Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky,
2023
Benjamin N. Cardozo School of Law
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky
Amicus Briefs
As a matter of state law, New York’s own regulations and case law do not permit taxation of Professor Zelinsky’s income earned at home in Connecticut for the COVID-19 period starting on March 15, 2020. Even if New York law permitted the taxation of Professor Zelinsky’s Cardozo salary during this COVID-19 period, as a matter of federal constitutional law, the Due Process and dormant Commerce Clauses do not permit New York’s taxation of this salary earned in Connecticut. In addition, Zelinsky v. Tax Appeals Tribunal, 1 N.Y. 3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), does not apply to …
Recent Developments In Federal Income Taxation: The Year 2013,
2023
University of Florida Levin School of Law
Recent Developments In Federal Income Taxation: The Year 2013, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
Florida Tax Review
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months — and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted – unless one of us decides to go …
The Tax And Zakat Appeal System In The Kingdom Of Saudi Arabia: An Overview,
2023
Al-Imam Muhammad Ibn Saud Islamic University
The Tax And Zakat Appeal System In The Kingdom Of Saudi Arabia: An Overview, Ahmed A Altawyan
مجلة جامعة الإمارات للبحوث القانونية UAEU LAW JOURNAL
The competent judicial authority for adjudicating tax disputes differs from state to state. Some laws allow general court’s jurisdiction to adjudicate tax disputes. Others allow administrative court’s jurisdiction over taxation and zakat disputes because one of the parties involved in most such disputes is the competent government authority vested with administrative decision-making powers for assessment and collection of taxes. Therefore, it is natural for the administrative judiciary to be vested with the adjudication of tax disputes. However, there is a different legal system in the Kingdom of Saudi Arabia (KSA) to address such disputes. This study examines the differences between …
The Historical Origins And Current Prospects Of The Multilateral Tax Convention,
2023
University of Michigan Law School
The Historical Origins And Current Prospects Of The Multilateral Tax Convention, Reuven S. Avi-Yonah, Eran Lempert
Articles
This article has three aims. First, it surveys the pre-BEPS efforts to create a multilateral tax convention (MTC) from the 19th century onward, and explains why these efforts have failed, leading to an international tax regime dominated by unilateralism and bilateralism. Second, it contrasts the success of multilateralism in investment and trade law. Third, it examines the BEPS era efforts to create an MTC and suggests that, while there has been more convergence of the tax laws of countries, a fundamental divergence of interests persists that will likely doom any such efforts to failure. The article concludes that, at this …
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas,
2023
Villanova University Charles Widger School of Law
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams
Villanova Environmental Law Journal (1991 - )
No abstract provided.
Beneath The Property Taxes Financing Education,
2023
Texas A&M University School of Law
Beneath The Property Taxes Financing Education, Timothy M. Mulvaney
Faculty Scholarship
Many states turn in sizable part to local property taxes to finance public education. Political and academic discourse on the extent to which these taxes should serve in this role largely centers on second-order issues, such as the vices and virtues of local control, the availability of mechanisms to redistribute property tax revenues across school districts, and the overall stability of those revenues. This Essay contends that such discourse would benefit from directing greater attention to the justice of the government’s threshold choices about property law and policy that impact the property values against which property taxes are levied.
The …
Too Small To Succeed: How Small Nonprofits Are Disadvantaged By The Unrelated Business Income Tax,
2023
Brooklyn Law School
Too Small To Succeed: How Small Nonprofits Are Disadvantaged By The Unrelated Business Income Tax, Rebeka Cohan
Brooklyn Law Review
This note explores the unrelated business income tax (UBIT) and its unfair impact on smaller, less well-funded nonprofits. Although typically exempt from taxation, nonprofits can still be subject to the unrelated business income tax. Nonprofits are subject to UBIT when they have income that (1) qualifies as a trade or business, (2) is regularly carried on, and (3) is not substantially related to its tax-exempt purpose. This note argues that small nonprofits are unfairly disadvantaged by UBIT, because they typically have low budgets and small staffs without legal counsel. Congress should update the Internal Revenue Code (IRC) so organizations that …
Sjsu Mst Information,
2023
San Jose State University
Fun Tax Facts,
2023
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.),
2023
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 12, No. 1 – Spring 2023,
2023
San Jose State University
The Contemporary Tax Journal Volume 12, No. 1 – Spring 2023
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Ms. Mindy Harada Mayo,
2023
San Jose State University
The Contemporary Tax Journal’S Interview With Ms. Mindy Harada Mayo, Enas J. Al-Mais
The Contemporary Tax Journal
No abstract provided.
Interlinking Between Income Tax, Citizenship And Democracy? A Case Study Of Canada And China,
2023
Osgoode Hall Law School of York University
Interlinking Between Income Tax, Citizenship And Democracy? A Case Study Of Canada And China, Jinyan Li
Conference Papers
The interlink between taxation, citizenship and democracy appears to be obvious in Western democracies: citizens are voters, taxpayers and beneficiaries of public spending funded by tax revenues. The literature on the politics of taxation suggests that democratic institutions affect taxation at every stage of the policy-making process, the type of elections and governance model influence the level of redistribution and complexity of the tax system, democracies generally choose policies that are more favorable to the poor than non-democracies, the tax mix varies with the nature of the political regime, and more repressive governments rely less on personal income taxation. Political …
Did The Washington Supreme Court Rule Correctly On The Capital Gains Tax?,
2023
University of Missouri School of Law
Did The Washington Supreme Court Rule Correctly On The Capital Gains Tax?, David Gamage, Jared Walczak
Faculty Publications
The following two essays are David Gamage’s and Jared Walczak’s opening statements in their debate over Quinn v. Washington,1 the recent Washington Supreme Court decision upholding a state tax on capital gains as an excise tax. Gamage and Walczak, who differ on the decision’s merits and its implications for future Washington tax jurisprudence, intend to follow these statements with rebuttals and conclusions in a subsequent article.
Keeping Current - Probate [Notes],
2023
New York Law School
Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva
Articles & Chapters
No abstract provided.
Searching For A Compromise: A Case For The Crypto Like-Kind Exchange,
2023
University of Arkansas, Fayetteville
Searching For A Compromise: A Case For The Crypto Like-Kind Exchange, John Paul Boyter
Arkansas Law Review
In recent years, cryptocurrencies, cryptoassets, electronic coins, tokens, non-fungible tokens, and other various terms for electronic assets have gained prodigious attention in the financial world. From the spike (and subsequent drop) in value of Bitcoin, to people spending millions of dollars on pixelated pictures of punks, the market for these assets has been extremely active despite its ups and downs. However, in addition to potential financial success via crypto markets, the development of crypto technology has allowed for a transformation of how individuals and institutions think of currency, financial security, and access to information Part I of this Comment explains …
Constitutional Law And Tax Expenditures: A Prelude,
2023
University of Houston Law Center
Constitutional Law And Tax Expenditures: A Prelude, Johnny Rex Buckles
Arkansas Law Review
“A little learning is a dang’rous thing,” admonished Pope. Judges who pen legal opinions drawing on tax expenditure theory should heed the neoclassical bard. Armed with the modest yet obligatory exposure to the concept of tax expenditures presented in the basic federal income tax course in law school, many judges indeed possess enough learning to be dangerous. The thesis of this Article is that tax expenditure theory must be applied with a skillful, critical, and cautious appreciation for nuance in constitutional cases. This conclusion holds even under the assumption that tax expenditure budgeting is a useful tool of fiscal analysis. …
The Case Against The Debt Tax,
2023
Brooklyn Law School
The Case Against The Debt Tax, Vijay Raghavan
Faculty Scholarship
No abstract provided.
Taxing Digital Platforms,
2023
University of Virginia School of Law
Taxing Digital Platforms, Andrew Hayashi, Young Ran (Christine) Kim
Articles
The proliferation of digital services taxes (DSTs) in Europe is generally understood as a way for those countries to claim taxing rights over the profits of large digital platforms such as Google, Facebook, and Amazon. Under prevailing norms of international income taxation, these businesses had been able to avoid paying taxes in countries where they had no physical presence, even if they had many users in those countries. But the rise of big tech has generated a set of regulatory and political challenges, and tax is only one of these. The adoption of DSTs is not only about the fair …
The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed: Bringing The Debate To A Conclusion,
2023
Benjamin N. Cardozo School of Law
The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed: Bringing The Debate To A Conclusion, Edward A. Zelinsky
Articles
It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. The contemporary nonprofit hospital is a commercial enterprise, materially indistinguishable for tax purposes from its profit-making, taxed competitor. The federal income tax and the states’ income, sales and property taxes should treat all hospitals alike, regardless of whether such hospitals are nonprofit or for-profit enterprises. In the interests of equity and efficiency, these similar institutions should be taxed similarly.
As a political matter, nonprofit hospitals will continue to defend their tax-exempt status. Like any other lucrative, vested interest, nonprofit hospitals will continue to fight …
