The Affordable Care Act And Its Impact On The Professional Tax Preparation Market In Kingsport, Tennessee,
2014
East Tennessee State University
The Affordable Care Act And Its Impact On The Professional Tax Preparation Market In Kingsport, Tennessee, Robert S. Forney Jr.
Undergraduate Honors Theses
The objective of this study is to test whether the Affordable Care Act will have an effect on the professional tax preparation industry of Kingsport, Tennessee. To accomplish this objective, the researcher collected surveys concerning taxpayers’ initial reaction to the realization that the law affects their 1040. A two proportion test for equality was performed and failed to reject the idea that the ACA will have an effect on the tax preparation industry of Kingsport. Because this study failed to prove that the change in legislation causes a jump in clientele for the professional tax preparation market, the fight for …
The Contemporary Tax Journal’S Interview Of Pam Olson,
2014
San Jose State University
The Contemporary Tax Journal’S Interview Of Pam Olson, Stuti Seth
The Contemporary Tax Journal
No abstract provided.
Effect Of United States V. Williams On The Offshore Voluntary Disclosure Program,
2014
Brigham Young University Law School
Effect Of United States V. Williams On The Offshore Voluntary Disclosure Program, Steven Ferraro
Brigham Young University International Law & Management Review
No abstract provided.
Salience And Sin: Designing Taxes In The New Sin Era,
2014
Brigham Young University Law School
Salience And Sin: Designing Taxes In The New Sin Era, Rachelle Holmes Perkins
BYU Law Review
No abstract provided.
The Calamity Of Community Benefit: Redefining The Scope And Increasing The Accountability Of Minnesota’S Nonprofit Hospitals,
2014
Gregerson, Rosow, Johnson & Nilan, Ltd.
The Calamity Of Community Benefit: Redefining The Scope And Increasing The Accountability Of Minnesota’S Nonprofit Hospitals, Theodore J Patton
Hamline Law Review
abstract
Some Reflections On The Past, Present And State-Dependent Future Of Lotteries In American Gaming Law,
2014
Barry University
Some Reflections On The Past, Present And State-Dependent Future Of Lotteries In American Gaming Law, Stephen J. Leacock
Faculty Scholarship
No abstract provided.
Income Or Liability: How Casinos' Classification Of Outstanding Chips Determine Taxability,
2014
University of Nevada, Las Vegas -- William S. Boyd School of Law
Income Or Liability: How Casinos' Classification Of Outstanding Chips Determine Taxability, John Bulloch
UNLV Gaming Law Journal
No abstract provided.
Drilling And Deductions: Making The Section 170(H) Conservation Easement Work In The Shale Boom Era,
2014
Jackson Kelly PLLC
Drilling And Deductions: Making The Section 170(H) Conservation Easement Work In The Shale Boom Era, Michael T. Fulks
West Virginia Law Review
No abstract provided.
Complicity And Collection: Religious Freedom And Tax,
2014
University of Nevada, Las Vegas -- William S. Boyd School of Law
Complicity And Collection: Religious Freedom And Tax, Jennifer Carr
Scholarly Works
This Article focuses on how the Religious Freedom Peace Tax Fund Bill might be improved so that members of Congress enact it. The bill would allow war tax resisters who qualify as pacifists to direct their tax money to a separate fund not to be used for military spending. At present, the IRS is expending time and resources trying to track down tax resisters, which results in loss of revenue for the government. This Article argues that passage of an amended version of the Religious Freedom Peace Tax Fund Bill would eliminate the tension between the IRS and war tax …
Panorama - London Olympics Site Redevelopment,
2014
New York Law School
Panorama - London Olympics Site Redevelopment, James Hagy, Dmitriy Ishimbayev
Rooftops Project
The 2012 London Olympics are over, yet the work is just beginning. Solicitor Linda Fletcher of the London office of the law firm Pinsent Masons talked with Dmitriy Ishimbeyev and Professor James Hagy about the 18-year project to redevelop and repurpose the Olympics venue for the longer term as a major, sustainable, mixed-use community in east London.
Profile - The Noguchi Museum,
2014
New York Law School
Profile - The Noguchi Museum, James Hagy
Rooftops Project
Few not-for-profit cultural or historic sites can be traced through a single thread, from heritage in an unlikely industrial setting in Queens; its conversion to workspace for the creation, staging and deployment of art throughout the world; its rededication by the living artist as a museum space while still a working gallery; and ultimately its preservation as a permanent cultural destination. At the Noguchi Museum, members and visitors can appreciate artist Isamu Noguchi’s full body of work in many media, enjoy the tranquility of galleries and gardens in a profoundly close-by urban setting, and understand the context in which that …
Profile - Not-For-Profit As Urban Neighbor: Groundswell,
2014
New York Law School
Profile - Not-For-Profit As Urban Neighbor: Groundswell, James Hagy, Scott Haggmark
Rooftops Project
Few not-for-profit organizations can claim to have made a dramatic, permanent, outdoor visual impact on more than 450 city blocks through the five boroughs of New York City. Groundswell has done just that. As part of a continuing series looking at not-for-profits as urban neighbors, The Rooftop Project’s Scott Haggmark and Professor James Hagy visit with Amy Sananman and Sharon Polli at Groundswell’s Brooklyn headquarters.
Profile - Not-For-Profit As Urban Neighbor: The Bowery Residents’ Committee,
2014
New York Law School
Profile - Not-For-Profit As Urban Neighbor: The Bowery Residents’ Committee, James Hagy, Tamara Salzman
Rooftops Project
From the very beginning of its new headquarters project, The Bowery Residents’ Committee set out not only to serve its mission but to be the very best neighbor. Seriously, how many of us freeze our garbage before putting it out for collection? Muzzy Rosenblatt, Christine Lalor-Chisholm, and John Johnson of The Bowery Residents’ Committee, and Charles Thanhauser and Sarah Corcoran of its architectural firm, TEK Architects, talk with the Rooftops Project’s Tamara Salzman an Professor James Hagy about their approach to this unique project in the heart of Manhattan.
The New Flat Tax: A Modest Proposal For A Constitutionally Apportioned Wealth Tax,
2014
Cleveland State University
The New Flat Tax: A Modest Proposal For A Constitutionally Apportioned Wealth Tax, John Plecnik
Law Faculty Articles and Essays
This Article is the first to propose a solution that complies with the Apportionment Clause without imposing different rates in different states. This Article discusses the practical and administrative issues with implementing a wealth tax in the United States as well as the substantive fairness of such a tax relative to the income and consumption tax regimes. This article describes the Apportionment Clause, so-called direct taxes, and the constitutional issues with implementing a wealth tax. It also describes prior proposals to circumvent the Apportionment Clause for the sake of a wealth tax. It also outlines a modest proposal to pass …
The Fiscal Cliff As Reelection Strategy: Rethinking The Temporary Taxation Debate,
2014
Office of the Administrative Law Judges, United States Department of Labor
The Fiscal Cliff As Reelection Strategy: Rethinking The Temporary Taxation Debate, Frank Fagan
West Virginia Law Review
No abstract provided.
Magnifying Deterrence By Prosecuting Professionals,
2014
University of Washington - Seattle Campus
Magnifying Deterrence By Prosecuting Professionals, Scott Schumacher
Indiana Law Journal
This Article examines the recent series of criminal prosecutions against tax professionals and offshore bankers. These criminal cases, brought against the largest Swiss bank (UBS), the oldest Swiss bank (Wegelin), one of the largest accounting firms in the world (KPMG), as well as numerous lawyers and accountants, represent a dramatic shift for the U.S. Department of Justice. After decades of tolerating abusive tax shelters and tax haven banks, the government changed its policy. However, rather than indicting the individuals and corporations who invested in tax shelters or hid money in offshore accounts, the Justice Department indicted the lawyers, accountants, and …
From Here To Eternity: The Folly Of Perpetual Trusts,
2014
University of Michigan Law School
From Here To Eternity: The Folly Of Perpetual Trusts, Lawrence W. Waggoner
Law & Economics Working Papers
Trusts that can operate for as many as a thousand years or even forever, typically for the benefit of the settlor’s descendants living from time to time, now and in the future, are all the rage in banking and estate-planning circles. Before 1986, when Congress passed the federal generation-skipping transfer tax (GST tax), settlors had little incentive and probably little desire to establish perpetual trusts, even though they were permitted to do so under the law of Wisconsin, South Dakota, or Idaho. The GST tax created an artificial incentive for the wealthy to establish such trusts. The origin of the …
Officers Under The Appointments Clause,
2014
Cleveland State University
Officers Under The Appointments Clause, John Plecnik
Law Faculty Articles and Essays
Much ink has been spilled, and many keyboards worn, debating the definition of "Officers of the United States" under the Appointments Clause of Article II, Section 2, Clause 2 of the Constitution. The distinction between Officers and employees is constitutionally and practically significant, because the former must be appointed by the President, with or without the advice and consent of the Senate, Courts of Law, or Heads of Departments. In contrast, employees may be hired by anyone in any manner.
Appointments Clause controversies are triggered when a government official who was hired as an employee is accused of unconstitutionally wielding …
Federalism And Phantom Economic Rights In Nfib V. Sibelius,
2014
University of Baltimore School of Law
Federalism And Phantom Economic Rights In Nfib V. Sibelius, Matthew Lindsay
All Faculty Scholarship
Few predicted that the constitutional fate of the Patient Protection and Affordable Care Act would turn on Congress’ power to lay and collect taxes. Yet in NFIB v. Sebelius, the Supreme Court upheld the centerpiece of the Act — the minimum coverage provision (MCP), commonly known as the “individual mandate” — as a tax. The unexpected basis of the Court’s holding has deflected attention from what may prove to be the decision’s more constitutionally consequential feature: that a majority of the Court agreed that Congress lacked authority under the Commerce Clause to penalize people who decline to purchase health insurance. …
What's Wrong With A Federal Inheritance Tax?,
2014
University of Baltimore School of Law
What's Wrong With A Federal Inheritance Tax?, Wendy G. Gerzog
All Faculty Scholarship
Scholars have proposed a federal inheritance tax as an alternative to the current federal transfer tax, but there are serious flaws with that idea. In existing inheritance tax systems, those problems include: (1) different tax rates and exemptions based on the decedent’s relationship to the beneficiary; (2) the lack of a tax on lifetime gratuitous transfers, including gifts with retained interests or control; and (3) the persistence of most current valuation distortion abuses. In any inheritance tax model, moreover, there would be significantly decreased compliance rates and increased administrative costs because by focusing on the transferees instead of the transferor, …
