Tax Law Commons^™

Revisiting The Missed Pigouvian Opportunity Of The First Industrial Revolution: A Carbon-Based Pigouvian Tax On Ai, Haozheng Jiang

SLU Law Journal Online

As artificial intelligence (AI) reshapes the economy with comparative speed and scope as during the First Industrial Revolution, policymakers face a familiar dilemma: how to preserve technological progress while addressing its negative externalities. This article proposes a uniform, carbon-based Pigouvian tax on AI as a practicable and forward-looking solution to correct one of AI’s most readily measurable negative externalities without stifling innovation. Drawing on lessons from existing carbon-pricing systems, this article contends that such a tax should be designed with flexibility and transparency to promote both effectiveness and political feasibility. Properly structured, the tax would not deter AI development but …

Can They Take Your Money If You’Re Not Here ?, Cardozo Tax Law Society

2025–2026 Flyers

Come listen to a mock trial of Professor Zelinsky's ongoing case against New York for a tax assessment.

Getting To Know Tax Law: A Conversation With Professors And Practitioners, Cardozo Tax Law Society

2025–2026 Flyers

No abstract provided.

Tax Law Panel, Cardozo Tax Law Society, Heyman Center On Corporate Governance, Cardozo Business Law Society

2025–2026 Flyers

Joined By:

• Kirkland & Ellis
• Troutman Pepper Locke
• Lewis Brisbois
• Legal Services of NYC

The Samuel & Ronnie Heyman Center On Corporate Governance Invites You To: Taxes Vs Tariffs, Heyman Center On Corporate Governance, Cardozo Business Law Society, Luís Calderón Gómez, Harlan Grant Cohen, Scott Maberry, Maria Celis, Gregory Spak

2025 Event Invitations

Market participants are preparing for the tax and trade policies pursued by the second Trump administration. Regarding taxes, proposals include making expiring Tax Cuts and Jobs Act provisions permanent, ending green energy subsidies from the Inflation Reduction Act, and exempting certain income from taxation. Proposed tariffs range from retaliatory measures-in-kind to targeting Chinese market participation to a universal 20% import tariff. On the campaign trail, the President often presented these proposals as part of a shift of financial burdens from domestic taxpayers to foreign companies. In a panel discussion with tax and trade experts, we will seek to determine the …

February 5, 2025 — Letter To The House Ways And Means Committee On Tax, American Dental Association

Advocacy in Action letters

No abstract provided.

January 15, 2025 — Welcome Letter To Members Of The 119th Congress, American Dental Association

Advocacy in Action letters

No abstract provided.

Can They Take Your Money If You're Not Here?, Tax Law Society

2024–2025 Flyers

No abstract provided.

Restoring The Economic Interest Standard In The Taxation Of Mineral Resources, Barksdale Hortenstine, Gary R. Huffman, J. Andrew Miller

Rowling Books

In Restoring the Economic Interest Standard in the Taxation of Mineral Resources, Hortenstine, Hoffman, and Miller provide an important analysis of the U.S. Fifth Court of Appeals' 2022 decision in Exxon Mobil Corp. v. United States. They argue that the Fifth Circuit failed to adhere to the most basic historical precedent established for the concepts defining the economic interest in a mineral property. The authors examine the development of the federal taxation of natural resources, focusing on the interdependence and interaction of the concepts of economic interest and percentage depletion.

The first part of the book focuses on …

Comparative Tax Law Guide, Kim Brooks

OER Texts

This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:

• more deeply understand your own tax system and context;
• learn about another country’s system and context;
• draw general conclusions about tax law;
• press for or support tax law change;
• facilitate tax law harmonization or coordination among jurisdictions;
• delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
• explain why a country’s tax laws are the way they are; and …

Public Education: Engaging With Secondary Education In Schools, In International Handbook On Clinical Tax Education (Amy Lawton Ed., 2023), Michelle Lyon Drumbl

Books and Chapters

This chapter will consider the benefits of public education by considering educational outreach projects in secondary schools. Chapter 8 discussed the importance of tax education for young people. Forging relationships with local schools (and, indeed, wider community organisations) is a worthwhile endeavour for any clinical tax education project. In addition to the benefits to university students (covered in more detail in Part III), the community benefits include stronger ties to the local community as well as a contribution to the financial literacy (and tax literacy) of taxpayers.

Freeports: An Introduction To The Next Battleground Of International Tax Avoidance, Charles F. Whitten

SLU Law Journal Online

Freeports, special zones that offer favorable tax policies to goods being housed therein, are quietly and quickly becoming a favored investment tactic used by the ultra-wealthy. In this article, Charles F. Whitten discusses how freeport expansion threatens to unravel international efforts to combat tax avoidance and money laundering.

The Global Minimum Tax Agreement: An End To Corporate Tax Havens?, Colleen Essid

SLU Law Journal Online

The June 2021 OECD Global Tax Agreement between countries advocates for a Global Minimum Corporate Tax (GMT) rate of 15%. In this article, Colleen Essid argues that if the negotiating countries manage to overcome roadblocks from countries such as Ireland and the potential hurdle of U.S. congressional approval, the GMT could mean the end of the modern-day tax haven.

International Tax: Tax Treaties, Kim Brooks

OER Texts

This compendium of materials is designed to support the study of tax treaties around the world.

Foreword, In From The Texas Cotton Fields To The United States Tax Court: The Life Journey Of Juan F. Vasquez (Mary Theresa Vasquez & Anthony Head, 2020), Brant J. Hellwig

Books and Chapters

The story of the life of the first Hispanic American appointed to serve as a judge on the United States Tax Court. An educational and inspirational story of a professional career, the book is accessible to lawyers and laypersons of all ages.

The Cambridge Handbook Of Social Enterprise Law, Lloyd Histoshi Mayer

Books

Book Chapters

Lloyd Hitoshi Mayer, Creating a Tax Space for Social Enterprise, in The Cambridge Handbook of Social Enterprise Law 157 (Benjamin Means & Joseph W. Yockey eds., 2018)

While still relatively few in number compared to traditional nonprofit and for-profit organizations, the rise of social enterprises represents a possible disruption of not only existing models of doing business but also areas of law that in many respects have seen little fundamental change for decades. One such area is domestic tax law, where social enterprises currently find themselves subject to the rules of for-profit activities and entities. Here, both scholars …

Clark Memorandum: Fall 2017, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society

The Clark Memorandum

• Ascending the Mountain: A Story of the People of the Great Hill (Michalyn Steele)
• Unlocking Potential: How a Law Degree Amplifies Your Ability to Bless the World (Jane Mitchell)
• The EU Apple Case: Who Has a Dog in the Fight? (J. Clifton Fleming, Jr.)

Perspectives - Jonathan Denham And Paul Wolf Of Denham Wolf Real Estate Services, James Hagy, Kelly Padden

Rooftops Project

In a conversation with Kelly Padden and Professor James Hagy of The Rooftops Project, Jon Denham and Paul Wolf reflect on their experiences with not-for-profit projects across mission types to draw lessons about creativity in locating and securing permanent space in one of the world’s most expensive real estate markets.

Perspectives - Bms Building Management Systems, James Hagy, Frank Loffreno

Rooftops Project

How can not-for-profit organizations better prepare themselves to launch and sustain effective relationships with their outside janitorial, security, and maintenance service providers? Mike Doherty, President and CEO of BMS Building Management Services, and members of his New York City team consider these themes with Frank Loffreno and Professor James Hagy of The Rooftops Project.

Perspectives - Wework, James Hagy, Stephen Caracappa

Rooftops Project

While the concept of executive office suites has existed for decades, in recent years innovations have emerged seeking to provide a broader range of services and a sense of community combined with affordability and flexibility. Stephen Caracappa and Professor James Hagy of The Rooftops Project talk with WeWork executives David Fano and Mark Lapidus (Class of 2012) about the company’s business model, space concept and design, and the applications for not-for-profit organizations.

Perspectives - David Samuels And Themes Karalis Of Duval & Stachenfeld Llp, James Hagy, Jordan Moss

Rooftops Project

Federal and state law can impose compliance requirements affecting both disposing of and transacting in real estate by not-for-profit organizations. In a dialogue with The Rooftop Project’s Jordan Moss and Professor James Hagy, David Samuels and Themes Karalis of the law firm Duval & Stachenfeld illustrate situations, including some unique to New York law and regulation, in which compliance and care are warranted.

Profiles - Rosie's Theater Kids, James Hagy, Frank Loffreno

Rooftops Project

What started out as a single dance and song class in a borrowed New York City public school lunchroom has evolved into programming that touches the lives of students across all five New York City boroughs in a dedicated building near the heart of the Broadway theater district. The Rooftops Project’s Frank Loffreno and Professor James Hagy visit with Rosie’s Theater Kids cofounder and Artistic and Executive Director Lori Klinger and Director of Advancement Lindsay Miserandino at the Maravel Arts Center in New York’s Midtown West neighborhood.

Profiles - The Sammons Center, James Hagy, Brenda Alejo

Rooftops Project

A historic but disused water pumping station, sited between active freeways, became an early and enduringly successful innovator in mission-centered notfor- profit supportive space for the arts. Brenda Alejo and Professor James Hagy of The Rooftops Project talk with Joanna St. Angelo, Executive Director of the Sammons Center for the Arts in Dallas, Texas.

Profiles - Barrier Free Living, James Hagy, Christopher Whalen

Rooftops Project

What if you were homeless, a victim of domestic violence, and perhaps were also struggling with physical or mental disabilities? Where would you go? Christopher Whalen and Professor James Hagy of The Rooftops Project visit with Paul Feuerstein, founder, President, and CEO of Barrier Free Living, which has served these needs in New York City through a unique program established almost 40 years ago.

Perspectives - 120 Wall Street, James Hagy, Alison Snyder

Rooftops Project

Through a decades-long collaboration with the city and state, not-for-profit tenants occupy office space in a landmarked structure in the heart of Wall Street with the unusual advantage of no real estate taxes. The Rooftop Project’s Alison Snyder and Professor James Hagy interview Jeremy Moss and Camille McGratty of Silverstein Properties at the iconic 120 Wall Street building in lower Manhattan.

Perspectives - Susanna Fodor Of Scarola Malone Zubatov, James Hagy, Alicia Langone

Rooftops Project

In a recent visit with the Rooftops Project's Alicia Langone and Professor James Hagy, construction lawyer Susanna Fodor offers views on the tenant improvement process when a not-for-profit organization selects space to lease and on routine repair and renovation projects for properties a not-for-profit may own.

Perspectives - Marty Festenstein Of Nelson, James Hagy, Jennessy Angie Rivera

Rooftops Project

Interior Design Professional Marty Festenstein shares insights on the design process for tenant spaces with Professor James Hagy and Rooftops Project team member Jennsessey Rivera.

Perspectives - Emmy Award-Winning Producer And Director Thomas Kaufman, James Hagy, Colin Pearce

Rooftops Project

What makes an effective message when asking for donations to a capital project using video and streaming media? Professor James Hagy and Rooftops Team member Colin Pearce asked Emmy Award-winning producer and director Tom Kaufman after screening his remarkable two-minute video for the Playtime Project, the goal of which was to fund construction of a children’s playground for a large homeless shelter in a converted, former general hospital in the District of Columbia.

Profiles - Right Where We Started: Celebrating New York City Organizations At The Same Locations Over A Century Or More, James Hagy, Alicia Langone, Jordan Moss, Sahar Nikanjam, Bridget Pastorelle, Colin Pearce, Jennessy Angie Rivera, Ronna Zarrouk

Rooftops Project

Featuring these New York City not-for-profit institutions: The Art Students League of New York; The Bowne House Historical Society; The Bronx Zoo; Carnegie Hall; Flushing Friends (Old Quaker) Meeting House; Middle Collegiate Church; Snug Harbor Cultural Center & Botanic Garden and Sailors’ Snug Harbor in the City of New York

This article was collaboration among Professor James Hagy, Director of The Rooftops Project at New York Law School, and Alicia Langone, Jordan Moss, Sahar Nikanjam, Bridget Pastorelle, Colin Pearce, Jennessy Angie Rivera, and Ronna Zarrouk, student members of The Rooftops Project.

International Taxation In China : A Contextual Analysis, Jinyan Li

Books

Chinese tax law affects corporations engaged in cross-border transactions with China. It may also impact the development of the international tax regime as China is increasingly engaged in international tax reform efforts, such as the G20/OECD BEPS Project. Chinese tax law is thus important to taxpayers, tax professionals and policymakers worldwide. However, it is a challenge to find comprehensive information and insightful analysis of Chinese tax law in English. International Taxation in China: A Contextualized Analysis meets that challenge. This book deals with the Chinese international tax regime, focusing on the enterprise income tax and tax treaties. First, it covers …