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Full-Text Articles in Taxation-Transnational

Defending U.S. Citizenship-Based Taxation In Theory And In Practice: An Essay On Fiscal Citizenship In A Fatca World, Edward A. Zelinsky Jul 2025

Defending U.S. Citizenship-Based Taxation In Theory And In Practice: An Essay On Fiscal Citizenship In A Fatca World, Edward A. Zelinsky

Cardozo Law Review

For some Americans, a surprising aspect of the saga of Meghan Markle, also known as the Duchess of Sussex, was learning that, as a U.S. citizen living in the United Kingdom, the Duchess was obligated to pay U.S. income taxes on her worldwide income.[1] President Donald Trump has echoed concerns raised in this controversy about the United States’ worldwide income taxation of its citizens living abroad. In particular, during his 2024 presidential campaign, President Trump called for “ending the double taxation of overseas Americans.”[2] I found myself drawn into this debate about the United States’ citizenship-based taxation by virtue of …


Tyrant-Killing Legislation And The Political Foundation Of Ancient Greek Democracy, David A. Teegarden Feb 2013

Tyrant-Killing Legislation And The Political Foundation Of Ancient Greek Democracy, David A. Teegarden

Cardozo Law Review

No abstract provided.


Brand Counterfeiting: Mass Fetishism?, Geneviève Morel Aug 2012

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 Apr 2012

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.


Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason Apr 2010

Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason

Cardozo Law Review

No abstract provided.


Put-Call Parity And The Law, Michael S. Knoll Nov 2002

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 Aug 2002

The Once And Future Property Tax: A Dialogue With My Younger Self, Edward A. Zelinsky

Cardozo Law Review

No abstract provided.


Ambiguity And Income Taxation, Terrence R. Chorvat Jan 2002

Ambiguity And Income Taxation, Terrence R. Chorvat

Cardozo Law Review

No abstract provided.


Two Critiques Of Multiculturalism, Ayelet Shachar Nov 2001

Two Critiques Of Multiculturalism, Ayelet Shachar

Cardozo Law Review

No abstract provided.


Assets In Wonderland: The Irs's Inconsistent Policy On Software Costs, Vsevolod L. Maksin Dec 1999

Assets In Wonderland: The Irs's Inconsistent Policy On Software Costs, Vsevolod L. Maksin

Cardozo Law Review

No abstract provided.


The Inexorable March Toward A Continuous Disclosure Requirement For Publicly Traded Corporations: "Are We There Yet?", Dale Arthur Oesterle Sep 1998

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 Dec 1997

For Realization: Income Taxation, Sectoral Accretionism, And The Virtue Of Attainable Virtues, Edward A. Zelinsky

Cardozo Law Review

No abstract provided.


Fugitives And Agrarians In A World Without Frontiers, Jim Chen Dec 1996

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.


Operational Closure And Structural Coupling: The Differentiation Of The Legal System, Niklas Luhmann Mar 1992

Operational Closure And Structural Coupling: The Differentiation Of The Legal System, Niklas Luhmann

Cardozo Law Review

No abstract provided.


Justice Scalia And The Commerce Clause: Reflections Of A State Tax Lawyer, Walter Hellerstein Jun 1991

Justice Scalia And The Commerce Clause: Reflections Of A State Tax Lawyer, Walter Hellerstein

Cardozo Law Review

No abstract provided.


The Breath Of Life In The Law, David E. Van Zandt Mar 1991

The Breath Of Life In The Law, David E. Van Zandt

Cardozo Law Review

No abstract provided.


The Supreme Court's "Resolution" Of The Tax Accrual Workpapers Controversy, Diana Gillett Plotkin Jan 1984

The Supreme Court's "Resolution" Of The Tax Accrual Workpapers Controversy, Diana Gillett Plotkin

Cardozo Law Review

No abstract provided.


The Economic Benefit Concept Of Gross Income Applied To The Tax Treatment Of Illegal Payments, Stephen M. Breistone Jan 1982

The Economic Benefit Concept Of Gross Income Applied To The Tax Treatment Of Illegal Payments, Stephen M. Breistone

Cardozo Law Review

No abstract provided.


Year-End Divorce/Remarriage Schemes And The Applicability Of The Sham Doctrine, Elissa Kahn Halperin Jan 1981

Year-End Divorce/Remarriage Schemes And The Applicability Of The Sham Doctrine, Elissa Kahn Halperin

Cardozo Law Review

No abstract provided.


Aquisitive Liquidations And Section 334(B)(2): Kimbell-Diamond And Beyond, Stephen B. Meister Jan 1979

Aquisitive Liquidations And Section 334(B)(2): Kimbell-Diamond And Beyond, Stephen B. Meister

Cardozo Law Review

No abstract provided.