Tax Law Commons^™

Why Aviation Fuel Remains Untaxed: Legal Barriers To Aviation Fuel Taxation, Giedre Lideikyte Huber

Pace Environmental Law Review

Aviation fuel remains largely untaxed worldwide, despite the sector’s growing contribution to global greenhouse gas emissions. This article examines the legal foundations of this exemption and argues that it results less from fiscal necessity than from historical international law and institutional inertia. The Chicago Convention (1944), subsequent ICAO policy instruments, and a dense network of air service agreements have collectively constrained states’ ability to tax aviation fuel, a stance reinforced by the delegation of aviation emissions to ICAO under the Kyoto Protocol. A comparative analysis of the European Union, Switzerland, and the United States shows that domestic frameworks replicate these …

Enumerating Environmental Exemptions In Section 501(C)(3), Samuel D. Brunson

Pace Environmental Law Review

Tens of thousands environmental charities operate with the United States. These charities operate to “preserve, protect, and improve the environment.” Roughly half of the revenue of environmental charities is sourced directly from the public. These public donations depend, at least in part, on the organizations’ tax-exempt status, which allows donors to deduct their donations for tax purposes. Because donors take into account the after-tax cost of their donations, an environmental charity’s tax exemption encourages donors to donate more than they would if the charity lacked a tax exemption. However, an environmental organization’s tax-exempt status is tenuous and contingent on agency …

Environmental Tax Incentives: Lessons From The U.S. Inflation Reduction Act (So Far), Genevieve A. Tokić

Pace Environmental Law Review

In 2022, the United States enacted the Inflation Reduction Act (“IRA”), which President Biden touted as the most significant action the U.S. Congress has ever taken on clean energy and climate change. It is the primary governmental effort taken to date in furtherance of the United States’s commitments to reduce greenhouse gas emissions (“GHGs”) under the Paris Climate Agreement. The primary tools used by the IRA are tax incentives, implemented through changes to the Tax Code that expand existing tax credits and, in some cases, create new ones. An additional important feature of the IRA is the introduction of a …

Air Source And Ground Source Heat Pumps: A Comparison And Analysis Of The Effects Of U.S. Federal And New York Tax Incentives In The Adoption Of Both Systems, Samuel F. De Carvalho

Pace Environmental Law Review

Air-source and ground-source heat pumps have proven to be a valuable mechanism in reducing greenhouse gas (GHG) emissions resulting from fossil fuel-based heating and cooling systems in residences and buildings. This study offers an analysis of the potential impact of federal and state tax incentives on the adoption of ground-source heat pumps (GSHP) and air-source heat pumps (ASHP) for residential heating and cooling purposes, aiming to determine their effectiveness as climate change policy measures. This paper suggests that despite a considerable reduction in the cost of GSHPs compared to ASHPs after the application of the tax incentives, the installation of …

Understanding Output-Based Pricing Systems, Wei Cui

Pace Environmental Law Review

In recent years, Canada has implemented a distinctive carbon pricing regime, known as “output-based pricing systems” (OBPS), to incentivize emission reductions for large industrial facilities. This regime has come under heightened scrutiny as a more general carbon tax, the federal fuel charge, was cancelled in 2025 due to political controversy. However, OBPS regimes have received no prior economic analysis; commentators have mostly criticized the weakness of the emission trading markets within them. This article argues that OBPS should be viewed as primarily implementing a carbon tax with an intensity-based exemption. OBPS further introduces emissions trading into this carbon tax regime, …

Seven Ways Of Looking At The Climate Crisis, Bridget J. Crawford

Pace Environmental Law Review

This essay introduces the symposium issue of the Pace Environmental Law Review featuring seven works written in connection with the March 2025 conference on “Taxation, the Environment, and Climate Change.” This essay identifies and explores three common themes in the articles: (1) the role of taxation in environmental protection, (2) the tax law’s impact on human behavior, and (3) the optimal design for tax laws to mitigate climate change. This essay also sketches a few possible directions for future scholarship at the intersection of taxation and environmental law. It concludes by emphasizing the need for lawyers, lawmakers, policymakers, and advocates …

Death & Taxes: Preserving The Second Amendment From "Absolute Obliteration" With Congress' Powers Of Taxation?, Christian Ketter

University of Cincinnati Law Review

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

Taxes And Tournaments, Alex Raskolnikov

Faculty Scholarship

What is the best way to reduce economic inequality? Economists, lawyers, political philosophers, and politicians have pondered this question for decades. Yet there is another group of savvy and highly motivated individuals who have been thinking about redistribution for just as long. Commissioners of the National Football League, the National Basketball Association, the National Hockey League, and Major League Baseball, together with team owners and player unions, have been inventing and reinventing ways to redistribute resources, and they continue to do so today. The same is true of the President of National Collegiate Athletic Association, along with the heads of …

Gender And Tax Scholarship As Critical Method, Bridget J. Crawford

Elisabeth Haub School of Law Faculty Publications

Part I of this Essay offers an overview of the legal scholarship that laid the intellectual foundation for the field of gender and tax scholarship. Part II briefly recaps the organization of the symposium and the work presented. The collective work arising from the symposium reflects both the breadth and complexity of contemporary thinking on gender and taxation. In many cases, the symposium essays push the boundaries of the field in new and generative directions. Part III then turns toward the future, identifying areas of inquiry that remain underexplored, with an eye toward paths for continued research. This Essay closes …

Do Civil Penalties Punish? The Fbar Penalty And The Case For An Emboldened Excessive Fines Clause, Scott Oatkin

Cardozo Law Review

The Report of Foreign Bank and Financial Accounts (FBAR) regime authorizes the IRS to impose severe penalties—up to the greater of $100,000 or fifty percent of the account balance—for failure to report foreign bank accounts exceeding $10,000. While the Eighth Amendment protects Americans from “excessive fines,” circuit courts are split on whether the FBAR penalty constitutes a fine and is subject to constitutional scrutiny. Some courts have found that the FBAR penalty is wholly remedial and beyond the reach of the Excessive Fines Clause, but this Note argues that such an interpretation is inconsistent with the history and case law …

Defining The Field Of Law And Macroeconomics: A Framework From International Monetary Law, Nikita Aggarwal, Adam Feibelman

Articles

This Article proposes an analytical framework for defining the contours of the emerging field of law and macroeconomics drawing on the International Monetary Fund's principle of "macro-criticality." Such a framework can help steer scholarly debate toward a clearer understanding of the relationship between law and the economy and inform policymaking within that domain. In its native context, the macro-criticality principle limits the IMF's jurisdiction to policy areas that are critical for member countries' domestic and external stability. The IMF's approach distinguishes between a core set of macrocritical policies and other non-core policies that are contextually macrocritical. Over time, the IMF …

Beneficial Ownership In Domestic Tax Legislation, Some Clarity, But Far From ‘Well Established’: Hargreaves Property Holdings Ltd V Hmrc [2024] Ewca Civ 365, Vincent Ooi

Research Collection Yong Pung How School Of Law

The concept of beneficial ownership is extensively used in domestic tax legislation, but several decades ofinconsistent case law have muddied the waters as to exactly what it means. With the leading casesstopping short of the apex court, it is difficult to reconcile the cases and come up with a clear definition ofbeneficial ownership. The recent Hargreaves decision by Falk LJ (with whom Nugee and Peter JacksonLJJ agreed) represents the most structured judicial attempt to rationalise the concept to date. This notesuggests that, contrary to Falk LJ’s statement that the concept is ‘well established’, the law pre-Hargreaveswas far from clear. This …

Panel 5 - Transnational Networks And Global Tax Governance, Amin Mawani, Shu-Yi Oei, Miranda Stewart

A. Cockfield Memorial Symposium

Chair: Amin Mawani (York University)

Shu-Yi Oei (Duke University), Transnational Actors and Networks in Global Tax Reform

Miranda Stewart (New York University/University of Melbourne), Are We Still Regulating Up? Transnational Networks and Global Cooperation in Tax Administration

Commentators: Lilian Faulhaber (Georgetown University); Angelo Nikolakakis (EY)

Panel 6 - Tax Sovereignty Asserted And Practiced, David Duff, Jonathan Farrar, Lyne Latulippe, Nicolas Proulx, Jinyan Li

A. Cockfield Memorial Symposium

Chair: David Duff (University of British Columbia)

Jonathan Farrar (Wilfrid Laurier University), Mapping Public Attitudes Toward Taxation: A Cross-National Study of Fiscal Citizenship

Lyne Latulippe (Université de Sherbrooke) and Nicolas Proulx, (Members of Parliament in Development and Adoption of International Tax Policy), Implementation of International Tax Policy by the Canadian Parliament – The case of the MLI

Jinyan Li (Osgoode Hall Law School) and Angelo Nikolakakis (EY), Shrinking Tax Sovereignty in Canada? Evidence from the Income Tax Act

Commentators: Sophie Chatel (MP); Shawn Porter (Deloitte)

Program - A. Cockfield Memorial Symposium, York University

A. Cockfield Memorial Symposium

No abstract provided.

Panel 3 - Sovereignty In The Age Of Digitalization, Ken Klassen, Yariv Brauner, Ivan Ozai, David Duff

A. Cockfield Memorial Symposium

Chair: Ken Klassen (University of Waterloo)

Yariv Brauner (University of Florida), When Things Break Down: Taxing the Digital Economy in an Even Less Cooperative World

Ivan Ozai (Queen’s University), Taxing Decentralized Governance

David Duff (University of British Columbia), Globalization, Digitalization, and Individual Taxation

Commentators: Lori McMillan (Washburn University); Shay Menuchin (KPMG)

Panel 4 - Ai, Tax Avoidance And Disputes Resolution, Ivan Ozai, Jean-Pierre Vidal, Natalie Goulard, Geoffrey Loomer

A. Cockfield Memorial Symposium

Chair: Ivan Ozai (Queen’s University)

Jean-Pierre Vidal (HEC Motréal) and Natalie Goulard (Spiegel Ryan), Economic Substance in Section 245: Can AI Help Humans?

Geoffrey Loomer (University of Victoria), Tax Treaty Shopping in the Digital Era: Is Canada Responding Effectively?

Commentators: Jeffrey Trossman (Blakes); Catherine Brown (University of Calgary)

Panel 2 - Tax Sovereignty: Legitimate Authority And Boundaries, Geoffrey Loomer, Tsilly Dagan, Jennifer Farrell

A. Cockfield Memorial Symposium

Chair: Geoffrey Loomer (University of Victoria)

Tsilly Dagan (University of Oxford), Rethinking Tax Sovereignty: Between Power and Legitimate Authority

Jennifer Farrell (Western University), Tax implications of the new EU Foreign Subsidies Regulation Rules

Commentators: Stephen Shay (Boston College); Cees Peters (Tilburg University)

Panel 1 - Tax Sovereignty Between Law And Power, Heather Evans, Kim Brooks, Opeyemi Bello, Craig Elliffe, Reuven Avi-Yonah, Blazej Kuzniacki

A. Cockfield Memorial Symposium

Chair: Heather Evans (Canadian Tax Foundation)

Kim Brooks (Dalhousie University) and Opeyemi Bello (University of Manitoba), Amidst Global Hostilities and Retaliatory Tariffs and Taxation: Analyzing How International Tax Policy Can Foster Global Peace

Craig Elliffe (University of Auckland), Taxing Foreigners Discriminatorily: Lessons from the Reserved Anglosphere

Reuven Avi-Yonah (University of Michigan) and Blazej Kuzniacki (Lazarski University), Rule of Law v. Rule of Power: US Tax Defense Measures in Light of the International Law of Countermeasures

Commentators: Shawn Porter (Deloitte); Remi Gagnon (Finance, Canada)

Book Review: Untaxed: The Rich, The Irs,And A New Approach To Tax Compliance, Leslie Book

Faculty Publications

No abstract provided.

Ncti Is The New Gilti, And States Should Still Conform, David Gamage, Darien Shanske

Faculty Publications

This essay continues our series on corporate profit shifting by analyzing how states should respond to the federal One Big Beautiful Bill Act, which transformed GILTI into the new Net Controlled Foreign Corporation Tested Income (NCTI) regime. We argue that states should conform to this new federal provision as a reasonable and legally sound approach to combatting the persistent profit shifting that erodes state tax bases. The 60 percent inclusion rate for NCTI effectively serves as a practical, "rough justice" estimate of income that was economically generated domestically but improperly shifted offshore — an estimate supported by empirical research. We …

The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Mr. David Forst, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

Understanding Section 1202: The Qualified Small Business Stock Exemption, Myra Sutanto Shen

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Legislative Update – Tax And Non–Tax, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: What’S New With Staking And Mining?, Yamilette Gonzalez

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: What Happens When You’Re Paid In Crypto?, Weng Ng

The Contemporary Tax Journal

No abstract provided.

The Deductibility Of Scam Losses: Cca 202511015, Jing Luo

The Contemporary Tax Journal

No abstract provided.