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Articles 1231 - 1260 of 7506
Full-Text Articles in Tax Law
Business Interruption Insurance In The Time Of Covid-19: Who Should Foot The Bill?, Paul Mchugh
Business Interruption Insurance In The Time Of Covid-19: Who Should Foot The Bill?, Paul Mchugh
Journal of Law and Policy
COVID-19-related business closures led to thousands of business interruption insurance claims and lawsuits across the country. However, throughout the history of business interruption policies, obstacles such as virus exclusions and “physical damage” requirements have been added in response to prior pandemics and catastrophic losses. These exclusions and requirements have led to many hurdles and outright denials for those seeking payment on their policies. So, then, can business owners still find some economic refuge in these policies? Despite outright denials in many courts, at least a handful of federal judges as well as a number of members of Congress seem to …
How Big Is Illicit Cigarette Trade In The Philippines?, Myrna S. Austria, Alyssa Cyrielle B. Villanueva
How Big Is Illicit Cigarette Trade In The Philippines?, Myrna S. Austria, Alyssa Cyrielle B. Villanueva
Angelo King Institute for Economic and Business Studies (AKI)
Illicit cigarette trade or the manufacture, distribution, and sale of cigarettes that evade taxes and violate trademarks, persists in the Philippines. Enhancing the affordability and availability of cigarettes undermines the effectiveness of the series of tax policy reforms meant to lower, if not eliminate, tobacco use in the country. Worse, it results in a loss in government tax revenues. This Policy Brief presents the estimates and recommends policy actions to address the problem. The results from residual methods provide a strong presence of illicit cigarette trade in the country. The magnitude ranges from 3.3% to 42.8% of total cigarette consumption, …
House Bill 3: An Iou Texas Public Schools And Communities Of Color Cannot Afford, Candace L. Castillo
House Bill 3: An Iou Texas Public Schools And Communities Of Color Cannot Afford, Candace L. Castillo
The Scholar: St. Mary's Law Review on Race and Social Justice
A history of school finance litigation and legislation shows there are inherent and structural problems in Texas’s education finance system. Like many government and social structures, the Texas school finance system is built to benefit school districts that have greater access to wealth to begin with and creates inequalities between rich and poor populations as well as between people of color and Caucasians. House Bill 3 went into effect in 2019 and promises improvements to “recapture” calculations, increases in certain allotments, as well as salary increases for some Texas teachers. Some changes to education finance were sorely needed such as …
Domestic Revenue Mobilization Through Corporate Income Tax In An East African Developing Country Context, Afton Titus
Domestic Revenue Mobilization Through Corporate Income Tax In An East African Developing Country Context, Afton Titus
Dalhousie Law Journal
The laudable objective of making the Sustainable Development Goals (SDGs) a reality requires the targeted use of financial resources. It has become imperative for governments to raise such financial resources through mechanisms that facilitate the domestic mobilization of revenues. This paper argues that in an African developing country context, corporate income tax represents the most effective means by which governments may raise the required funds. Corporate income tax remains an important source of revenue for African countries. This paper further proposes: (i) the design of the essential features of a corporate income tax system that properly accounts for the economy …
International Tax Law Between Loyalty, Exit, And Voice, Tarcísio Diniz Magalhães
International Tax Law Between Loyalty, Exit, And Voice, Tarcísio Diniz Magalhães
Dalhousie Law Journal
Discourse on the merits and pitfalls of multilateral cooperation for advancing justice in international tax law have recently re-emerged in the literature. Some tax scholars, even while criticizing global projects like the OECD/G20 initiatives on base erosion, profit shifting and the tax challenges arising from the digitalisation of the economy, insist that cooperative efforts herald a step in the right direction. Others contest the feasibility of international cooperation or its value for developing countries. Drawing on Albert Hirschman’s oft-cited framework for actor behaviour under institutional malperformance, this article shows that there are three alternatives for those discontented with the status …
Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş
Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş
Dalhousie Law Journal
Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange systems in combatting international tax evasion and avoidance has been severely criticized and a new wave of progress on transparency has started after the 2008 global economic crisis. In this direction, Turkey set cross-border tax transparency high on its political agenda. Though, Turkey has operationalized new transnational tax cooperation agreements very slowly. Furthermore, Turkey’s approach to exchanging information has …
Origin And Differentiation In International Income Allocation, Ivan Ozai
Origin And Differentiation In International Income Allocation, Ivan Ozai
Dalhousie Law Journal
The present international tax rules are typically justified by origin-based theories. These theories align countries’ tax entitlements with the geographical location of the economic factors that contribute to the creation of income. Two recent phenomena have rendered origin-based approaches limited in scope. First, the economic integration of multinational corporations and the relevance of intangibles have made it infeasible to precisely pinpoint the factors contributing to the generation of income. Second, the growing disputes between countries about which economic factors should be considered relevant for sharing the international tax base have recently led to increased consideration of distributional consequences, thus moving …
Designing A More Sustainable Global Tax System, Allison Christians
Designing A More Sustainable Global Tax System, Allison Christians
Dalhousie Law Journal
The international tax system incentivizes unsustainable business practices because it ignores the private profits created by externalizing human, societal, and environmental costs. This paper proposes a novel reform: applying living wage and externality assessment tools to the rules for establishing where income arises for tax purposes. To do so, I propose a method that is relatively complex but arguably more accurate (in tax terms) and a complementary but relatively simpler proxy method. I examine how each method would implicate treaty-based and domestic rules and processes and conclude that the proposed design provides a viable starting point to make the global …
Heads I Win, Tails You Lose: The Taxing Risk When Invoking The Fifth Amendment On A Tax Return, Jacob Hoback
Heads I Win, Tails You Lose: The Taxing Risk When Invoking The Fifth Amendment On A Tax Return, Jacob Hoback
University of Cincinnati Law Review
No abstract provided.
Divorce Without Marriage: Taxing Property Transfers Between Cohabiting Adults, Keeva Terry
Divorce Without Marriage: Taxing Property Transfers Between Cohabiting Adults, Keeva Terry
University of Cincinnati Law Review
No abstract provided.
Qualified Opportunity Funds: Private Equity Exemptions From Public Responsibility, Audrey E. Abate
Qualified Opportunity Funds: Private Equity Exemptions From Public Responsibility, Audrey E. Abate
Brooklyn Journal of Corporate, Financial & Commercial Law
The historic Tax Cuts and Jobs Act (TCJA), passed and signed into law in 2017, included a pilot program of a new kind of tax advantage: the Qualified Opportunity Zone. The obscure provision has since spawned novel investment vehicles, called Qualified Opportunity Funds, through which qualified individuals and entities participate in what are often significant tax advantages, including deferral of capital gains for up to ten years. Because Qualified Opportunity Funds have come into existence so recently, regulation has been slow to catch up to the ways in which this tax program is rapidly attracting capital from private equity, investment …
Looking For A Silver Lining: How The Covid-19 Pandemic Forced New York To Reckon With Its Affordable Housing Crisis, Daniel Finnegan
Looking For A Silver Lining: How The Covid-19 Pandemic Forced New York To Reckon With Its Affordable Housing Crisis, Daniel Finnegan
Brooklyn Journal of Corporate, Financial & Commercial Law
Since the Great Depression, the United States government has failed to find an adequate remedy to a nationwide housing shortage amongst low- and moderate-income individuals and families. The COVID-19 public health crisis has exacerbated this ongoing, nation-wide housing crisis, and has highlighted the racial inequities present in our housing market. Furthermore, it has pushed New York State’s residential housing market into a uniquely precarious position. Dramatic legislation is required at the state level to address the housing crisis caused by the massive growth in income-insecure and housing-insecure individuals that resulted from the pandemic, as well as the widespread departure of …
Reframing Taxigration In The Search For Tax Justice, Jacqueline Lainez Flanagan
Reframing Taxigration In The Search For Tax Justice, Jacqueline Lainez Flanagan
Journal Articles
The Search for Tax Justice is a Tax Notes State series examining the inequities inherent in state and federal taxes. In this installment, Jacqueline Laínez Flanagan, associate professor of law and director of the University of the District of Columbia’s David A. Clarke School of Law Tax Clinic, discusses tax challenges faced by immigrants and responds to myths about the undocumented taxpayer community.
Repurposing Pillar One Into An Incremental Global Tax For Sustainability: Some Blue Sky Thinking In The Midst Of Global Crisis, Jinyan Li, Sophie Chatel
Repurposing Pillar One Into An Incremental Global Tax For Sustainability: Some Blue Sky Thinking In The Midst Of Global Crisis, Jinyan Li, Sophie Chatel
Articles & Book Chapters
In this article, the authors make a case for repurposing the OECD Pillar One from a mechanism for reallocating taxing rights to a global tax on the largest and most profitable MNEs’ market-based profits. Such global tax would have the hybrid features of a net-basis corporate income tax and a turnover-basis digital services tax through a conversion formula that ensures a low-rate DST on sales can replicate a higher rate CIT on a country’s share of the profit determined using under the formulary allocation method. More importantly, the authors instill a common purpose of the international tax consensus – to …
Repurposing Pillar One Into An Incremental Global Tax For Sustainability: A Collective Response To A Global Crisis, Jinyan Li, Sophie Chatel
Repurposing Pillar One Into An Incremental Global Tax For Sustainability: A Collective Response To A Global Crisis, Jinyan Li, Sophie Chatel
Articles & Book Chapters
This article proposes to repurpose the OECD/IF Pillar One Blueprint from a taxing rights reallocation mechanism into an incremental global tax for sustainability. With a common goal and DST-like feature for simplification, the proposal aims to ease the negotiation of essential and drastic simplifications required to deliver a workable solution.
Changemakers: Finding The Perfect Niche, Michael Bowden
Changemakers: Finding The Perfect Niche, Michael Bowden
Life of the Law School (1993- )
No abstract provided.
Conservation Easements As A Tool For Nature Protection, William Snape
Conservation Easements As A Tool For Nature Protection, William Snape
Scholarly Articles in Law Reviews & Journals
No abstract provided.
International Tax, Margriet Lukkien, Christie Galinski, David Dingfa Liu, Aseem Chawla, Eugenio Romita, Guillermo Villsenor, Jorge Lopez, Star Q. Lopez
International Tax, Margriet Lukkien, Christie Galinski, David Dingfa Liu, Aseem Chawla, Eugenio Romita, Guillermo Villsenor, Jorge Lopez, Star Q. Lopez
The Year in Review
No abstract provided.
Has Tax Competition Been Curbed? Reaction To L.Ahrens, L. Hakelberg & T. Rixen, Reuven Avi-Yonah
Has Tax Competition Been Curbed? Reaction To L.Ahrens, L. Hakelberg & T. Rixen, Reuven Avi-Yonah
Articles
This excellent article shows that contrary to the dire predictions of many observers, tax cooperation is still possible among OECD member countries and that such cooperation can overcome the trilemma of maintaining democracy, sustaining globalization and accepting some tax competition. Specifically, the authors show that in the realm of individual tax evasion, the advent of Automatic Exchange of Information (AEol) after the financial crisis of 2008-9 has enabled OECD countries to maintain a higher level of tax on capital than was possible before the crisis. This, in turn, enabled such countries to reduce inequality and maintain the social safety net …
Gain Or Loss Of Foreign Persons From Sale Or Exchange Of Partnership Interests, Alan Appel
Gain Or Loss Of Foreign Persons From Sale Or Exchange Of Partnership Interests, Alan Appel
Articles & Chapters
No abstract provided.
Marking The Path Post-Cotton: The Supreme Court Reaffirms Dual Taxation In Montana V. Crow Tribe Of Indians, Heather G. Pennington
Marking The Path Post-Cotton: The Supreme Court Reaffirms Dual Taxation In Montana V. Crow Tribe Of Indians, Heather G. Pennington
Journal of Natural Resources & Environmental Law
No abstract provided.
Lecture In Human Rights: Tax Policy, Global Economics, Labor And Justice In Light Of Covid-19, Reuven S. Avi-Yonah
Lecture In Human Rights: Tax Policy, Global Economics, Labor And Justice In Light Of Covid-19, Reuven S. Avi-Yonah
Articles
International Tax Law has extensive ramifications on the wealth gap between wealthy developed nations and poor developing nations. This divide in prosperity has been made clear again in the global response to the COVID-19 pandemic. Developing nations are currently ill-equipped to adapt to, and regulate, an equitable system of taxation on a domestic level. A further challenge is the difficulty of ensuring that foreign investors, especially multinational corporations, are able to comply with tax regulations. Developed nations such as the United States and members of the European Union must continue to work with developing nations to reduce tax evasion and …
Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender
Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender
Northwestern Journal of Law & Social Policy
The sharp and growing wealth divide in the United States has elicited significant media and public attention over the past decade, with loud calls for achieving social goals through tax system change. While wealth preservation loopholes in the Internal Revenue Code can contribute to wealth inequalities, tax policies that incentivize socially responsible, tax efficient investment offer an attractive tool for estate planning professionals while also promoting social impact programs. Additionally, while direct government investments into low-income community development, land preservation, and food security are important drivers of change, tax policies that push private capital into these causes are equally important …
The Ingenious Biden Tax Plan, Reuven S. Avi-Yonah
The Ingenious Biden Tax Plan, Reuven S. Avi-Yonah
Articles
In this article, the author considers the Biden administration’s Made in America Tax Plan, which would overhaul the corporate and international tax provisions of the Tax Cuts and Jobs Act and represents a long-overdue effort to more fairly tax U.S.-based multinationals.
Tax Consequences Of Environmental Cleanup Costs: The Uncertainty Continues, Lisa Stephenson
Tax Consequences Of Environmental Cleanup Costs: The Uncertainty Continues, Lisa Stephenson
Journal of Natural Resources & Environmental Law
No abstract provided.
Tax Planning For Foreign Expansion By U.S. Petroleum Companies, Martin Van Brauman
Tax Planning For Foreign Expansion By U.S. Petroleum Companies, Martin Van Brauman
Journal of Natural Resources & Environmental Law
No abstract provided.
Maryland’S Digital Tax And The Itfa’S Catch-22, David Gamage, Darien Shanske, Christopher Moran
Maryland’S Digital Tax And The Itfa’S Catch-22, David Gamage, Darien Shanske, Christopher Moran
Articles by Maurer Faculty
In this installment of Academic Perspectives on SALT, the authors examine whether statelevel taxes on digital advertising — like Maryland’s new tax — are barred by the Internet Tax Freedom Act and discuss how the act’s prohibition against “discriminatory” taxes on electronic commerce should be construed narrowly.
Valuation As A Challenge For Tax Administration, Leandra Lederman
Valuation As A Challenge For Tax Administration, Leandra Lederman
Notre Dame Law Review
Valuation issues have long posed challenges for the U.S. federal tax system. This is not just because of questions about what technique will most accurately value particular types of property. A key problem for tax administration is that taxpayers have a financial incentive to claim erroneous, self-serving valuations. This Essay analyzes tax valuation through this tax compliance lens. In so doing, it highlights the importance that third parties to the taxpayer-government relationship act at arm’s length from the taxpayer. It also explains why penalties are insufficient to deter erroneous self-reported valuations. The Essay also draws on the tax compliance perspective …
Dynamic Property Taxes And Racial Gentrification, Andrew T. Hayashi
Dynamic Property Taxes And Racial Gentrification, Andrew T. Hayashi
Notre Dame Law Review
Many jurisdictions determine real property taxes based on a combination of current market values and the recent history of market values, introducing a dynamic aspect to property taxes. By design, homes in rapidly appreciating neighborhoods enjoy lower tax rates than homes in other areas. Since growth in home prices is correlated with—and may be caused by—changing neighborhood demographics, dynamic property taxes will generally have racially disparate impacts. These impacts may explain why minority-owned homes tend to be taxed at higher rates. Moreover, the dynamic features of local property taxes may subsidize gentrification and racially discriminatory preferences.
Opportunity Zones Providing Opportunity For Whom?: How The Current Regulations Are Failing And A Solution To Uplift Communities, Ruta R. Trivedi
Opportunity Zones Providing Opportunity For Whom?: How The Current Regulations Are Failing And A Solution To Uplift Communities, Ruta R. Trivedi
Washington and Lee Journal of Civil Rights and Social Justice
In 2017, the newly enacted Tax Cuts and Jobs Act created an incentive for taxpayers to invest in Qualified Opportunity Zones— census tracts that consist of low-income communities. These investments, which are incentivized via lucrative tax deferral benefits, are intended to uplift communities and leave them in a better position than they were pre-investment. However, the initiative lacks regulation requiring investments to actually benefit low-income areas, resulting in money going to places that do not need help, while communities that are in need may face displacement. This is a result of many wealthy investors finding that luxury projects are the …