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Articles 31 - 60 of 90
Full-Text Articles in Taxation-Federal
Taxing The Robots, Orly Mazur
Taxing The Robots, Orly Mazur
Pepperdine Law Review
Robots and other artificial intelligence-based technologies are increasingly outperforming humans in jobs previously thought safe from automation. This has led to growing concerns about the future of jobs, wages, economic equality, and government revenues. To address these issues, there have been multiple calls around the world to tax the robots. Although the concerns that have led to the recent robot tax proposals may be valid, this Article cautions against the use of a robot tax. It argues that a tax that singles out robots is the wrong tool to address these critical issues and warns of the unintended consequences of …
Bearing Hospital Tax Breaks: How Non-Profits Benefit From Your Surprise Medical Bills, Taylor N. Armstrong
Bearing Hospital Tax Breaks: How Non-Profits Benefit From Your Surprise Medical Bills, Taylor N. Armstrong
Georgia State University Law Review
This Note addresses the growing issue of surprise medical bills and how the United States Tax Code can be used to prevent many patients from receiving these bills. Part I provides a background on surprise billing and market factors that have led to an increase in the bills as well as current legislative solutions to the problem. Part II analyzes the role that hospitals play in the insurance market, the current standards for nonprofit hospitals to receive tax exemption under Internal Revenue Code (IRC) § 501, and how these legal standards fall short of accomplishing the goals of the tax …
Pass The Revenue: How Section 280e Is Harming The Medical Marijuana Industry, Liam Mckillop
Pass The Revenue: How Section 280e Is Harming The Medical Marijuana Industry, Liam Mckillop
Cardozo International & Comparative Law Review
The note argues that Section 280E of the Internal Revenue Code unfairly penalizes medical marijuana businesses by disallowing ordinary business expense deductions, despite their legality under state laws. It proposes that Congress should amend Section 280E to create an exception for medical marijuana companies, allowing them to deduct business expenses, thereby promoting industry growth and aligning tax policy with current societal and scientific understanding of marijuana's medical benefits.
Taxation And Reducing Recidivism: A Legal Comparative Analysis Of Reducing Recidivism In States And A Federal Solution For The Future, Israel X. Nery, Scott B. Astrada
Taxation And Reducing Recidivism: A Legal Comparative Analysis Of Reducing Recidivism In States And A Federal Solution For The Future, Israel X. Nery, Scott B. Astrada
University of the District of Columbia Law Review
In this article, we will focus on employer-based tax incentives for hiring ex-offenders. Central to the discussion will be the Work Opportunity Tax Credit ("WOTC"), which provides a tax credit to employers who hire qualified employees/ex-offenders under the program. Additionally, we will explore various state programs modeled on a tax-based incentive and conduct a comparative assessment of where federal and state programs are effective and where there is potential for reform. Without targeted policy solutions to address employment obstacles, ex-offenders are left facing persistent employment barriers as they attempt to return to their communities and start a new life after …
Cooper V. Commissioner: Give The Inventor A (Learned) Hand, Rebecca R. Dulik
Cooper V. Commissioner: Give The Inventor A (Learned) Hand, Rebecca R. Dulik
Maine Law Review
Among the Internal Revenue Code’s many rules are some taxpayer-friendly provisions that grant tax benefits. Section 1235 is one such provision, providing to an inventor preferential tax treatment for income from the sale or exchange of a patent. In Cooper v. Commissioner, although the taxpayer inventor satisfied § 1235’s requirements, the Ninth Circuit affirmed the Tax Court’s decision to deny the taxpayer § 1235’s benefits. This Note compares Cooper to other § 1235 cases and argues that Cooper was decided wrongly because of the application of the substance over form doctrine. The substance over form doctrine is overapplied in general …
Taxing Selling Partners, Emily Cauble
Taxing Selling Partners, Emily Cauble
Washington Law Review
When a partner sells a partnership interest, the resulting gain or loss is treated as capital gain or loss, except to the extent that the partnership holds certain items whose sale would result in gain or loss that was not capital. Seemingly, the purpose of this regime is to prevent taxpayers from obtaining more favorable treatment by selling an interest in a partnership than what would result if the partnership were to sell its underlying assets. But given this legislative aim, the existing tax provisions produce results for taxpayers that are both unduly favorable (in that sale of a partnership …
Section 1031 Like-Kind Exchange, Daniel Currie
Section 1031 Like-Kind Exchange, Daniel Currie
The Contemporary Tax Journal
No abstract provided.
Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal
Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal
The Contemporary Tax Journal
No abstract provided.
Section 195, Luis Rodriguez Jr., Mba, Jd, Llm
Section 195, Luis Rodriguez Jr., Mba, Jd, Llm
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Eileen Marshall, Rani Vaishnavi Kothapalli
The Contemporary Tax Journal’S Interview With Eileen Marshall, Rani Vaishnavi Kothapalli
The Contemporary Tax Journal
No abstract provided.
Tax Treaties And Special Considerations For Unemployment Income, Foreign Students, And Academic Employees, Inna Ostrovsky
Tax Treaties And Special Considerations For Unemployment Income, Foreign Students, And Academic Employees, Inna Ostrovsky
The Contemporary Tax Journal
No abstract provided.
Short Sales And Cancellation Of Debt Income, Rani Vaishnavi Kothapalli
Short Sales And Cancellation Of Debt Income, Rani Vaishnavi Kothapalli
The Contemporary Tax Journal
No abstract provided.
Roger Cpa Review, Roger Philipp Cpa, Cgma
Roger Cpa Review, Roger Philipp Cpa, Cgma
The Contemporary Tax Journal
No abstract provided.
Summaries For The 6th Annual Irs-Sjsu Small Business Tax Institute, Daniel Currie, Ruchi Chopra, Chen Chen, Sara Yaqin Sun, Surbhi Doshi, Tina Tran
Summaries For The 6th Annual Irs-Sjsu Small Business Tax Institute, Daniel Currie, Ruchi Chopra, Chen Chen, Sara Yaqin Sun, Surbhi Doshi, Tina Tran
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 8, No. 1 – Winter 2019
The Contemporary Tax Journal Volume 8, No. 1 – Winter 2019
The Contemporary Tax Journal
No abstract provided.
Fun Tax Facts, Rachana Khandelwal
H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act, Rachana Khandelwal
H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act, Rachana Khandelwal
The Contemporary Tax Journal
No abstract provided.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
A Prescription For Charity Care: How National Medical Debt Ills Can Be Alleviated By Integrating State Financial Assistance Policies Into The Nonprofit Tax Exemption, Margarita Kutsin
Seattle University Law Review
Despite having the most expensive healthcare system in the world, the United States has been consistently ranked as having the worst system in terms of equity, efficiency, and healthcare outcomes among industrialized nations. The effects of these systemic issues are grounded in the patient experience as nearly forty-four percent of individuals have forgone recommended treatments and thirty-two percent have reported that they were unable to afford a prescription due to the high cost, according to a study conducted in 2018. Health is sacred, and financial circumstances should not determine the difference between treatment and illness, or life and death. “Financial …
The Practice And Tax Consequences Of Nonqualified Deferred Compensation, David I. Walker
The Practice And Tax Consequences Of Nonqualified Deferred Compensation, David I. Walker
Washington and Lee Law Review
Although nonqualified deferred compensation plans lack explicit tax preferences afforded to qualified plans, it is well understood that nonqualified deferred compensation results in a joint tax advantage when employers earn a higher after-tax return on deferred sums than employees could achieve on their own. But the joint tax advantage depends critically on how plans are operated; chiefly how plan sponsors use or invest deferred compensation dollars. This is the first Article to systematically investigate nonqualified deferred compensation practices. It shows that joint tax minimization historically has taken a backseat to accounting priorities and participant diversification concerns. In recent years, the …
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 S. Avi-Yonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane, David Miller, Daniel Shaviro, Manoj Viswanathan
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 S. Avi-Yonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane, David Miller, Daniel Shaviro, Manoj Viswanathan
Articles
The 2017 tax legislation brought sweeping changes to the rules for taxing individuals and business, the deductibility of state and local taxes, and the international tax regime. The complex legislation was drafted and passed through a rushed and secretive process intended to limit public comment on one of the most consequential pieces of domestic policy enacted in recent history. This Article is an effort to supply the analysis and deliberation that should have accompanied the bill’s consideration and passage, and describes key problem areas in the new legislation. Many of the new changes fundamentally undermine the integrity of the tax …
Reforming The Charitable Contribution Tax Deduction: Accounting For Random Acts Of Charity, Janene R. Finley
Reforming The Charitable Contribution Tax Deduction: Accounting For Random Acts Of Charity, Janene R. Finley
William & Mary Business Law Review
Concern for the tax treatment of charitable contributions has increased as a result of the Tax Cuts and Jobs Act of 2017. Although the new law increased the limitation of deductible charitable contributions to 60 percent of adjusted gross income, the standard deduction was also increased. Increasing the standard deduction is expected to reduce the number of taxpayers who are able to itemize their deductions in the next tax year, which is expected to reduce charitable giving in the future. This Article discusses proposals to amend the Internal Revenue Code to promote charitable giving, including a non-itemizer deduction. In addition, …
Betting On Climate Policy: Using Prediction Markets To Address Global Warming, Gary M. Lucas Jr, Felix Mormann
Betting On Climate Policy: Using Prediction Markets To Address Global Warming, Gary M. Lucas Jr, Felix Mormann
Faculty Scholarship
Global warming, sea level rise, and extreme weather events have made climate change a top priority for policymakers across the globe. But which policies are best suited to tackle the enormous challenges presented by our changing climate? This Article proposes that policymakers turn to prediction markets to answer that crucial question. Prediction markets have a strong track record of outperforming other forecasting mechanisms across a wide range of contexts — from predicting election outcomes and economic trends to guessing Oscar winners. In the context of climate change, market participants could, for example, bet on important climate outcomes conditioned on the …
Social Welfare And Political Organizations: Ending The Plague Of Inconsistency, Roger Colinvaux
Social Welfare And Political Organizations: Ending The Plague Of Inconsistency, Roger Colinvaux
Scholarly Articles
This article considers the use of social welfare organizations for political purposes, assesses the damage, and offers solutions. Part I of the article provides an overview of present law and compares social welfare and political organizations in the context of political campaign intervention. Part II considers the many serious ongoing harms that have resulted from the current legal framework. Part III assesses different solutions. The article concludes that in general, the disclosure and financing rules concerning the political activity of social welfare and political organizations should be consistent. Consistent rules would reduce incentives to deceive regulators and the public and …
Charitable Tax Reform For The 21st Century, Roger Colinvaux, Ray Madoff
Charitable Tax Reform For The 21st Century, Roger Colinvaux, Ray Madoff
Scholarly Articles
The article identifies two goals of the charitable giving tax incentives: promoting actual charitable work and fostering a strong culture of charitable giving with broad participation. The recent increase to the standard deduction and the rise of donor-advised funds compromise both goals. The article outlines reform proposals to bolster the charitable sector, including expanding the giving incentive to all taxpayers in the form of a credit (subject to a giving floor), allowing some tax benefits to DAF donors upon contribution but delaying the income tax deduction until DAF funds are released from advisory privileges, closing loopholes that enable foundations and …
The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Gamage, David Kamin
The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Gamage, David Kamin
Articles by Maurer Faculty
The 2017 tax legislation brought sweeping changes to the rules for taxing individuals and business, the deductibility of state and local taxes, and the international tax regime. The complex legislation was drafted and passed through a rushed and secretive process intended to limit public comment on one of the most consequential pieces of domestic policy enacted in recent history. This Article is an effort to supply the analysis and deliberation that should have accompanied the bill’s consideration and passage and describes key problem areas in the new legislation. Many of the new changes fundamentally undermine the integrity of the tax …
Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark W. Cochran
Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark W. Cochran
Faculty Articles
The Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act) significantly altered the federal tax consequences of marriage and divorce by mostly eliminating the so-called "marriage penalty" from the individual income tax rates and abolishing the deduction for alimony payments. These changes represent the latest congressional tinkering with issues that have persisted since the earliest days of the modem income tax, turning back the clock with regard to taxation for both married and divorced couples. For the first time, since the enactment of the Tax Reform Act of 1969, the rate brackets for married taxpayers filing joint returns …
Taxing The Robots, Orly Mazur
Taxing The Robots, Orly Mazur
Faculty Journal Articles and Book Chapters
Robots and other artificial intelligence-based technologies are increasingly outperforming humans in jobs previously thought safe from automation. This has led to growing concerns about the future of jobs, wages, economic equality and government revenues. To address these issues, there have been multiple calls around the world to tax the robots. Although the concerns that have led to the recent robot tax proposals may be valid, this Article cautions against the use of a robot tax. It argues that a tax that singles out robots is the wrong tool to address these critical issues and warns of the unintended consequences of …
Is Financial Difficulty Really Enough? The Battle Of The Circuits To Define Reasonable Cause For Small Businesses' Failure To Pay Taxes, Lyndsey Insani
Is Financial Difficulty Really Enough? The Battle Of The Circuits To Define Reasonable Cause For Small Businesses' Failure To Pay Taxes, Lyndsey Insani
Valparaiso University Law Review
No abstract provided.
Community Development Finance And Economic Justice, Peter R. Pitegoff
Community Development Finance And Economic Justice, Peter R. Pitegoff
Faculty Publications
This chapter reflects on the history of community economic development, community development financial institutions, and their relationship with law and legal scholarship. It describes the robust use of complex legal and financial tools in community development practice today and presents Maine-based Coastal Enterprises Inc. (CEI) as a window into the evolution of the field over the last four decades. Part II traces the wider history and context of community development finance and of the dramatic expansion in tax credit financing. Part III explores the implications of this trend for sustainability and local accountability, underscoring the distinction between community organizing and …