Tax Law Commons^™

Inequality By Unnatural Selection: The Impact Of Tax Code Bias On The Racial Wealth Gap, Phyllis C. Tate

Kentucky Law Journal

No abstract provided.

The Guardians Of The New Internal Revenue Code, Douglas C. Michael

Law Faculty Scholarly Articles

The proliferation of electronic filing (e-filing) of income tax returns creates new problems and opportunities for the regulation of the tax return preparation industry. Now that e-filing is universal, the rules of the law are, for many taxpayers, the code of the tax software, not in the Internal Revenue Code. The natural consequences of universal e-filing are unremitting complexity in a tax code which is also used to deliver social benefits in the form of tax credits. This, combined with the polit¬ical pariah status of the Internal Revenue Service (IRS), makes it imperative that the IRS work with the tax …

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 Consequences Of Environmental Cleanup Costs: The Uncertainty Continues, Lisa Stephenson

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.

Economic Approaches To Nonrenewable Resource Taxation, Keith J. Brewer, Stephen E. Hamilton, Richard A. Westin

Journal of Natural Resources & Environmental Law

No abstract provided.

The Economics Of Pollution Taxes, Howard Gensler

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.

Alternative Minimum Tax: The Percentage Depletion Tax Preference For Investments In Natural Resources After Hill V. United States, Wade C. Lawson

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.

Freede V. Commissioner: Closing A Loophole Caused By Closing A Loophole, Gregory R. Schaaf

Journal of Natural Resources & Environmental Law

No abstract provided.

Constitutional Validity Of The Kentucky Unmined Coal Tax: Gillis V. Yount, Robin L. Fields

Journal of Natural Resources & Environmental Law

No abstract provided.

The Sales Tax Exemption For Machinery For New And Expanded Industry Applied To Coal Mining After Amax Coal Company, Kipley J. Mcnally

Journal of Natural Resources & Environmental Law

No abstract provided.

Fundamentals Of Federal Income Taxation Of Natural Resources, Martin J. Mcmahon Jr.

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.

The Impact And Desirability Of Taxing Unmined Coal Interests In The Same Manner As Other Real Property, Stephen James Vasek Jr.

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.

Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan

Law Faculty Scholarly Articles

The Tax Cuts and Jobs Act of 2017 introduced the first-ever excise tax imposed on the investment income of university endowments. While it is a relatively small tax, this new law is a first step towards the exploration of taxing non-profit entities on the vast sums of wealth they hold in their endowments. In this essay I take the new tax as a starting place for investigating the justification for tax exemption for universities and thinking through the consequences of changing our approach, both in the form of the new excise tax and possible alternatives. There remain reasons to be …

Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, Adam B. Thimmesch

Kentucky Law Journal

No abstract provided.

Revising The Tax Law: The Tcja And Its Place In The History Of Tax Reform, Jennifer Bird-Pollan

Law Faculty Scholarly Articles

Tax reform in the United States seems like a nearly unending process.

Despite this nearly constant tweaking of the law, there has not been a major

revision of the tax law in the U.S. since the bipartisan efforts that led to the

1986 tax reform. The law known as the Tax Cuts and Jobs Act (or "TCJA")

of 2017 (which most commentators continue to call it, and which title I will

use here, although the title was not formally enacted as part of the bill, leaving

the bill without an official name) represents the first major piece of tax

legislation …

The Sovereign Right To Tax: How Bilateral Investment Treaties Threaten Sovereignty, Jennifer Bird-Pollan

Law Faculty Scholarly Articles

Bilateral Investment Treaties, ("BITs"), are both a response to and likely at least partly responsible for the significant increase in international investments in the last fifty years. BITs provide potential private investors government assurances regarding a variety of factors relevant to their investments. Among these assurances, BITs regularly address the tax authority that the host government has with regard to the foreign investor, often protecting that foreign private investor against changes to the host country's tax system. If an investor believes the host country has violated the terms of the BIT, that investor can bring a claim against the country …

Bringing In The Sheaves: Combating Televangelists' Abuse Of The Internal Revenue Code, Cody S. Barnett

Kentucky Law Journal

No abstract provided.

Government As Investor: The Case Of Immediate Expensing, Rebecca N. Morrow

Kentucky Law Journal

For more than sixty years, tax scholars have recognized conditions under which the government ceases to be a mere taxing entity—imposing a rate of tax on a business’s profits—and through the operation of tax law becomes more like an investment partner—contributing its fair share of capital to new investments and proportionately sharing in losses as well as gains. These conditions, which are satisfied by immediate expensing policies, are now common.

The investment partner analogy has been analyzed from the perspective of a taxpayer who, as a result of partnership-like treatment, enjoys returns on investment that are effectively tax-exempt. However, far …

Why Tax Wealth Transfers?: A Philosophical Analysis, Jennifer Bird-Pollan

Law Faculty Scholarly Articles

The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of wealth transfer taxation in the larger scheme of the U.S. tax system. Wealth and income inequality are at historically high levels, and the responses to these issues are often reduced to a simplistic political dichotomy of “right” versus “left.” The multitude of views of the American people cannot be reduced to such simple generalities without losing important nuances. This Article identifies three general categories of political philosophical viewpoints that are commonly endorsed by both politicians and everyday Americans, and then examines the current …

No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly

Kentucky Law Journal

No abstract provided.

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

Kentucky Journal of Equine, Agriculture, & Natural Resources Law

No abstract provided.

The Pay Or Play Penalty Under The Affordable Care Act: Emerging Issues, Kathryn L. Moore

Law Faculty Scholarly Articles

The Affordable Care Act does not require that employers provide employees with health care coverage. It does, however, impose an excise tax on large employers that fail to offer their employees affordable employer-sponsored health care coverage. The excise tax, commonly referred to as a “pay-or-play penalty,” was scheduled to go into effect beginning in 2014. The United States Treasury Department (“Treasury”), however, has delayed enforcement of the penalty until 2015 for employers with 100 or more full-time employees, and until 2016 for employers with 50 to 99 employees.

Implementation of the pay-or-play penalty has given rise to a host of …

Staring At The Sun: How Property Tax Incentives And Third Party Ownership Can Stimulate The Residential Solar Energy Market, Dillon Nichols

Kentucky Journal of Equine, Agriculture, & Natural Resources Law

No abstract provided.