Tax Law Commons^™

Healthcare As One Of Jordanian Tax Legislation Purposes A Comparative Study, Mwaffaq Almahameed

UAEU Law Journal

Tax legislation purposes, in the modern financial literature, are not limited to collecting revenues that cover expenditures neutrally without taking into consideration society’s political, economical and social circumstances. Tax, as a financial duty, aims to achieve a country’s variant purposes, including the healthcare purpose which may appear clearly and separately or within the social purpose contents. This is supported by the constitutional confirmation on the importance of complying with the social justice and persons' ability to pay. As a result, a close relationship is emerging between tax legislation purposes on one hand, and using tax as a tool in achieving …

Taxation Of Unmined Minerals: Is It Inevitable, Or Is It Unconstitutional?, J. E. Clark

Journal of Natural Resources & Environmental Law

No abstract provided.

Tax Avoidance By Professionals: Where Are We With Wee Teng Yau?, Vincent Ooi

Research Collection Yong Pung How School Of Law

Wee Teng Yau represents the first case on tax avoidance by professionals to come before the Supreme Court. This note attempts to reconcile the judgments of the High Court and the Income Tax Board of Review, which both made findings that the taxpayer had engaged in tax avoidance, but which approached the case rather differently on some points. Apart from a clear rejection of the “personal exertion” principle as having no legal basis under Singapore law, it appears that the common conclusion is that professionals incorporating a company would not constitute tax avoidance in itself, but if this was coupled …

Measuring Illicit Cigarette Trade: The Case Of 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. Using the residual methods, this study estimated the size of illicit cigarette trade in the country covering the period 2009-2017 and the corresponding tax revenue lost. The estimates show that illicit trade has flourished after the increase in excise tax; thus, undermining the effectiveness of the series of tax policy reforms meant to lower, if not eliminate, tobacco use in the country. The magnitude ranges from 3.3% to 42.8% of total cigarette consumption, depending on the threshold of under-reporting …

Federalizing Tax Justice, Reuven Avi-Yonah, Orli Avi-Yonah, Nir Fishbien, Hayian Xu

Articles

The United States is the only large federal country that does not have an explicit way to reduce the economic disparities among more and less developed regions. In Germany, for example, federal revenues are distributed by a formula that takes into account the relative level of wealth of each state (the so-called Finanzausgleich, or fiscal equalization). Similar mechanisms are found in Australia, Canada, India, and other large federal countries. The United States, on the other hand, has no such explicit redistribution. Each state is generally considered equal and sovereign, and the federal government does not distribute revenues to equalize …

Analysing The Trend Of Illicit Tobacco In The Philippines From 1998 To 2018, Monica Paula Lavares, Hana Ross, Ariza Francisco, Nadia Doytch

Ateneo School of Government Publications

Tobacco taxation is the most effective measure to reduce cigarette consumption and consequently improve public health outcomes. It is also an important source of government revenue. The presence of an illicit tobacco market diminishes the public health and fiscal gains of cigarette levies by making cheaper non-taxed cigarettes available. To date, the research on the extent of illicit tobacco trade in the Philippines, despite its potential to inform policies for controlling the supply of illicit cigarettes, has been limited. This study provides an estimate of the size of the illicit tobacco market in the Philippines from 1998 to 2018. It …

The Role Of The Jordanian Income Tax Law (Jitl) In Supporting Charity Work: A Comparative Study, Ibrahim Kamel Al-Shawabkeh

UAEU Law Journal

Comparative income tax laws in most states recognize the importance of charity association as a model of charitable and voluntary work and its crucial role in providing essential services and goods to individuals. Such recognition has been manifested in granting these associations a favorable tax treatment regarding their incomes and donations received by the. This paper seeks to explore and examine the extent to which the (JITL) has succeeded in adopting an incentive policy which supports and encourages the charity and voluntary services especially; in light of the current difficult economic social circumstances in Jordan .The paper examines the theoretical …

Taxing Parents: Welfarist Theories, Shannon Weeks Mccormack

BYU Law Review

The Internal Revenue Code (the "Code") taxes parents inequitably. Couples with a sole earner are undertaxed compared to couples with dual earners and to single parents. Legal tax scholarship (including my own) has identified the many inequities that result from this sole-earner bias and have called for its elimination. But while these arguments have been sufficient for some, they do remain susceptible to the criticism that they are theoretically incomplete.

That critique might proceed as follows. Simply establishing that an inequity exists does not create a full argument for legal reform. After all, it might be argued, the Code plays …

Political Justice And Tax Policy: The Social Welfare Organization Case, Philip T. Hackney

Texas A&M Law Review

In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena—tax exemption. I also further that discussion by arguing that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision-making is the most fundamental value …

The Us Taxpayer Bill Of Rights: Reflections On A Toddler, Reuven S. Avi-Yonah

Law & Economics Working Papers

In the US the Taxpayer Bill of Rights (TBOR) is only seven years old, and moreover no successful challenge to the IRS under it has been brought so far. The following first describes the existing case law under the US TBOR. The main conclusion is that the US TBOR is a toddler with uncertain prospects. The article then offers some observations on the application of the TBOR to corporate taxpayers.

Is New York's Market-To-Market Act Unconstitutionally Retroactive?, Reuven S. Avi-Yonah, David Gamage, Darien Shanske, Kirk J. Stark

Articles

In this installment of Academic Perspectives on SALT, the authors argue that if New York’s proposed Billionaire Mark-to-Market Tax Act is enacted, it should be upheld against any constitutional challenge based on retroactivity.

Is New York’S Mark-To-Market Act Unconstitutionally Retroactive?, Reuven S. Avi-Yonah, David Gamage, Kirk J. Stark, Darien Shanske

Articles by Maurer Faculty

It is well known in tax literature that rudimentary tax planning strategies enable wealthy individuals to avoid state and federal income tax on much of their true economic income. Indeed, the existing income tax has been described as being effectively optional for those who derive their income chiefly from the ownership of assets rather than the provision of services. The reason is — except for a few relatively narrowly tailored deemed-realization rules — both state and federal income taxes rely on the realization principle. Under realization accounting, taxpayers generally do not owe tax on economic gains until they sell their …

Is Gilti Constitutional?, Reuven S. Avi-Yonah

Law & Economics Working Papers

In this article, Avi-Yonah argues that the global intangible low-taxed income regime may be an unconstitutional attempt to tax the foreign-source income of foreign entities, and he offers an alternative.

S. 4319: Supporting America’S Restaurant Workers Act, Xiaoyue Tan, Mst Students Bus 223a Fall 2020

The Contemporary Tax Journal

No abstract provided.

Fun Tax Facts – Pet Expenses, Xiaoyue Tan

The Contemporary Tax Journal

No abstract provided.

S.2697 (116th Congress) - Tariff Tax Credit Act Of 2019, Liubov (Luba) Shilkova, Hanna Shatanionak Cpa

The Contemporary Tax Journal

No abstract provided.

Summaries From The 2020 36th Annual Tei-Sjsu High Tech Tax Institute, Charlene Kliatchko, Jane Lei Cpa, Hanna Shatanionak Cpa, Liubov (Luba) Shilkova, Xiaoyue Tan

The Contemporary Tax Journal

No abstract provided.

Malpractice Lawsuit Settlement Payment Is Includable, Sheetal Partani

The Contemporary Tax Journal

No abstract provided.

H.R. 6787 (116th Session) – Providing Essentials For Frontline Workers Act, Yixin Liang, Aarti Shah

The Contemporary Tax Journal

No abstract provided.

Testing For Consistency: Certain Digital Tax Measures And Wto Non-Discrimination, Okanga Ogbu Okanga

Articles, Book Chapters, & Popular Press

Few issues have challenged tax policymakers and commentators as much as digital taxation has in recent years. Ongoing efforts to reconstruct the rules of international tax to “properly” govern the taxation of the global digital economy have evoked some important tax and trade related considerations. As regards the latter, unilateral attempts by various states – partly spurred on by a lack of multilateral consensus – to tax nonresident digitalized businesses threaten to disrupt international trade relations, with threats of trade war exchanged between some World Trade Organization (WTO) member states over the propriety of the proposed tax measures. As the …

The Contemporary Tax Journal Volume 10, No. 1 – Winter 2021

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal's Interview With Ms. Gloria Sullivan, Liubov (Luba) Shilkova

The Contemporary Tax Journal

No abstract provided.

The Tax And Zakat Appeal System In The Kingdom Of Saudi Arabia: An Overview, Ahmed A Altawyan

UAEU Law Journal

The competent judicial authority for adjudicating tax disputes differs from state to state. Some laws allow general court’s jurisdiction to adjudicate tax disputes. Others allow administrative court’s jurisdiction over taxation and zakat disputes because one of the parties involved in most such disputes is the competent government authority vested with administrative decision-making powers for assessment and collection of taxes. Therefore, it is natural for the administrative judiciary to be vested with the adjudication of tax disputes. However, there is a different legal system in the Kingdom of Saudi Arabia (KSA) to address such disputes. This study examines the differences between …

A ‘No Exceptions’ Tax System For The 21st Century, Stephen G. Marks

Faculty Scholarship

With a new administration come new opportunities. Here I present a tax proposal that I believe could garner support on both sides of the aisle. It has elements of the negative income tax, first proposed by conservative economist Milton Friedman; the flat tax (also called the “fair tax”), supported by many conservatives; and a universal basic income, promoted by Democrat Andrew Yang, combined in a way that is of the utmost simplicity. Call it the “No Exceptions Tax” (NExT). NExT is a federal personal income tax that replaces the current one. Here’s how it works

النقود الإلكترونية ماهيتها- أنواعها - آثارها د. هيثم محمد حرمي شريف

UAEU Law Journal

تعتبر النقود الإلكترونية من تطورات العصر الحديث، وهي من الوسائل الإلكترونية لتحويل أي مبالغ من جهة إلى أخرى، وتستخدم بشكل واسع من قبل العديد من المؤسسات، حتى البنوك تستخدم هذه الوسيلة> وتتمتع هذه الطريقة بالسرعة الفائقة في تحويل الأموال، وفي نفس الوقت الكلفة المنخفضة. ومع ازدياد ترابط الأسواق المالية الدولية وارتفاع معدلات التعامل الدولي بالنقود الإلكترونية فإن حجم المشكلات الاقتصادية،والمالية، والقانونية سيكون كبيراً جداً،خاصة على حجم الإيرادات الضريبية، والسياسة النقدية. ويقدم المبحث الأول في الدراسة ماهية النقود الإلكترونية. يتناول المبحث الثاني: الطبيعة القانونية للنقود الإلكترونية: مخاطرها وضوابط تنظيمها، في حين خصص المبحث الثالث: لعرض نماذج تطبيقية بالنقود الإلكترونية. Electronic Currency: …

How States Should Now Consider Expanding Sales Taxes To Services, Part 2, Grace Stephenson Nielsen, Gladriel Shobe, Darien Shanske, David Gamage

Articles by Maurer Faculty

As we explained in our prior essay, state governments are experiencing severe revenue needs because of COVID-19, and expanding state sales tax bases to include services is a promising option for state governments to manage their budget shortfalls. In this, the second essay in this series — a contribution to Project SAFE: State Action in Fiscal Emergencies — we explain some of the implementation details and options for how states might go about expanding their sales tax bases to include services. In particular, we argue that there are some incremental steps that seem to be technically and politically feasible as …

#Audited: Social Media And Tax Enforcement, Michelle Lyon Drumbl

Scholarly Articles

With limited resources and a diminished budget, it is not surprising that the Internal Revenue Service would seek new tools to maximize its enforcement efficiency. Automation and technology provide new opportunities for the IRS, and in turn, present new concerns for taxpayers. In December 2018, the IRS signaled its interest in a tool to access publicly available social media profiles of individuals in order to “expedite IRS case resolution for existing compliance cases.” This has important implications for taxpayer privacy.

Moreover, the use of social media in tax enforcement may pose a particular harm to an especially vulnerable population: low-income …

Inmates May Work, But Don't Tell Social Security, Stephanie Mcmahon

Faculty Articles and Other Publications

This Article examines the ways in which inmates are carved out of the protections offered by the Social Security and Medicare systems. By statute, inmates are unable to receive Social Security or disability benefits while incarcerated. Additionally, in many circumstances, their labor does not constitute employment for purposes of calculating quarters of employment for benefits. Therefore, inmates may work their entire prison sentence and, yet, on release discover that they no longer have sufficient years left in their working lives to earn the benefits of Social Security for themselves or their dependents. As the United States grapples with its mass …

Unsophisticated Taxpayers, Rules Versus Standards, And Form Versus Substance, Emily Cauble

Loyola University Chicago Law Journal

Many features of tax law can simplify the law in some senses for some taxpayers but make it more complex in other ways and for other taxpayers. This Essay focuses, in particular, on design choices that make the form of a transaction more determinative of tax consequences than its substance or that make tax law more rule like and less standard based. While such measures may simplify matters for taxpayers who contemplate tax law prior to acting (by making tax consequences more predictable), they can make the law more complex for taxpayers who do not attempt to ascertain the content …

Pulling The Wrong Lever Opens A Trap Door: Using Taxes To Fight The Opioid Epidemic, Michelle M. Kwon

Scholarly Works

By the late 1990s, a cultural shift that helped to normalize prescription opioid use was underway in the United States. Pharmaceutical companies, regulators, and prescribers were among the intentional or unwitting change agents in this cultural revolution. Between 1999 and 2010, the number of opioid prescriptions written in the United States increased by 300%. 1 Between 1999 and 2015, the number of opioid-related deaths quadrupled2 Like a prescribed wildland burn that grows out of control, America's dependence on prescription opioids has become overpowering and uncontainable. The opioid epidemic has taken an obvious human toll. It has also exacted a charge …