHGs emissions have many implications, including more intensive, extreme meteorological events, spreading of diseases, and threatening human health and life. Climate change also causes injustice in human society because of the dislocation of the …

Designing A Legal Regime To Capture Capital Gains Tax On Indirect Transfers Of Mineral And Petroleum Rights: A Practical Guide, Perrine Toledano, John Bush, Jacky Mandelbaum

Columbia Center on Sustainable Investment Staff Publications

When a local asset (or a right relating to such asset) is sold, a country will generally have jurisdiction to levy a capital gains tax on the sale, both under domestic law and international treaty. This is called taxation of a “direct” transfer of a local asset. However, taxation becomes increasingly complicated when a company located offshore owns the local asset. Further difficulties arise when the local asset is held by a chain of corporations located in tax havens. An “indirect” transfer occurs when the shares of the domestic subsidiary, the shares of the foreign company with a branch in …

The Use Of Short-Term Trusts In Conjunction With Interests In Oil Or Gas Properties: A Practitioner's Guide, Robert W. Malone

Akron Law Review

This article will address the tax consequences of the funding of a short-term trust with an interest in oil or gas wells. At the end of this article there is set forth as Appendix 11 a form of short-term trust which could be used for this purpose. Appendix 11 contains an example of a situation where such use would be appropriate and a computation of the tax savings which can be generated by the use of such a trust.

Expanding The Renewable Energy Industry Through Tax Subsidies Using The Structure And Rationale Of Traditional Energy Tax Subsidies, Blake Harrison

University of Michigan Journal of Law Reform

Just as the government invested in oil and gas, it must now invest in new energy sources. In a sense, Americans need history to repeat itself. This Note suggests that Congress should amend the United States Tax Code to further subsidize the renewable energy industry. Congress should use subsidies historically available to the oil and gas industries as a model in its amendments. These subsidies serve as a model for promoting the renewable energy industry because such subsidies were fundamental in facilitating the oil and gas industries’ dominance today. Ultimately, Congress must further subsidize the renewable energy industry to avoid …

Sustainable Finance - A Blueprint For Severance Taxes In The Marcellus Shale, Ryan Pulver

Kentucky Journal of Equine, Agriculture, & Natural Resources Law

No abstract provided.

Investment Treaties And Industrial Policy: Select Case Studies On State Liability For Efforts To Encourage, Shape And Regulate Economic Activities In Extractive Industries And Infrastructure, Lise Johnson

Columbia Center on Sustainable Investment Staff Publications

This paper, prepared in connection with a February 2014 conference organized by the UN Economic Commission for Africa, discusses some of the implications that investment treaties have for investments in infrastructure and the extractive industries. It focuses on liability for government conduct (1) in connection with tenders and negotiations; (2) when responding to questions regarding the legality of the investment; (3) in using performance requirements to leverage benefits and capture spillovers from the investment; (4) changing the legal framework governing an investment in response to evolving needs, circumstances, and interests; (5) administering the investment; and (6) requesting, and responding to …

A National Mineral Policy As An International Investment Law Stratagem: The Case Of Tajikistan's Gold Reserves, Nadia B. Ahmad

Faculty Scholarship

No abstract provided.

Commonwealth Edison Co. V. State Of Montana: Constitutional Limitations On State Energy Resource Taxation, Nancy K. Stalcup

Pepperdine Law Review

This note examines the case of Commonwealth Edison Co. v. State of Montana, where the United States Supreme Court analyzed and defined the permissible limitations of state energy resource taxation. While the Court adhered to the test of constitutional taxation established in Complete Auto Transit Inc. v. Brady, which strongly upheld a state's sovereign right to tax a local incident of interstate commerce, the Court failed to realize the practical ramifications of its ruling in the context o the nation's energy problems.

Paper On The Business Case For Transparency, Perrine Toledano

Columbia Center on Sustainable Investment Staff Publications

CCSI strongly supports the transparency of contracts and tax flows. CCSI shares the belief of many stakeholders that transparency is essential to leverage extractive industries for sustainable development and is in the mutual interest of all stakeholders. However, some industry players continue to voice the concern that increased transparency would be harmful for their business. Therefore, CCSI is working to also establish the business case for transparency.

In one such case, some industry players have been lobbying against the regulations developed by the Security and Exchange Commission to implement the mandatory disclosure provisions of the Dodd Frank Wall Street Reform …

Energy Subsidies, Market Distortion, And A Free Market Alternative, Hans Biebl

University of Michigan Journal of Law Reform Caveat

Gas and coal are cheap. They are cheap because the U.S. government subsidizes their production. The result is that the marketplace does not recognize the true cost of fossil fuels. Without the subsidies, Americans—for the first time in nearly a hundred years—would experience the cost of unsubsidized fossil fuels. In a newly competitive marketplace, renewable sources of energy would be in a better position to compete. Without gas and coal subsidies, clean energy producers, who have not been able to compete with the low price of fossil fuels, might be more willing to invest in “clean, renewable, and more energy …

Taxation Of Unmined Coal In Kentucky, Jesse M. Parrish

Kentucky Journal of Equine, Agriculture, & Natural Resources Law

No abstract provided.

Brief Of Constitutional Law Professors As Amici Curiae In Support Of Petitioner, Ernest A. Young

Faculty Scholarship

No abstract provided.