Tax Burdens And Tribal Sovereignty: The Prohibition On Lavish And Extravagant Benefits Under The Tribal General Welfare Exclusion,
2020
Alexander Blewett III School of Law at the University of Montana
Tax Burdens And Tribal Sovereignty: The Prohibition On Lavish And Extravagant Benefits Under The Tribal General Welfare Exclusion, Pippa Browde
Faculty Law Review Articles
This article examines a portion of a relatively new federal tax statute, the Tribal General Welfare Exclusion (TGWE), that allows qualified individuals an exclusion from gross income for payments received from American Indian/Alaska Native tribes for any "Indian general welfare benefit." Indian general welfare benefits are payments made to tribal members by the tribe pursuant to an Indian tribal government program for the promotion of general welfare, such as for health, education, or housing. The TGWE is intended, in part, to promote participation in American Indian tribal cultural and ceremonial practices. To that end, Indian general welfare benefits include payments …
Foundation Regulation In Our Age Of Impact,
2020
Brooklyn Law School
Foundation Regulation In Our Age Of Impact, Dana Brakman Reiser
Faculty Scholarship
No abstract provided.
Coronavirus, Telecommuting, And The ‘Employer Convenience’ Rule,
2020
Benjamin N. Cardozo School of Law
Coronavirus, Telecommuting, And The ‘Employer Convenience’ Rule, Edward A. Zelinsky
Articles
In this article, Zelinsky criticizes New York’s income tax penalty for nonresident telecommuters, particularly in the context of the coronavirus emergency.
The Contemporary Tax Journal Volume 9, No. 1 – Winter 2020,
2020
San Jose State University
The Contemporary Tax Journal Volume 9, No. 1 – Winter 2020
The Contemporary Tax Journal
No abstract provided.
An Intellectual History Of Comparative Tax Law,
2020
Schulich School of Law, Dalhousie University
An Intellectual History Of Comparative Tax Law, Kim Brooks
Articles, Book Chapters, & Popular Press
In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in common debates. The author then offers a description of method, highlighting the difficulty of identifying the work that might be considered “comparative tax law.” Next, the author conceptualizes and clusters contributions from scholars who have framed the comparative tax law field. The author argues that our national boundedness, combined with the lack of an explicit network of scholars, has masked the rich intellectual history in …
What If Granny Wants To Gamble? Balancing Autonomy And Vulnerability In The Golden Years,
2020
Maurice A. Deane School of Law at Hofstra University
What If Granny Wants To Gamble? Balancing Autonomy And Vulnerability In The Golden Years, Mary F. Radford
ACTEC Law Journal
No abstract provided.
The Elimination Of Section 2035 In Relation To Powell And Cahill,
2020
Maurice A. Deane School of Law at Hofstra University
The Elimination Of Section 2035 In Relation To Powell And Cahill, Ronald P. Wargo
ACTEC Law Journal
No abstract provided.
Deducting Family Office Investment Expenses After Lender,
2020
Maurice A. Deane School of Law at Hofstra University
Deducting Family Office Investment Expenses After Lender, Robert Daily
ACTEC Law Journal
No abstract provided.
Married Is As Married Does(?),
2020
Maurice A. Deane School of Law at Hofstra University
Married Is As Married Does(?), William P. Lapiana
ACTEC Law Journal
No abstract provided.
Front Matter,
2020
Maurice A. Deane School of Law at Hofstra University
Marriage: The Surest Way To Entitlements,
2020
Maurice A. Deane School of Law at Hofstra University
Marriage: The Surest Way To Entitlements, L. Victoria Meier
ACTEC Law Journal
No abstract provided.
Does Capital Bear The U.S. Corporate Tax After All? New Evidence From Corporate Tax Returns,
2020
University of Michigan Law School
Does Capital Bear The U.S. Corporate Tax After All? New Evidence From Corporate Tax Returns, Edward Fox
Articles
This article uses U.S. corporate tax return data to assess how government revenue would have changed if, over the period 1957–2013, corporations had been subject to a hypothetical corporate cash flow tax—that is, a tax allowing for the immediate deduction of investments in long-lived assets like equipment and structures—rather than the corporate tax regime actually in effect. Holding taxpayer behavior fixed, the data indicate actual corporate tax revenue over the most recent period (1995–2013) differed little from that under the hypothetical cash flow tax. This result has three important implications. First, capital owners appear to bear a large fraction of …
Tax Burdens And Tribal Sovereignty: The Prohibition On Lavish And Extravagant Benefits Under The Tribal General Welfare Exclusion,
2020
University of Nevada, Las Vegas -- William S. Boyd School of Law
Tax Burdens And Tribal Sovereignty: The Prohibition On Lavish And Extravagant Benefits Under The Tribal General Welfare Exclusion, Pippa Browde
Nevada Law Journal
No abstract provided.
Time To Prune The Flora--Procedural Due Process, The Full Payment Rule And Assessable Penalties: Larson V. United States,
2020
William & Mary Law School
Time To Prune The Flora--Procedural Due Process, The Full Payment Rule And Assessable Penalties: Larson V. United States, Frank G. Colella
William & Mary Business Law Review
In Larson v. United States, the Second Circuit Court of Appeals rejected the opportunity to limit the scope of the Flora “full payment” rule when its strict application in the instant case foreclosed judicial review of the underlying tax controversy. As a result, the decision rubberstamped the IRS’s imposition of assessable penalties without any meaningful judicial review of those actions. The Article argues that the court’s decision to blindly apply the full payment rule, without considering any form of a hardship exception, effectively denied John Larson his right to due process of law as guaranteed by the Fifth Amendment …
How Hard Can This Be? The Dearth Of U.S. Tax Treaties With Latin America,
2020
University of Miami School of Law
How Hard Can This Be? The Dearth Of U.S. Tax Treaties With Latin America, Patricia A. Brown
University of Miami Law Review
The United States has fewer tax treaties with countries in Latin America and the Caribbean than the United Kingdom, France, Germany, Spain and even China have with such countries. After first describing ways in which tax treaties reduce barriers to cross-border trade and investment, this Article considers in turn various possible explanations for this situation. It examines, and rejects, the hypothesis that Latin American countries are reluctant to enter into tax treaties in general. It then considers, and rejects, the possibility that Latin American countries are opposed to in-creased trade and investment from the United States in particular. It then …
Why Study Tax History?,
2020
University of Michigan Law School
Why Study Tax History?, Reuven S. Avi-Yonah
Law & Economics Working Papers
This book review addresses the question why studying tax history is helpful to tax policy makers and practitioners.
Tax Cannibalization By State Corporate Taxes: Policy Implications,
2020
University of California, Davis
Tax Cannibalization By State Corporate Taxes: Policy Implications, Darien Shanske, David Gamage
Articles by Maurer Faculty
The tax cannibalization problem is especially large for state corporate income taxes because state governments piggyback on a deeply flawed federal corporate tax base. In this article, we clarify a point of possible confusion about these issues and then discuss some policy implications.
The Overturning Of Quill And The New Nexus Standard,
2020
DePaul University
The Overturning Of Quill And The New Nexus Standard, Ethan T. Kirner
DePaul Business & Commercial Law Journal
No abstract provided.
Tax Cannibalization By State Corporate Taxes: Revised Estimates,
2020
Indiana University Maurer School of Law
Tax Cannibalization By State Corporate Taxes: Revised Estimates, David Gamage, Darien Shanske
Articles by Maurer Faculty
To what extent do our prior estimates for the tax cannibalization problem still apply post-2017? In this article we address that question, focusing on the implications of the reduced federal corporate income tax rate.
Countering Misinformation In The Health Care System: The Case For Stricter Regulations Within Health Insurance Provider Directories,
2020
Benjamin N. Cardozo School of Law
Countering Misinformation In The Health Care System: The Case For Stricter Regulations Within Health Insurance Provider Directories, Jaclyn Kleban
Cardozo Law Review
No abstract provided.
