Tax Law Commons^™

The Moonscape Of Tax Equality: Windsor And Beyond, Anthony C. Infanti

Northwestern University Law Review

No abstract provided.

Tax-Free Reorganizations: The Evolution And Revolution Of Triangular Mergers, Stephanie Hoffer, Dale A. Oesterle

Northwestern University Law Review

No abstract provided.

A Corporate Tax For The Next One Hundred Years: A Proposal For A Dynamic, Self-Adjusting Corporate Tax Rate, Adam H. Rosenzweig

Northwestern University Law Review

No abstract provided.

Does Federal Spending "Coerce" States? Evidence From State Budgets, Brian Galle

Northwestern University Law Review

No abstract provided.

A Bundle Of Confusion For The Income Tax: What It Means To Own Something, Stephanie Hunter Mcmahon

Northwestern University Law Review

No abstract provided.

Schedularity In U.S. Income Taxation And Its Effect On Tax Distribution, Henry Ordower

Northwestern University Law Review

No abstract provided.

What A History Of Tax Withholding Tells Us About The Relationship Between Statutes And Constitutional Law, Anuj C. Desai

Northwestern University Law Review

No abstract provided.

The Consistency Of Conservative Tax Policy, Marjorie E. Kornhauser

Northwestern University Law Review

No abstract provided.

Did The Sixteenth Amendment Ever Matter? Does It Matter Today?, Erik M. Jensen

Northwestern University Law Review

No abstract provided.

Look Away Dixieland: The South And The Federal Income Tax, Robin L. Einhorn

Northwestern University Law Review

No abstract provided.

Foreword: 100 Years Under The Income Tax, Charlotte Crane

Northwestern University Law Review

No abstract provided.

Predicting The Fallout From King V. Burwell - Exchanges And The Aca, Nicholas Bagley, David K. Jones, Timothy Stoltzfus Jost

Articles

The U.S. Supreme Court's surprise announcement on November 7 that it would hear King v. Burwell struck fear in the hearts of supporters of the Affordable Cara Act (ACA). At stake is the legality of an Internal Revenue Service (IRS) rule extending tax credits to the 4.5 million people who bought their health plans in the 34 states that declined to establish their own health insurance exchanges under the ACA. The case hinges on enigmatic statutory language that seems to link the amount of tax credits to a health plan purchased "through an Exchange established by the State." According to …

Should Divorce Be More Taxing?: Structuring Tax Reduction To Reduce Inequality, Stephanie Mcmahon

Faculty Articles and Other Publications

Scholars debate whether Congress should address nonrevenue objectives through the tax code. This Article furthers this research agenda by examining a case in which interested groups misinterpret Congress's limited objectives for targeted tax reduction. In this case of limited congressional objectives (tax reduction) but broader societal objectives (helping divorcing spouses and children of divorce), this Article questions whether these other nonrevenue objectives are furthered by the targeted tax reduction.

This examination of divorce-related taxation emphasizes the importance of narrowly tailoring tax policies to broader, nonrevenue goals as opposed to viewing tax reduction as an end in itself. If we want …

Taxing Honesty, Adam Thimmesch

Nebraska College of Law: Faculty Publications

It is commonly accepted that state use taxes, most notably those that are due on Internet purchases, are largely unenforceable against individual consumers. Consistent with that view, states have focused their enforcement efforts on forcing retailers to collect those taxes at the point of sale, and taxpayers have maintained nearly complete indifference toward remitting the tax of their own accord. This combination of factors has transformed the state use tax into a de facto tax on honesty—a tax with which only our most principled, risk-averse, or perhaps foolish even attempt to comply. The current structure of these taxes is further …

Citizens United And Taxable Entities: Will Taxable Entities Be The New Stealth Dark Money Campaign Organizations?, Donald B. Tobin

Faculty Scholarship

The electoral process in the United States is going through a major transition as money increasingly pours into non-candidate independent groups (“IGs”). Before 2000, IGs could engage in significant electoral advocacy without having to disclose the IG’s donors or its expenditures. Congress sought to address the lack of disclosure by requiring section 527 political organizations to disclose their contributions and expenditures. IGs quickly sought an alternative organizational form for engaging in political advocacy. The alternative organizational form of choice has been the tax-exempt section 501(c)(4) social welfare organization.

In a 2007 article, I explored whether such tax-exempt entities would be …

Land-Value Taxation As A Method Of Encouraging Growth In Baltimore, Michael Safko

University of Baltimore Journal of Land and Development

The events that occurred last May have left many residents of Baltimore wondering what can be done to rebuild their city better than it was before.1 One particular suggestion is the elimination of all current property taxes along with the implementation of a land-value tax (LVT).2 An LVT would tax property owners based on the unimproved land they own, rather than on the improvements and structures that have been built on the land.3 The argument follows that this method of taxation would incentivize property owners to develop their land, rather than leave it undeveloped so they can pay less in …

Community Development Vs. Economic Development: Residential Segregation, Tax Credits, And The Lack Of Economic Development In Baltimore's Black Neighborhoods, Jennifer Nwachukwu

University of Baltimore Journal of Land and Development

In 1967, the National Advisory Commission on Civil Disorders penned one of the most famous statements about race in America: “Our nation is moving toward two societies, one black, one white— separate and unequal.”2 For the city of Baltimore, MD, that statement rings true even in 2013. Outsiders think of Baltimore through the lens of HBO’s The Wire. Those who are from Baltimore or live in the city likely would say that driving through Baltimore is like driving through two different cities—nice areas with shops, restaurants, and beautiful architecture; and “not so nice” areas with blocks of dilapidated buildings and …

Here To Stay Or A Flash In The Pan? How Zoning And Property Laws May Affect Airbnb In Baltimore And The Nation, Michael Schultes

University of Baltimore Journal of Land and Development

The advent of the Internet, smartphones, and social media has shrunk the world to the point where a person in Baltimore can connect with someone in Botswana with only the click of a finger. Whether it be a social media post or business e-mail, eight thousand miles can feel more like eight feet with how quickly we can connect and converse with people around the globe. The use of these information technology tools and inventions to store, retrieve, transmit, and manipulate data has transformed the way we learn, the way we communicate, and the way we do business. This newfound …

"Was The Deal Worth It?": The Dilemma Of States With Ineffective Economic Incentives Programs, Randle B. Pollard

Scholarly Articles

Federal subsidies to state and local governments have been substantially reduced due to public opinion prioritizing the reduction of the federal deficit, the recent "fiscal cliff" legislation, and the federal budget "sequester cuts." In addition, in many states, revenue collection from individual and corporate income tax is below prerecession levels. To address the reduction in federal funding and reduced revenue collections, state and local governments will increasingly rely on economic incentive programs to grow their economies through increased job creation and private capital investment within their jurisdictions. These economic incentive programs are no longer comprised of simple tax reductions for …

Standing Issues In Tax Litigation, Steve R. Johnson

Scholarly Publications

No abstract provided.