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Articles 211 - 217 of 217
Full-Text Articles in Tax Law
Mitt Romney, The 47% Percent, And The Future Of The Mass Income Tax, Lawrence A. Zelenak
Mitt Romney, The 47% Percent, And The Future Of The Mass Income Tax, Lawrence A. Zelenak
Faculty Scholarship
No abstract provided.
The Uneasy Case Against Tax Lien Subordination, Shu-Yi Oei
The Uneasy Case Against Tax Lien Subordination, Shu-Yi Oei
Faculty Scholarship
I.R.C. § 6323, which governs how the federal tax lien ranks against the interests of the taxpayer’s other creditors, subordinates the tax lien to the claims of other creditors in various ways. Tax lien subordination is commonly justified on the grounds that it enhances taxpayer asset value, facilitates commercial transactions, and reduces monitoring costs for private creditors. This short essay argues, however, that these benefits may be illusory. Tax lien subordination may, in fact, create costs and distortions and may lead to unfair distributive results. This essay suggests that the tax lien priority scheme might be made less costly by …
Taxing Bankrupts, Shu-Yi Oei
Taxing Bankrupts, Shu-Yi Oei
Faculty Scholarship
When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy protection transfers the risk of financial distress from a debtor to her creditors, the tax priority debate should be understood as a fight about how much debtor default risk the government should have to assume relative to other creditors. This Article argues that the government’s share of debtor default risk should be limited …
Up In The Air Over Taxing Frequent Flyer Benefits: The American, Canadian, And Australian Experiences, Lawrence A. Zelenak
Up In The Air Over Taxing Frequent Flyer Benefits: The American, Canadian, And Australian Experiences, Lawrence A. Zelenak
Faculty Scholarship
No abstract provided.
Ending The Sweetheart Deal Between Big-Time College Sports And The Tax System, Richard L. Schmalbeck
Ending The Sweetheart Deal Between Big-Time College Sports And The Tax System, Richard L. Schmalbeck
Faculty Scholarship
This paper was prepared for the annual conference of the National Center for Philanthropy and Law, held at the NYU Law School, held October 24-25, 2013. The overall topic was “Tax Issues Affecting Colleges and Universities,” and I was asked to address specifically those issues relating to athletics. This paper considers two specific issues that have in common only that they involve college sports, and are plagued by egregiously bad, (in this case, egregiously generous), tax treatment: the failure of the IRS to regard any part of the revenue from college sports as unrelated business income, and the choice by …
Payroll Taxes, Mythology And Fairness, Linda Sugin
Payroll Taxes, Mythology And Fairness, Linda Sugin
Faculty Scholarship
As the 2012 fiscal cliff approached, Congress and President Obama bickered over the top marginal income tax rate that would apply to a tiny sliver of the population, while allowing payroll taxes to quietly rise for all working Americans. Though most Americans pay more payroll tax than income tax, academic and public debates rarely mention it. The combined effect of the payroll tax and the income tax produce dramatically heavier tax liabilities on labor compared to capital, producing substantial horizontal and vertical inequity in the tax system. This article argues that a fair tax system demands just overall burdens, and …
Taxing Social Enterprise, Lloyd Histoshi Mayer, Joseph Ganahl
Taxing Social Enterprise, Lloyd Histoshi Mayer, Joseph Ganahl
Journal Articles
The fairly strict divide in the United States between for-profit and nonprofit forms presents a quandary for many entrepreneurs who want to combine doing good with doing well. On the one hand, for-profits offer great flexibility and access to capital and so attract entrepreneurs who would like to take advantage of the ability of for-profits to scale up rapidly to meet growing demand. At the same time, however, for-profit forms also limit entrepreneurs’ ability to engage in philanthropy, due to the fiduciary duties managers owe to the equity holders. On the other hand, nonprofits offer their founders the freedom to …