Taxation-Federal Commons^™

Antitrust And The Corporate Tax: Why We Need Progressive Corporate Tax Rates, Reuven S. Avi-Yonah, Lior Frank

Articles

In this article, Avi-Yonah and Frank explore how progressive corporate tax rates could address the abuse of power by monopolistic big tech companies.

Rodriguez, Tucker, And The Dangers Of Textualism, Reuven S. Avi-Yonah

Articles

The Supreme Court is increasingly turning toward textualism in interpreting statutes. This is part of its general hostility toward judge-made law, as evidenced by its recent unanimous decision in Rodriguez that there should be no federal common law except in extraordinary circumstances. Textualism poses a particular danger in the tax context because the Internal Revenue Code is so complicated and lends itself to manipulation so that courts have since the 1930s used a variety of judge-made legal doctrines to prevent such results. The classic Gregory decision from 1935 involved just such a case: The literal application of the code resulted …

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both of these …

Tax Burdens And Tribal Sovereignty: The Prohibition On Lavish And Extravagant Benefits Under The Tribal General Welfare Exclusion, Pippa Browde

Faculty Law Review Articles

This article examines a portion of a relatively new federal tax statute, the Tribal General Welfare Exclusion (TGWE), that allows qualified individuals an exclusion from gross income for payments received from American Indian/Alaska Native tribes for any "Indian general welfare benefit." Indian general welfare benefits are payments made to tribal members by the tribe pursuant to an Indian tribal government program for the promotion of general welfare, such as for health, education, or housing. The TGWE is intended, in part, to promote participation in American Indian tribal cultural and ceremonial practices. To that end, Indian general welfare benefits include payments …

Dirty Business: Accountability For Harmful Pesticide Use In Brazil, Anna Goldstein

Cardozo International & Comparative Law Review

The note argues that the alarming rise in pesticide use in Brazil, particularly under President Jair Bolsonaro, has severe human health and environmental consequences. It emphasizes the need for a binding international legal framework to hold multinational corporations accountable for human rights abuses and environmental harm in their supply chains. Current voluntary frameworks and domestic laws, such as Brazil's Law 7802, are insufficient due to weak enforcement and lack of binding standards. The proposed UN Draft Treaty on Business and Human Rights is presented as a critical solution to address these gaps and ensure corporate accountability.

A Constitutional Wealth Tax, Ari Glogower

Michigan Law Review

Policymakers and scholars are giving serious consideration to a federal wealth tax. Wealth taxation could address the harms from rising economic inequality, promote equality of social and economic opportunity, and raise the revenue needed to fund critical government programs. These reasons for taxing wealth may not matter, however, if a federal wealth tax is unconstitutional.

Scholars debate whether a tax on a wealth base (a “traditional wealth tax”) would be a “direct tax” subject to apportionment among the states by population. This Article argues, in contrast, that this possible constitutional restriction on a traditional wealth tax may not matter. If …

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

Treatment Of Medicaid Waiver Payments For Purpose Of Eitc And Actc, Xiaoyue (Tina) Tan

The Contemporary Tax Journal

No abstract provided.

Complete America's Great Trails Act S.809 (116th Congress), Mst Students Bus 223a Fall 2019

The Contemporary Tax Journal

No abstract provided.

Taxation Of Early Distributions From A 401(K) Retirement Plan, Liubov (Luba) Shilkova

The Contemporary Tax Journal

No abstract provided.

More Anti-Simplification: How Pti And Gilti Override The Section 245a Exemption And The U.S. Territorial Tax System, Christine A. Davis

Mercer Law Review

In December of 2017, the United States (U.S.) enacted tax reform commonly known as the “Tax Cuts and Jobs Act” (TCJA), which was initially thought to “establish[] a territorial tax system for multinational companies.” Over time, however, tax professionals began to understand that the TCJA layered a territorial tax system that exempted foreign earnings from the U.S. income tax (exemption tax system) on top of a residence-based worldwide tax system that used a foreign tax credit (FTC) to protect against juridical double taxation (worldwide tax system). Furthermore, the U.S. exemption tax system is severely limited by the worldwide tax system. …

Does Capital Bear The U.S. Corporate Tax After All? New Evidence From Corporate Tax Returns, Edward Fox

Articles

This article uses U.S. corporate tax return data to assess how government revenue would have changed if, over the period 1957–2013, corporations had been subject to a hypothetical corporate cash flow tax—that is, a tax allowing for the immediate deduction of investments in long-lived assets like equipment and structures—rather than the corporate tax regime actually in effect. Holding taxpayer behavior fixed, the data indicate actual corporate tax revenue over the most recent period (1995–2013) differed little from that under the hypothetical cash flow tax. This result has three important implications. First, capital owners appear to bear a large fraction of …

Tax Cannibalization By State Corporate Taxes: Policy Implications, Darien Shanske, David Gamage

Articles by Maurer Faculty

The tax cannibalization problem is especially large for state corporate income taxes because state governments piggyback on a deeply flawed federal corporate tax base. In this article, we clarify a point of possible confusion about these issues and then discuss some policy implications.

Tax Cannibalization By State Corporate Taxes: Revised Estimates, David Gamage, Darien Shanske

Articles by Maurer Faculty

To what extent do our prior estimates for the tax cannibalization problem still apply post-2017? In this article we address that question, focusing on the implications of the reduced federal corporate income tax rate.

Eitc For All: A Universal Basic Income Compromise Proposal, Benjamin M. Leff

Washington and Lee Journal of Civil Rights and Social Justice

Much has been written about a concept called universal basic income (UBI). With a UBI, the government gives every person a certain amount of money each year, or even each month. The UBI has broad appeal with thinkers on both the right and the left, but the appeal is partially because different thinkers have different visions of what the current state of affairs is with respect to government welfare policies and different theories about why these existing policies are inadequate or damaging. Reforming existing programs, rather than making a radical break with the past, could satisfy at least some of …

Something For Nothing: Universal Basic Income And The Value Of Work Beyond Incentives, Jonathan D. Grossberg

Washington and Lee Journal of Civil Rights and Social Justice

Proponents and opponents of a universal basic income all acknowledge that the most significant political challenge to its adoption in the United States is that a universal basic income would not have a work requirement attached. Often, this is characterized as a problem involving incentives—the availability of a universal basic income would cause many people to stop working (or significantly curtail the number of hours that they work) and simply live off the universal basic income. This Article makes three contributions to the literature related to a universal basic income: First, it provides a typology for understanding the many reasons …

Foreword, In From The Texas Cotton Fields To The United States Tax Court: The Life Journey Of Juan F. Vasquez (Mary Theresa Vasquez & Anthony Head, 2020), Brant J. Hellwig

Books and Chapters

The story of the life of the first Hispanic American appointed to serve as a judge on the United States Tax Court. An educational and inspirational story of a professional career, the book is accessible to lawyers and laypersons of all ages.

New Regulations, New Understandings: Taking Advantage Of The Section 199a Deduction With Restricted Imposed By Section 643(F), Victor Gabuardi

St. Thomas Law Review

This Article explores the intricacies and benefits of the Section 199A deduction and a general description of the final regulations. Part II of this Article discusses the Section 199A deduction, the technicalities, and operational component of the same. Part III of this Article discusses how individuals and relevant passthrough entities (“RPE”) have the ability to aggregate similar businesses they own to either qualify or even maximize on their Section 199A deduction. Part IV of this Article discusses the Section 199A calculation for RPEs and trusts, including the difference for trusts in calculating the Section 199A deduction before and after the …

Alternative Methods To Regulating Paid Uncredentialed Tax-Return Preparers Post Loving, Mikell Washington

Upper Level Writing Requirement Research Papers

No abstract provided.

In Memory Of Professor James E. Bond, Janet Ainsworth

Seattle University Law Review

Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.

Giving Credits Where Credits Are (Arguably) Due: A Half Century's Evolution In The Design Of Personal Tax Expenditures, Lawrence Zelenak

Faculty Scholarship

In the late 1960s, when Stanley Surrey introduced the concept of tax expenditures and the federal government began producing tax expenditure budgets, personal tax expenditures in the form of deductions (for nonbusiness interest, charitable donations, state and local taxes, and medical expenses) equaled roughly 1.2% of gross domestic product, and personal tax expenditures in the form of credits were virtually nonexistent. Although Surrey was critical of all tax expenditures, he had particular scorn for tax expenditures in the form of deductions, which he characterized as upside-down subsidies. He explained that converting deduction tax expenditures to credits would make them less …

Responding To Covid: How To Deal With Nearly $100 Billion In Wasted Incentives, Richard Pomp

Faculty Articles and Papers

This article urges policymakers to cut down on ineffective and costly tax expenditures. Tax expenditures aim to incentivize beneficial economic outcomes; the tax jurisdiction surrenders the right to a portion of its tax base in anticipation of economic benefits. While tax expenditures are not inherently bad or good, many believe that most tax incentive programs would fail a cost-benefit analysis.

Ideally, tax incentives target economic activity that would not occur in the absence of the incentive. And to be considered a success, the benefit of the activity must outweigh the cost of the incentive. For example, if the goal of …

Tax In The 2020 Presidential Election, Ryan G. Quinn

Honors Theses and Capstones

No abstract provided.

The Lawyer, The Engineer, And The Gigger: § 199a Framed As An Equitable Deduction For Middle-Class Business Owners And Gig Economy Workers, Andrew L. Snyder

Fordham Journal of Corporate & Financial Law

Section 199A of the Tax Cuts and Jobs Act provides owners of noncorporate, pass-through businesses such as sole proprietorships, partnerships, and S corporations-as well as independent contractors and certain trusts-with an unprecedented deduction of up to 20 percent of "qualified business income." But the statute draws distinctions between industries and professions, thus creating inequities without a well-articulated policy rationale. Section 199A's critics have called for the provision's repeal entirely, citing efficiency and equity concerns. But Congress should not repeal section 199A or allow it to sunset in 2025. The provision can potentially provide tax relief to gig economy workers, for …

Humanizing The Tax System: What National Taxpayer Advocate Nina E. Olson Did For America's Kids And Their Families, Francine J. Lipman

Scholarly Works

At their core, taxpayer rights are human rights. They are about our inherent
humanity.—Nina E. Olson

The federal income tax system does not exist for statutes, regulations, codes, enforcement, assessments, collection, redistribution, procedures, publications, liens, levies, refunds, liabilities, litigation, compliance, or even revenue. At its core, the federal income tax system exists for people. People like you, me, and all our loved ones including spouses, partners, parents, kids, brothers, sisters, nieces, nephews, grandparents, grandkids, friends, and neighbors. The people who eat at our tables and sleep under our roofs. The tax system is about current and future generations who live …

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

St. Mary's Law Journal

Abstract forthcoming

Book Review, Roberto Rosas

St. Mary's Law Journal

Abstract forthcoming.

The Impact Of The 2017 Tax Act On Certain Personal Injury Plaintiffs, Gregg Polsky

Scholarly Works

The 2017 Tax Act was the most sweeping federal tax legislation in over a generation. While many of its reforms, from dramatically lowering the corporate tax rate to altering the international tax rules, have already received significant attention, little attention has been paid to the 2017 Tax Act’s effects on personal injury plaintiffs. This Article explores these impacts.

The 2017 Tax Act added a new provision that indirectly affects plaintiffs who allege sexual harassment or abuse. The new provision disallows the defendants’ deductions in these cases if the parties enter into a nondisclosure agreement. While targeted at defendants, the provision …

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

Letter From Jeffery M. Kadet And David L. Koontz To Internal Revenue Service (Jan. 16, 2020) On Proposed Regulations Reg-100956-19, Jeffery M. Kadet, David L. Koontz

Articles

No abstract provided.