Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Environmental Law (15)
- Legislation (12)
- Natural Resources Law (12)
- Estates and Trusts (11)
- Land Use Law (11)
-
- Social and Behavioral Sciences (11)
- Environmental Policy (10)
- Environmental Sciences (10)
- Natural Resources Management and Policy (10)
- Natural Resources and Conservation (10)
- Physical Sciences and Mathematics (10)
- Property Law and Real Estate (10)
- Public Affairs, Public Policy and Public Administration (10)
- Taxation-Federal (7)
- Water Law (7)
- Dispute Resolution and Arbitration (6)
- Indigenous, Indian, and Aboriginal Law (6)
- Law and Economics (6)
- Water Resource Management (6)
- Taxation-Transnational (5)
- Constitutional Law (4)
- Taxation-State and Local (4)
- Commercial Law (3)
- Comparative and Foreign Law (3)
- International Trade Law (3)
- Taxation-Federal Estate and Gift (3)
- Administrative Law (2)
- Arts and Humanities (2)
- Institution
-
- University of Colorado Law School (10)
- University of Michigan Law School (5)
- University of Georgia School of Law (4)
- Boston University School of Law (3)
- Cleveland State University (2)
-
- Schulich School of Law, Dalhousie University (2)
- University of Nevada, Las Vegas -- William S. Boyd School of Law (2)
- University of South Carolina (2)
- Association of Arab Universities (1)
- BLR (1)
- Columbia Law School (1)
- Fordham Law School (1)
- Louisiana State University Law Center (1)
- Mississippi Christian University School of Law (1)
- Mitchell Hamline School of Law (1)
- Osgoode Hall Law School of York University (1)
- Sotheby's Institute of Art (1)
- Suffolk University (1)
- The Peter A. Allard School of Law (1)
- The University of Akron (1)
- University of Florida Levin College of Law (1)
- University of Maine School of Law (1)
- University of Richmond (1)
- Vanderbilt University Law School (1)
- Villanova University Charles Widger School of Law (1)
- Washington and Lee University School of Law (1)
- Publication Year
- Publication
-
- Books, Reports, and Studies (10)
- Faculty Scholarship (5)
- Articles (4)
- Georgia Journal of International & Comparative Law (3)
- Scholarly Works (3)
-
- LLM Theses (2)
- Akron Tax Journal (1)
- All Faculty Publications (1)
- Articles & Book Chapters (1)
- Cleveland State Law Review (1)
- ExpressO (1)
- Faculty Publications (1)
- Fordham Urban Law Journal (1)
- Journal Articles (1)
- Journal of Law and Health (1)
- Law Faculty Publications (1)
- MA in Art Business Dissertations (1)
- MC Law Review (1)
- Michigan Law Review (1)
- Ocean and Coastal Law Journal (1)
- South Carolina Journal of International Law and Business (1)
- Suffolk University Law School Faculty Works (1)
- UF Law Faculty Publications (1)
- Vanderbilt Journal of Entertainment & Technology Law (1)
- Villanova Environmental Law Journal (1991 - ) (1)
- Washington and Lee Journal of Civil Rights and Social Justice (1)
- مجلة جامعة الإمارات للبحوث القانونية UAEU LAW JOURNAL (1)
- Publication Type
Articles 31 - 48 of 48
Full-Text Articles in Tax Law
Private Lands Conservation In Belize, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In Belize, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
49 p. : map ; 28 cm
Private Lands Conservation In The U.S. Virgin Islands, Sonja Klopf, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The U.S. Virgin Islands, Sonja Klopf, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
61 p. ; 28 cm
Private Lands Conservation In The Republic Of The Marshall Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Republic Of The Marshall Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
59 p. ; 28 cm
Private Lands Conservation In The Dominican Republic, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Dominican Republic, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
56 p. ; 28 cm
Private Lands Conservation In The Bahamas, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Bahamas, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
59 p. ; 28 cm
The Clean-Fuel Vehicle Tax Deduction: Will It Drive An Increase In Fuel Efficiency Standards, Heather Munoz
The Clean-Fuel Vehicle Tax Deduction: Will It Drive An Increase In Fuel Efficiency Standards, Heather Munoz
Villanova Environmental Law Journal (1991 - )
No abstract provided.
Private Lands Conservation In The British Virgin Islands, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The British Virgin Islands, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
46 p. ; 28 cm
Private Lands Conservation In Grenada, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In Grenada, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
47 p. ; 28 cm
Private Lands Conservation In Guam, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In Guam, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
93 p. ; 28 cm
Private Lands Conservation In The Federated States Of Micronesia, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Federated States Of Micronesia, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
74 p. ; 28 cm
Private Lands Conservation In St. Vincent And The Grenadines, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In St. Vincent And The Grenadines, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
56 p. ; 28 cm
Congress, Public Values, And The Financing Of Private Choice, Mary L. Heen
Congress, Public Values, And The Financing Of Private Choice, Mary L. Heen
Law Faculty Publications
This Article examines the financing dimension of private choice, with a focus on Congress’s taxing and spending decision-making processes. The Article begins with an overview of the financing and performance dimensions of privatization decisions, followed by an analysis of how taxation relates to both dimensions. Private choice can be financed individually, that is, paid for by an individual’s own resources, facilitated by general tax reduction. Alternatively, private choice can be financed collectively by using tax revenues (or borrowed funds) to pay for privately provided goods and services. The tendency in political debate to conflate those two forms of financing, as …
Enabling Work For People With Disabilities: A Post-Integrationist Revision Of Underutilized Tax Incentives, Francine J. Lipman
Enabling Work For People With Disabilities: A Post-Integrationist Revision Of Underutilized Tax Incentives, Francine J. Lipman
Scholarly Works
No abstract provided.
No More Parking Lots: How The Tax Code Keeps Trees Out Of A Tree Museum And Paradise Unpaved, Francine J. Lipman
No More Parking Lots: How The Tax Code Keeps Trees Out Of A Tree Museum And Paradise Unpaved, Francine J. Lipman
Scholarly Works
No abstract provided.
The Uneasy Marriage Of Export Incentives And The Income Tax, Mihir A. Desai, James R. Hines Jr.
The Uneasy Marriage Of Export Incentives And The Income Tax, Mihir A. Desai, James R. Hines Jr.
Articles
This paper investigates the economic effect of tax incentives for American exports. These incentives include a partial tax exemption for export profits (available by routing exports through foreign sales corporations) and the allocation of some export profits to foreign-source income for purposes of U.S. taxation. The analysis highlights three important aspects of these policies. First, official figures appear to understate dramatically the tax expenditures associated with some U.S. export incentives. Correctly measured, total export benefits provided through the income tax are equivalent to a 1-percent ad valorem subsidy. Second, the 1984 imposition of more rigorous requirements for obtaining export subsidies …
The Failure To Provide Adequate Higher Education Tax Incentives For Lower-Income Individuals, Natasha Mulleneaux
The Failure To Provide Adequate Higher Education Tax Incentives For Lower-Income Individuals, Natasha Mulleneaux
Akron Tax Journal
This Article suggests that the cost of the education incentives in the Taxpayer Relief Act of 1997 is better spent on programs which more effectively subsidize lower-income families' educational expenses. Part II discusses the benefits of higher education for the nation and individuals, and it provides a brief history of the federal government's role in funding higher education. Part III discusses the effect that increasing tuition costs and eroding grant programs likely have on college attendance. Part IV outlines the educational incentives contained in the Taxpayer Relief Act and critiques the usefulness of the tuition tax credits, and Part V …
Current Tax Trends Affect Historic Rehabilitation: Catalyst Or Obstacle To The Preservation Of Our Nation's History? , William P. Van Saders
Current Tax Trends Affect Historic Rehabilitation: Catalyst Or Obstacle To The Preservation Of Our Nation's History? , William P. Van Saders
Fordham Urban Law Journal
Over the past decade, there has been a growing awareness of the need to restore structures of historic significance on both national and local levels. Both Presidents Carter and Reagan have supported the adoption of extensive federal tax legislation which would provide owners of historic investment property with tax incentives to rehabilitate rather than to raze such property. Unfortunately, these tax enactments have not provided the type of incentive for rehabilitation which was desired. Today in Congress, there is a growing school of thought that the current tax provisions foster the promotion of abusive tax shelters which allow investors to …
Gifts For The Benefit Of Minors, Austin Fleming
Gifts For The Benefit Of Minors, Austin Fleming
Michigan Law Review
Primarily because of tax incentives, lifetime gifts have become increasingly popular in recent years among persons of wealth. Until the Revenue Act of 1948, such gifts were frequently made between spouses. But the tax advantages of interspousal gifts were greatly lessened by the split-income privilege and the marital deduction, and a new inducement was given to gifts to third persons by the establishment of the right to treat such gifts as being one half from each spouse. As a result, gifts to children and grandchildren have taken on new prominence.