Tax Law Commons^™

National Report Of United States (2025), Christine Speidel

Research Reports & White Papers

The Observatory on the Protection of Taxpayers’ Rights (OPTR) identifies principles, minimum standards and best practices for the effective protection of taxpayers’ rights. It allows for the permanent monitoring of global compliance with such minimum standards and their amendment and development in different regions of the world.

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

University of Cincinnati Law Review

No abstract provided.

National Report Of United States (2024), Christine Speidel

Research Reports & White Papers

The Observatory on the Protection of Taxpayers’ Rights (OPTR) identifies principles, minimum standards and best practices for the effective protection of taxpayers’ rights. It allows for the permanent monitoring of global compliance with such minimum standards and their amendment and development in different regions of the world.

Real Property Taxes In Maine And The Impoverished: An Expose?, J. Michael Conley Iii

Maine Law Review

As the clamor for war against poverty increases throughout our society, there are few social and legal spheres that remain unscathed. Congress and the state legislatures have finally begun to show compassion in enacting new laws concerning virtually every social field in an attempt to alleviate the atrocious conditions under which this nation's poor exist. Moreover, the judicial system seems to have gained more awareness of the legal standing of the poor man and has begun to vindicate his once-dormant constitutional and statutory rights. One poverty target that has been hit by both the lawmakers and the courts concerns the …

Getting Donor-Advised Funds Regulation Right: Closing The Public Support Test Loophole, Benjamin Leff

Scholarly Articles in Law Reviews & Journals

Donor-Advised Funds (“DAFs”) have been the subject of vigorous critical scholarship in the past two decades. This Article addresses two timely issues in DAF regulation: the theoretical justifications for extra strict regulation of DAFs, and, in light of those justifications, how to close a major loophole in the regulatory scheme. DAFs have been called “virtual private foundations” because they are similar in some respects to private foundations, but until two decades ago, they were treated for legal purposes as public charities. In 2006, Congress enacted legislation that both formally recognized DAFs for the first time and subjected them to several …

Taxation's Limits, Luís C. Calderón Gómez

Northwestern University Law Review

Countless pages have been devoted to the question of why everyone should pay tax, yet its opposite has gone largely unnoticed: why should some people and organizations not pay tax? Our tax system exempts from ordinary income taxation a wide and diverse array of people and organizations engaged in significant economic activity—from parents providing childcare services for their family to consular activities and charities operating animal shelters—seemingly without a convincing explanation. Perhaps because of the dizzying diversity of tax-exempt activities, scholars and policymakers have avoided comprehensively or coherently justifying our exemption regimes.

This Article develops a novel normative theory that …

Towards An Understanding Of Tax Complexity, Daniel Schaffa

Law Faculty Publications

The study of tax complexity has reached consensus on two things. First, complexity pervades the U.S. tax system. And second, it is not always clear what tax complexity means. Indeed, it is common practice for tax complexity scholarship to note the absence of a universal tax complexity definition and then conduct its inquiry without one. A universal definition of tax complexity has proven elusive because tax complexity means many different (although often related) things. This has made the tax policy analysis of complexity challenging. As an alternative to a definition, this Article proposes a framework with four elements for considering …

Individual Home-Work Assignments For State Taxes, Hayes R. Holderness

Washington Law Review

The surge in work-from-home arrangements brought on by the COVID-19 pandemic threatens serious disruptions to state tax systems. Billions of dollars are at stake at this pivotal moment as states grapple with where to assign income earned through these remote work arrangements for tax purposes: the worker’s home or the employer’s location? Some states—intent on modernizing their income tax laws—have assigned such income to the employer’s location, but have faced persistent challenges on both constitutional and policy grounds in response.

This Article provides a vigorous defense against such challenges. The Supreme Court has long interpreted the Constitution to be deferential …

Donor-Advised Funds In The Wake Of The Tax Cuts And Jobs Act, David I. Walker

Faculty Scholarship

Donor-advised funds (DAFs) are conduits for charitable giving that support immediate tax deductions while creating a reservoir of assets for subsequent disposition to end-use charities. The number of new DAF accounts has skyrocketed in the wake of the 2017 Tax Cuts and Jobs Act (TCJA). This Article presents evidence suggesting that bunching charitable contributions to game the TCJA-enhanced standard deduction likely motivates much of the onslaught of new DAF accounts established since 2016 and argues that the typical buncher is likely to differ from other DAF account holders in ways that matter from a policy perspective. Thus, while DAF critics …

Tax-Free And The Offshore Imaginary, Allison Anna Tait

Law Faculty Publications

Much of the legal geography of wealth and wealth inequality—the cartography of capitol distribution and financial concern—is easily expressed in coordinates that define neighborhoods and visible in structured spaces of both confinement and opportunity. There are elite zip codes, million-dollar blocks, and pockets of poverty across the landscape. Some geographic localizations of family money tend, however, more toward the offsite, the clandestine, and most particularly the offshore. For high-wealth families and individuals—and the financial institutions that cater to them—the dream of finding offshore islands and locating off-map comes with many benefits since remote siting promises not just the spatial privacy …

Administrative Settlement Of Tax Disputes: (A Comparative Study Between The Emirati And The Egyptian Legislations), Dr. Mohamad El Shafie, Ahmed Aldalgawy

مجلة جامعة الإمارات للبحوث القانونية UAEU LAW JOURNAL

Contemporary economic, financial and political developments have imposed on the UAE the necessity of adopting an appropriate tax policy from 2016 to contribute to enhancing its financial revenues and keeping the balance of its public budget.

In this context, UAE issued the Tax Procedures Law No. 7/2017 to lay down the rules regulating tax disputes.

This study aims to discuss and analyse the administrative means established by law to settle tax disputes, compared to the similar Egyptian taxing legislations, so as to ultimately reach an optimal situation for resolving such disputes.

This study consists of two sections, the first one …

Phased Mark-To-Market For Billionaire Income Tax Reforms, David Gamage, Darien Shanske

Articles by Maurer Faculty

In this installment of Academic Perspectives on SALT, Gamage and Shanske advocate for phased mark-to-market as a mechanism for reforming the taxation of investment gains of billionaires and megamillionaires.

The Rise Of The Minimum Tax, Christopher H. Hanna, Michelle Hanlon, Norman Richter, Michael Schler

Faculty Scholarship

In January 1969, during the last few weeks of the Johnson Administration, Treasury Secretary Joseph Barr testified before the Congressional Joint Economic Committee that in 1967, 155 individuals had $200,000 or more of income but paid no Federal income taxes.5 In fact, twenty-one of them had income of more than $1 million and paid no Federal income taxes.6 It has been reported that Secretary Barr's testimony caused more letters of outrage from the American public to members of Congress in 1969 than the United States' involvement in the Vietnam War.7 Congress responded to Secretary Barr's testimony by enacting a minimum …

Standard Oil, Consolidated Coal, And The Roots Of The Resource Curse In West Virginia, Alison Peck

West Virginia Law Review

Despite its natural resource wealth, West Virginia today ranks last among all states in its residents’ overall sense of well-being, a puzzle that economists call “the resource curse.” Much of West Virginia’s wealth, in the form of coal, oil, and gas, left the state in the late nineteenth and early twentieth centuries before the state could tax it. This discouraging story was not inevitable. In 1905, a Morgantown lawyer named George C. Baker led an effort to tax coal, oil, and gas leases as personal property that nearly succeeded. Baker and his allies, Governor William M.O. Dawson and Tax Commissioner …

The Irs’S Voluntary Disclosure Program: Need For Codification, Jay A. Soled

Georgia State University Law Review

For more than a century, the Internal Revenue Service (IRS) has had a voluntary disclosure program in place. Its purpose is to coax into tax compliance those wayward taxpayers who have committed criminal acts or have been remiss in fulfilling their civic tax-filing obligations. Historically, the voluntary disclosure program has had to strike a difficult balance between being attractive enough to entice tax scofflaws to participate and not being too attractive lest ordinary taxpayers feel that their compliance efforts were for naught.

A unique feature of the voluntary disclosure program is that it is entirely administrative in origin. The commissioner …

Administrative Settlement Of Tax Disputes: (A Comparative Study Between The Emirati And The Egyptian Legislations), Dr. Mohamad El Shafie, Ahmed Aldalgawy

UAEU Law Journal

Contemporary economic, financial and political developments have imposed on the UAE the necessity of adopting an appropriate tax policy from 2016 to contribute to enhancing its financial revenues and keeping the balance of its public budget. In this context, UAE issued the Tax Procedures Law No. 7 / 2017 to lay down the rules regulating tax disputes. This study aims to discuss and analyse the administrative means established by law to settle tax disputes, compared to the similar Egyptian taxing legislations, so as to ultimately reach an optimal situation for resolving such disputes. This study consists of two sections, the …

Avoiding Taxes In Islamic Jurisprudence And Shariah, Sayid Hassan Abdallah

UAEU Law Journal

This research discusses the phenomenon of the financer’s refusal to pay taxes and trying to benefit from the loopholes in the writing of the laws and the intentions behind them. It investigates the reasons why the financer may perform such actions and the results of these actions, portraying the efforts exerted in this respect in the field of Jurisprudence and the judicial system in light of Article 107 of Law 187 for the year 1993 of the unified tax system of Egypt. The research also investigates this phenomenon from an Islamic perspective in light of the politics of finance and …

A Major Simplification Of The Oecd’S Pillar 1 Proposal, Michael J. Graetz

Faculty Scholarship

In this report, Graetz suggests major modifications to the OECD’s pillar 1 blueprint proposal to create a new taxing right for multinational digital income and some product sales that would greatly simplify the proposal. The modifications rely on readily available existing financial information and would achieve certainty in the application of pillar 1, while adhering to its fundamental structure and policies.

Alternatives To California’S Sb 27: Incentivizing The Release Of Tax Returns Without Restricting Ballot Access, Matthew Tang

Loyola of Los Angeles Law Review

Donald Trump is the first President since 1977, and the first major- party nominee since 1980, to refuse to release any of his federal income tax returns. This break in tradition has led lawmakers in at least twenty- five states to propose legislation requiring presidential candidates to disclose their tax returns in order to appear on state ballots. California is one of those states. On July 30, 2017, California Governor Gavin Newsom signed SB 27 into law, effectively barring presidential candidates who have not made available for public inspection the last five years of their income tax returns from appearing …

Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark Cochran

St. Mary's Law Journal

Abstract forthcoming

Defining Fishing, The Slippery Seaweed Slope, Ross V. Acadian Seaplants Ltd., Rebecca P. Totten

Ocean and Coastal Law Journal

In Maine, the intertidal zone has seen many disputes over its use, access, and property rights. Recently, in Ross v. Acadian Seaplants, Ltd., the Maine Supreme Judicial Court, sitting as the Law Court, held that rockweed seaweed in the intertidal zone is owned by the upland landowner and is not part of a public easement under the public trust doctrine. The Court held harvesting rockweed is not fishing. This case will impact private and public rights and also the balance between the State's environmental and economic interests. This Comment addresses the following points: first, the characteristics of rockweed and the …

This Is Our House! - The Tax Man Comes To College Sports, Kathryn Kisska-Schulze

Marquette Sports Law Review

None

Unraveling The Tax Treaty, Rebecca Kysar

Faculty Scholarship

Coordination among nations over the taxation of international transactions rests on a network of some 2,000 bilateral double tax treaties. The double tax treaty is, in many ways, the roots of the international system of taxation. That system, however, is in upheaval in the face of globalization, technological advances, taxpayer abuse, and shifting political tides. In the academic literature, however, scrutiny of tax treaties is largely confined to the albeit important question of whether tax treaties are beneficial for developing countries. Surprisingly little consideration has been paid to whether developed countries, like the United States, should continue to sign tax …

The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Kamin, David Gamage, Ari Glogower, Rebecca Kysar, Darien Shanske, Reuven Aviyonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane, David Miller, Daniel Shaviro, Manoj Viswanathan

Faculty Scholarship

No abstract provided.

Explaining Choice-Of-Entity Decisions By Silicon Valley Start-Ups, Gregg Polsky

Scholarly Works

Perhaps the most fundamental role of a business tax advisor is to recommend the optimal entity choice for nascent business enterprises. Nevertheless, even in 2018, the choice-of-entity analysis remains highly muddled. Most tax practitioners across the United States consistently recommend flow-through entities, such as LLCs and S corporations, to their clients. In contrast, a discrete group of highly sophisticated tax professionals, those who advise start-ups in Silicon Valley and other hotbeds of start-up activity, prefer C corporations.

Prior commentary has described and tried to explain this paradox without finding an adequate explanation. These commentators have noted a host of superficially …

Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant recent developments in the laws

affecting Virginia state and local taxation. Each section covers

legislative activity, judicial decisions, and selected opinions or

pronouncements from the Virginia Tax Department (the "Tax

Department") and the Virginia Attorney General over the past

year.

User-Friendly Taxpaying, Kathleen Delaney Thomas

Indiana Law Journal

Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more laundry detergent, Amazon now enables consumers to order refills by simply pressing the “dash button” mounted above their laundry machines. Starbucks lures more customers by allowing them to pre-order online and have their drink waiting when they arrive at the store. The theory behind this approach is simple: if you want someone to use …

Is Consistency The Hobgoblin Of Little Minds? Co-Investment Under Code Section 4941, Elaine Waterhouse Wilson

Law Faculty Scholarship

No abstract provided.

Tax And Social Context: Legal Fictions And Tax, Tessa R. Davis

Faculty Publications

No abstract provided.

Postpartum Taxation And The Squeezed Out Mom, Shannon Weeks Mccormack

Articles

Faced with too-short (or nonexistent) maternity leaves, inflexible work schedules, and the soaring costs of childcare in the United States, many new mothers temporarily leave the workforce to care for their young children. Although media attention has focused on the “opt-out” mom, many more mothers are squeezed out of the external workplace. But mothers that try to return to work may discover that it is difficult to do so, as employers have been shown to be less likely to hire mothers than others. A mother that does reenter may find that even short periods out of work cost (sometimes far) …