Tax Law Commons^™

Constitutional Validity Of The Kentucky Unmined Coal Tax: Gillis V. Yount, Robin L. Fields

Journal of Natural Resources & Environmental Law

No abstract provided.

The Sales Tax Exemption For Machinery For New And Expanded Industry Applied To Coal Mining After Amax Coal Company, Kipley J. Mcnally

Journal of Natural Resources & Environmental Law

No abstract provided.

Fundamentals Of Federal Income Taxation Of Natural Resources, Martin J. Mcmahon Jr.

Journal of Natural Resources & Environmental Law

No abstract provided.

An Overview Of The Impact Of The Tax Reform Act Of 1986 On The Coal, Oil, And Gas Industries, Paul J. Cox, Theodore T. Myre Jr.

Journal of Natural Resources & Environmental Law

No abstract provided.

Taxation Of Expenditures Required By The Surface Mining Control And Reclamation Act Of 1977, Kipley J. Mcnally

Journal of Natural Resources & Environmental Law

No abstract provided.

The Impact And Desirability Of Taxing Unmined Coal Interests In The Same Manner As Other Real Property, Stephen James Vasek Jr.

Journal of Natural Resources & Environmental Law

No abstract provided.

Healthcare As One Of Jordanian Tax Legislation Purposes A Comparative Study, Mwaffaq Almahameed

UAEU Law Journal

Tax legislation purposes, in the modern financial literature, are not limited to collecting revenues that cover expenditures neutrally without taking into consideration society’s political, economical and social circumstances. Tax, as a financial duty, aims to achieve a country’s variant purposes, including the healthcare purpose which may appear clearly and separately or within the social purpose contents. This is supported by the constitutional confirmation on the importance of complying with the social justice and persons' ability to pay. As a result, a close relationship is emerging between tax legislation purposes on one hand, and using tax as a tool in achieving …

Taxation Of Unmined Minerals: Is It Inevitable, Or Is It Unconstitutional?, J. E. Clark

Journal of Natural Resources & Environmental Law

No abstract provided.

Front Matter

ACTEC Law Journal

No abstract provided.

The Uniform Probate Code's New Intestacy And Class Gift Provisions, Mary Louise Fellows, Thomas P. Gallanis

ACTEC Law Journal

Law and society inextricably link family and wealth transmission. An individual’s right to inherit from an intestate decedent depends on whether the individual has a legally recognized familial relationship to the decedent. Similarly, when a class gift in a donative document uses a term of relationship to identify the class members, an individual’s right to share in the gift depends on the legal recognition of the relationship. The enactment of the 2017 Uniform Parentage Act required a revision of the intestacy and class gift provisions of the Uniform Probate Code.

We were the reporters, or principal drafters, of the UPC …

Dead Men (And Women) Should Tell Tales: Narrative, Intent, And The Construction Of Wills, Karen J. Sneddon

ACTEC Law Journal

Intent is a foundational principle that is referenced in many varied aspects of succession. This article will focus on the role of intent in will construction proceedings where intent is referred to as the “touchstone” and “pole star.” When an issue arises as to the meaning of a provision in a will admitted to probate, the probate court must undertake a construction proceeding. This article posits that a will naturally forms a narrative that courts use when interpreting and construing the language of the will. This natural narrative form and tendency for courts to reference narrative during construction proceedings can …

The Failures And The Future Of Private Foundation Governance, Zoey F. Orol

ACTEC Law Journal

No abstract provided.

Tax Avoidance By Professionals: Where Are We With Wee Teng Yau?, Vincent Ooi

Research Collection Yong Pung How School Of Law

Wee Teng Yau represents the first case on tax avoidance by professionals to come before the Supreme Court. This note attempts to reconcile the judgments of the High Court and the Income Tax Board of Review, which both made findings that the taxpayer had engaged in tax avoidance, but which approached the case rather differently on some points. Apart from a clear rejection of the “personal exertion” principle as having no legal basis under Singapore law, it appears that the common conclusion is that professionals incorporating a company would not constitute tax avoidance in itself, but if this was coupled …

Measuring Illicit Cigarette Trade: The Case Of The Philippines, Myrna S. Austria, Alyssa Cyrielle B. Villanueva

Angelo King Institute for Economic and Business Studies (AKI)

Illicit cigarette trade, or the manufacture, distribution and sale of cigarettes that evade taxes and violate trademarks, persists in the Philippines. Using the residual methods, this study estimated the size of illicit cigarette trade in the country covering the period 2009-2017 and the corresponding tax revenue lost. The estimates show that illicit trade has flourished after the increase in excise tax; thus, undermining the effectiveness of the series of tax policy reforms meant to lower, if not eliminate, tobacco use in the country. The magnitude ranges from 3.3% to 42.8% of total cigarette consumption, depending on the threshold of under-reporting …

Analysing The Trend Of Illicit Tobacco In The Philippines From 1998 To 2018, Monica Paula Lavares, Hana Ross, Ariza Francisco, Nadia Doytch

Ateneo School of Government Publications

Tobacco taxation is the most effective measure to reduce cigarette consumption and consequently improve public health outcomes. It is also an important source of government revenue. The presence of an illicit tobacco market diminishes the public health and fiscal gains of cigarette levies by making cheaper non-taxed cigarettes available. To date, the research on the extent of illicit tobacco trade in the Philippines, despite its potential to inform policies for controlling the supply of illicit cigarettes, has been limited. This study provides an estimate of the size of the illicit tobacco market in the Philippines from 1998 to 2018. It …

Federalizing Tax Justice, Reuven Avi-Yonah, Orli Avi-Yonah, Nir Fishbien, Hayian Xu

Articles

The United States is the only large federal country that does not have an explicit way to reduce the economic disparities among more and less developed regions. In Germany, for example, federal revenues are distributed by a formula that takes into account the relative level of wealth of each state (the so-called Finanzausgleich, or fiscal equalization). Similar mechanisms are found in Australia, Canada, India, and other large federal countries. The United States, on the other hand, has no such explicit redistribution. Each state is generally considered equal and sovereign, and the federal government does not distribute revenues to equalize …

The Role Of The Jordanian Income Tax Law (Jitl) In Supporting Charity Work: A Comparative Study, Ibrahim Kamel Al-Shawabkeh

UAEU Law Journal

Comparative income tax laws in most states recognize the importance of charity association as a model of charitable and voluntary work and its crucial role in providing essential services and goods to individuals. Such recognition has been manifested in granting these associations a favorable tax treatment regarding their incomes and donations received by the. This paper seeks to explore and examine the extent to which the (JITL) has succeeded in adopting an incentive policy which supports and encourages the charity and voluntary services especially; in light of the current difficult economic social circumstances in Jordan .The paper examines the theoretical …

Taxing Parents: Welfarist Theories, Shannon Weeks Mccormack

BYU Law Review

The Internal Revenue Code (the "Code") taxes parents inequitably. Couples with a sole earner are undertaxed compared to couples with dual earners and to single parents. Legal tax scholarship (including my own) has identified the many inequities that result from this sole-earner bias and have called for its elimination. But while these arguments have been sufficient for some, they do remain susceptible to the criticism that they are theoretically incomplete.

That critique might proceed as follows. Simply establishing that an inequity exists does not create a full argument for legal reform. After all, it might be argued, the Code plays …

Political Justice And Tax Policy: The Social Welfare Organization Case, Philip T. Hackney

Texas A&M Law Review

In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena—tax exemption. I also further that discussion by arguing that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision-making is the most fundamental value …

The Us Taxpayer Bill Of Rights: Reflections On A Toddler, Reuven S. Avi-Yonah

Law & Economics Working Papers

In the US the Taxpayer Bill of Rights (TBOR) is only seven years old, and moreover no successful challenge to the IRS under it has been brought so far. The following first describes the existing case law under the US TBOR. The main conclusion is that the US TBOR is a toddler with uncertain prospects. The article then offers some observations on the application of the TBOR to corporate taxpayers.