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Articles 31 - 60 of 73
Full-Text Articles in Taxation-Transnational
Brand Counterfeiting: Mass Fetishism?, Geneviève Morel
Brand Counterfeiting: Mass Fetishism?, Geneviève Morel
Cardozo Law Review
No abstract provided.
Do Religious Tax Exemptions Entangle In Violation Of The Establishment Clause? The Constitutionality Of The Parsonage Allowance Exclusion And The Religious Exemptions Of The Individual Health Care Mandate And The Fica And Self-Employment Taxes, Edward A. Zelinsky
Cardozo Law Review
No abstract provided.
Dealing With Doma: Federal Non-Recognition Complicates State Income Taxation Of Same-Sex Relationships, Carlton M. Smith, Edward D. Stein
Dealing With Doma: Federal Non-Recognition Complicates State Income Taxation Of Same-Sex Relationships, Carlton M. Smith, Edward D. Stein
Articles
Various states now recognize relationships between people of the same-sex, but due to the Defense of Marriage Act, the federal government does not. In the context of income taxes, this combination of state recognition and federal non-recognition of same-sex relationships produces a significant problem for many same-sex couples and some state taxing authorities. Most states have income tax and, typically, state income tax laws “piggyback” on federal income tax laws. Depending on the state, same-sex couples in legally-recognized relationships must file their state income tax returns as married (either “filing jointly” or “filing separately”), as domestic partners, or as parties …
Reproducing Value: How Tax Lax Differentially Values Fertility, Sexuality, And Marriage, Tessa Davis
Reproducing Value: How Tax Lax Differentially Values Fertility, Sexuality, And Marriage, Tessa Davis
Cardozo Journal of Equal Rights & Social Justice
Section 213 of the Internal Revenue Code permits a deduction for an individual's fertility expenses, but it does not do so evenhandedly. This paper focuses on the current discriminatory effects of Section 213 doctrine as it is applied to the deductibility of fertility treatments for single persons and or homosexual couples, as compared to heterosexual, married couples. Traditional economic analysis of the Code fails to explain such discrimination, thus a new approach is required. Utilizing tools from anthropological theory, this paper recognizes and analyzes our tax code-and specifically Section 213-as a cultural artifact and therein challenges the presumed objectivity of …
Citizenship And Worldwide Taxation: Citizenship As An Administrable Proxy For Domicile, Edward A. Zelinsky
Citizenship And Worldwide Taxation: Citizenship As An Administrable Proxy For Domicile, Edward A. Zelinsky
Articles
The United States' worldwide taxation of its citizens is less different from international, residence-based norms than is widely believed and is sensible as a matter of tax policy. An individual's citizenship is an administrable, if sometimes overly broad, proxy for his domicile, his permanent home. Both citizenship and domicile measure an individual's permanent allegiance rather than his immediate physical presence. Because citizenship and domicile resemble each other, and because other nations often define residence for tax purposes as domicile, the U.S. system of citizenship-based taxation typically reaches the same results as the residence-based systems of these other nations, but reaches …
Winn And The Inadvisability Of Constitutionalizing Tax Expenditure Analysis, Edward A. Zelinsky
Winn And The Inadvisability Of Constitutionalizing Tax Expenditure Analysis, Edward A. Zelinsky
Articles
No abstract provided.
In Pursuit Of Offshore Tax Evaders: The Increased Importance Of International Cooperation In Tax Treaty Negotiations After United States V. Ubs Ag, Samantha H. Scavron
In Pursuit Of Offshore Tax Evaders: The Increased Importance Of International Cooperation In Tax Treaty Negotiations After United States V. Ubs Ag, Samantha H. Scavron
Cardozo Public Law, Policy & Ethics Journal
No abstract provided.
Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason
Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason
Cardozo Law Review
No abstract provided.
Orthodox Jewish Women And Eligibility For The Parsonage Exemption, Jacob Lewin
Orthodox Jewish Women And Eligibility For The Parsonage Exemption, Jacob Lewin
Cardozo Journal of Equal Rights & Social Justice
The note examines the eligibility of Orthodox Jewish women for the parsonage exemption under Section 107 of the Internal Revenue Code, arguing that unordained women can qualify if they hold formal theological degrees, despite lacking formal ordination or certification. It critiques Michael Broyde’s proposal that functional roles alone suffice, asserting that requiring formal licensing or certification prevents abuse of the exemption while ensuring its purpose of supporting religious leadership is maintained.
The Grapes Of Wrathful Heirs: Terminations Of Transfers Of Copyright And "Agreements To The Contrary", Michael J. Bales
The Grapes Of Wrathful Heirs: Terminations Of Transfers Of Copyright And "Agreements To The Contrary", Michael J. Bales
Cardozo Arts & Entertainment Law Journal
No abstract provided.
Equality, Entitlement, And Efficiency: Dworkin, Nozick, Posner, And Implications For Legal Theory, Stephen O'Hanlon
Equality, Entitlement, And Efficiency: Dworkin, Nozick, Posner, And Implications For Legal Theory, Stephen O'Hanlon
Cardozo Public Law, Policy & Ethics Journal
The article critically examines the legal theories of Ronald Dworkin, Robert Nozick, and Richard A. Posner, analyzing their respective approaches to values such as integrity, equality, libertarianism, and efficiency. It concludes that while each theory offers valuable insights, they also have significant limitations. Dworkin's emphasis on equality of resources is challenged for potential overreach, Nozick's libertarianism is critiqued for its impracticalities, and Posner's wealth maximization is faulted for neglecting moral and social considerations. The article advocates for a pluralistic and pragmatic legal theory that integrates rights, coercion, and efficiency, acknowledging the need for further interdisciplinary development.
The Digital Currency Doppelganger: Regulatory Challenge Or Harbinger Of The New Economy?, Peter C. Tucker
The Digital Currency Doppelganger: Regulatory Challenge Or Harbinger Of The New Economy?, Peter C. Tucker
Cardozo Journal of International and Comparative Law
The note argues that enacting new restrictive regulations for digital currencies in the United States is unnecessary and potentially counterproductive. It posits that existing anti-money laundering (AML) regulations are sufficient to address illicit activities associated with digital currencies. The author advocates for a wait-and-see approach, emphasizing the need for international coordination and the risks of driving the industry offshore, which could reduce regulatory oversight and tax revenue.
Disappearing Safeguards: Fisa Nonresident Alien "Loophole" Is Unconstitutional, Brenton Hund
Disappearing Safeguards: Fisa Nonresident Alien "Loophole" Is Unconstitutional, Brenton Hund
Cardozo Journal of International and Comparative Law
The note argues that the Foreign Intelligence Surveillance Act (FISA) contains a "nonresident alien loophole" that undermines constitutional protections, particularly for U.S. persons. This loophole, expanded by amendments such as the Patriot Act and the Lone Wolf Amendment, allows the government to conduct surveillance on nonresident aliens under relaxed standards, which can incidentally target U.S. citizens without meeting FISA's stricter requirements. The analysis contends that this loophole violates the Fourth Amendment by enabling surveillance on U.S. persons without probable cause or proper warrants, eroding privacy rights in the name of national security. The note advocates for legislative reforms to close …
Property Tax Reassessment: Who Needs It?, Stewart E. Sterk, Mitchell L. Engler
Property Tax Reassessment: Who Needs It?, Stewart E. Sterk, Mitchell L. Engler
Articles
No abstract provided.
Cuno: The Property Tax Issue, Edward A. Zelinsky
Cuno: The Property Tax Issue, Edward A. Zelinsky
Articles
The author criticizes the decision of the U.S. Court of Appeals for the Sixth Circuit in Cuno v. Daimler Chrysler Inc., in which the court ruled that Ohio's investment tax credit violated the U.S. Constitution's Commerce Clause. Zelinsky says the dormant Commerce Clause concept of nondiscrimination is overbroad and undefinable and should be abandoned. He hopes this decision will give the U.S. Supreme Court an opportunity to reassess the concept.
The Future Of The Dormant Commerce Clause: Abolishing The Prohibition On Discriminatory Taxation, Edward A. Zelinsky, Brannon P. Denning
The Future Of The Dormant Commerce Clause: Abolishing The Prohibition On Discriminatory Taxation, Edward A. Zelinsky, Brannon P. Denning
Articles
Professor Edward A. Zelinsky, of the Cardozo School of Law, argues that "[i] t is time to abolish the dormant Commence Clause prohibition on discriminatory taxation." This is so, he writes, because "the prohibition is today doctrinally incoherent and politically unnecessary." The incoherence, Zelinsky maintains, stems from the disparate treatment by the United States Supreme Court of economically identical activities: "discriminatory taxation favoring local industries," which the doctrine prohibits, and "direct expenditures subsidizing those same industries," which it permits. It is unnecessary, Zelinsky argues, because Congress is able, and better suited, to police any state abuses. In short, "[l]ike a …
Should Governments Play Robin Hood? The Effects Of The Repeal Of The Estate Tax On Wealth Apportionment, Mark Bernstein
Should Governments Play Robin Hood? The Effects Of The Repeal Of The Estate Tax On Wealth Apportionment, Mark Bernstein
Cardozo Journal of International and Comparative Law
The note explores the debate surrounding wealth disparity and the effectiveness of taxes, such as the estate tax and net wealth tax, in addressing this issue. It examines the historical and contemporary arguments for and against these taxes, drawing comparisons between the U.S. and countries like Japan, Sweden, and Switzerland. The analysis highlights the tension between reducing wealth inequality and maintaining economic growth, ultimately suggesting that a well-structured net wealth tax could be a viable solution to both redistribute wealth and generate revenue.
Put-Call Parity And The Law, Michael S. Knoll
Put-Call Parity And The Law, Michael S. Knoll
Cardozo Law Review
No abstract provided.
The Once And Future Property Tax: A Dialogue With My Younger Self, Edward A. Zelinsky
The Once And Future Property Tax: A Dialogue With My Younger Self, Edward A. Zelinsky
Cardozo Law Review
No abstract provided.
Restoring Politics To The Commerce Clause: The Case For Abandoning The Dormant Commerce Clause Prohibition Of Discriminatory Taxation, Edward A. Zelinsky
Restoring Politics To The Commerce Clause: The Case For Abandoning The Dormant Commerce Clause Prohibition Of Discriminatory Taxation, Edward A. Zelinsky
Articles
No abstract provided.
Ambiguity And Income Taxation, Terrence R. Chorvat
Ambiguity And Income Taxation, Terrence R. Chorvat
Cardozo Law Review
No abstract provided.
Two Critiques Of Multiculturalism, Ayelet Shachar
Two Critiques Of Multiculturalism, Ayelet Shachar
Cardozo Law Review
No abstract provided.
The Cash Balance Controversy, Edward A. Zelinsky
Assets In Wonderland: The Irs's Inconsistent Policy On Software Costs, Vsevolod L. Maksin
Assets In Wonderland: The Irs's Inconsistent Policy On Software Costs, Vsevolod L. Maksin
Cardozo Law Review
No abstract provided.
Bonus Questions--Executive Compensation In The Era Of Pay For Performance, Charles M. Yablon
Bonus Questions--Executive Compensation In The Era Of Pay For Performance, Charles M. Yablon
Articles
The article critically examines the evolution of executive compensation, particularly the shift from traditional pay structures to performance-based systems, and argues that this shift has not resolved the underlying issues of excessive pay and misaligned incentives. Instead, it has introduced new conflicts of interest and inefficiencies. The author proposes a regulatory solution—a deductibility cap on executive pay—to curb excessive compensation and better align executive incentives with shareholder interests.
The Inexorable March Toward A Continuous Disclosure Requirement For Publicly Traded Corporations: "Are We There Yet?", Dale Arthur Oesterle
The Inexorable March Toward A Continuous Disclosure Requirement For Publicly Traded Corporations: "Are We There Yet?", Dale Arthur Oesterle
Cardozo Law Review
No abstract provided.
For Realization: Income Taxation, Sectoral Accretionism, And The Virtue Of Attainable Virtues, Edward A. Zelinsky
For Realization: Income Taxation, Sectoral Accretionism, And The Virtue Of Attainable Virtues, Edward A. Zelinsky
Cardozo Law Review
No abstract provided.
The Hazards Of Tinkering With The Common Law Of Future Interests: The California Experience, Laura E. Cunningham
The Hazards Of Tinkering With The Common Law Of Future Interests: The California Experience, Laura E. Cunningham
Articles
No abstract provided.
The Unsolved Problem Of The Unfunded Mandate, Edward A. Zelinsky
The Unsolved Problem Of The Unfunded Mandate, Edward A. Zelinsky
Articles
No abstract provided.
Fugitives And Agrarians In A World Without Frontiers, Jim Chen
Fugitives And Agrarians In A World Without Frontiers, Jim Chen
Cardozo Law Review
Rien de grand avant l'tat. Let the French have their Colbertisme; Americans hold steadfast their faith in constitutionalism, the unofficial civic religion of the United States. Implicit in originalism, the most rigidly orthodox variant of America's constitutional faith is the belief that the legal world began with the framing of the Constitution. "All things created before me were not eternal": with the Constitution as creation, the American legal imagination need not embrace anything that occurred before 1787.