The Rapidly Evolving Universe Of Us State Taxation Of Cross-Border Online Sales After South Dakota V Wayfair, Inc., And Its Implications For Australian Businesses,
2020
University of Georgia School of Law
The Rapidly Evolving Universe Of Us State Taxation Of Cross-Border Online Sales After South Dakota V Wayfair, Inc., And Its Implications For Australian Businesses, Walter Hellerstein
Scholarly Works
The US Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc. dramatically expanded the subnational states’ power to require remote suppliers to collect taxes on in-bound sales to local consumers by repudiating the pre-existing, judicially created constitutional rule limiting the states’ authority to enforce such collection obligations to those suppliers with an in-state physical presence and replacing it with a ‘nexus’ rule based on ‘economic and virtual contacts’. The state legislatures reacted quickly and almost unanimously to the Wayfair decision by adopting rules imposing sales tax collection obligations on remote suppliers whose sales exceeded specified dollar or transaction thresholds. …
Why Study Tax History?,
2020
University of Michigan Law
Why Study Tax History?, Reuven S. Avi-Yonah
Reviews
Since the beginning of this century, John Tiley organized an annual tax history conference at Cambridge, a tradition that was continued after his death under the leadership of Peter Harris. These are the papers from the ninthCambridge Tax Law History Conference, held in July 2018. In the usual manner, the papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinized and edited to the highest standard for inclusion in this prestigious series. The result is an outstanding book, with many high quality contributions to historical tax research.
Distortion Of Income In A Single-Factor Sales Formula World,
2020
University of Georgia School of Law
Distortion Of Income In A Single-Factor Sales Formula World, Walter Hellerstein
Scholarly Works
In this article, Hellerstein describes the framework governing constitutional challenges to state income tax apportionment formulas in light of the widespread adoption of single-factor sales formulas and speculates as to whether a recent Michigan court decision invalidating the application of such a formula on constitutional grounds might be a harbinger of things to come.
The Economic Efficiency Case Against Business Tax Privacy,
2020
University of Richmond - School of Law
The Economic Efficiency Case Against Business Tax Privacy, Daniel Schaffa
Law Faculty Publications
By statute, business tax returns are not publicly available. But with public access, investors would acquire useful information that would help them make better investing decisions; business tax compliance and planning would become more uniform, preventing tax-savvy firms from gaining an advantage over other relatively more productive firms; and businesses could learn from one another, which would spare firms the cost of redundantly developing the same tax strategies. In the long run, these efficiency gains could result in lower prices, higher wages, more innovation, more leisure, and better investment returns. In the debate over business tax privacy, these sorts of …
The Importance Of Qualitative Research Approaches To Gig Economy Taxation,
2020
Duke Law School
The Importance Of Qualitative Research Approaches To Gig Economy Taxation, Shu-Yi Oei, Diane M. Ring
Faculty Scholarship
As the United States tax system continues to grapple with how to tax workers in the gig economy, it confronts a number of questions about the nature and composition of the sector as well as the tax issues confronted by its participants. Many of these questions have proven difficult to answer due to a lack of adequate information. But the answers are important and will shape how tax and other areas of law (such as employment law, labor law, and antitrust) respond to the gig economy. Thus, the question of how to obtain the data and information necessary to formulate …
Information Matters In Tax Enforcement,
2020
Indiana University Maurer School of Law
Information Matters In Tax Enforcement, Leandra Lederman, Joseph C. Dugan
Articles by Maurer Faculty
Most scholars recognize both that the government needs information about taxpayers’ transactions to determine whether their reporting is honest, and that third third-party reporting helps the government obtain that information. Given governments’ reliance on tax collections, it would be risky to think that information or third third-party reporting is not needed by tax agencies. However, a recent article by Professor Wei Cui asserts that “modern governments can practice ‘taxation without information.’” Professor Cui’s argument rests on two claims: (1) “giving governments effective access to taxpayer information through third parties does not explain the success of modern tax administration” because, he …
The Shifting Scheme Of Athletic Fundraising: Investigating Private Giving Under The Tax Cuts And Jobs Act,
2020
West Virginia University
The Shifting Scheme Of Athletic Fundraising: Investigating Private Giving Under The Tax Cuts And Jobs Act, Kirsten Nicole Brown
Graduate Theses, Dissertations, and Problem Reports (ETD)
With a consistent decline in state funding to public higher education, institutions have become more reliant on private funding to institutional support. The shift in government policy through the introduction of the Tax Cuts and Jobs Act (TCJA) (2017) created financial uncertainty within athletic departments and university foundations. The TCJA eliminated the 80 percent tax deduction on season ticket donations and increased the standard deduction. With these policy changes, athletic development officers speculated a decline in donations in 2018 and beyond. Using quantitative methodology and a longitudinal approach, this study examined athletic donations from January 1, 2013 to July 31, …
Uniform International Tax Collection And Distribution For Global Development, A Utopian Beps Alternative,
2020
Saint Louis University School of Law
Uniform International Tax Collection And Distribution For Global Development, A Utopian Beps Alternative, Henry Ordower
All Faculty Scholarship
Under the guise of compelling multinational enterprises (MNEs) to pay their fair share of income taxes, the OECD and other multinational agencies have introduced proposals to prevent MNEs from eroding the income tax base of developed economies by continuing to shift income artificially to low or zero tax jurisdictions. Some of the proposals have garnered substantial multinational support, including recent support from the new U.S. presidential administration for a global minimum tax. This Article reviews many of those international proposals. The proposals tend to concentrate the incremental tax revenue from the prevention of base erosion into the treasuries of the …
The Interpretive Exercise Under The General Anti-Avoidance Rule,
2020
Allard School of Law at the University of British Columbia
The Interpretive Exercise Under The General Anti-Avoidance Rule, David G. Duff
All Faculty Publications
This chapter examines the interpretive exercise under the Canadian GAAR, contrasting this interpretive exercise with ordinary interpretation under the textual, contextual and purposive (TCP) approach, and considering the way in which the object, spirit, and purpose of the relevant provisions is determined in order to decide whether an avoidance transaction is subject to the GAAR. The first part distinguishes the interpretive exercise under the GAAR from the TCP approach, explaining that ordinary interpretation under the TCP approach is rightly constrained by the text of the applicable provisions in a way that the interpretive exercise under the GAAR is not. The …
General Anti-Avoidance Rules Revisited: Reflections On Tim Edgar’S 'Building A Better Gaar',
2020
Allard School of Law at the University of British Columbia
General Anti-Avoidance Rules Revisited: Reflections On Tim Edgar’S 'Building A Better Gaar', David G. Duff
All Faculty Publications
In addition to the requirement of a tax benefit or advantage, the application of most modern general anti-avoidance rules turns on two elements: a so-called "subjective element" which considers the purpose for which the transaction or arrangement resulting in the tax benefit or advantage was undertaken or arranged; and an "objective element" which considers the object or purpose of the relevant provisions to determine if the tax benefit resulting from the transaction or arrangement is or is not consistent with this object or purpose.
Although these two elements are present in most modern GAARs, the function of each element within …
What Is Unilateralism In International Taxation?,
2020
Allard School of Law at the University of British Columbia
What Is Unilateralism In International Taxation?, Wei Cui
All Faculty Publications
The OECD recently emerged as the site of unprecedented, multilateral, and seemingly high-stakes negotiations about the future of international business income taxation. Judging by the political resources deployed in these negotiations, international tax has entered unchartered territory. Professor Ruth Mason offers a timely and balanced portrayal of the OECD process so far. But explanations of this process remain highly contestable. On the one hand, international institutions that address externalities from uncoordinated actions and produce mutual benefits for participating nations can be highly stable. On the other hand, the OECD has struggled, whether in its BEPS (Base Erosion and Profit Shifting) …
Income Taxation Of Small Business: Toward Simplicity, Neutrality And Coherence,
2020
Allard School of Law at the University of British Columbia
Income Taxation Of Small Business: Toward Simplicity, Neutrality And Coherence, David G. Duff
All Faculty Publications
Among the many contributions that Judith Freedman has made to tax law and policy in the United Kingdom and around the world, one of the most sustained and significant involves the regulation and taxation of small business. This article reviews Professor Freedman’s contributions to tax law and policy regarding small business, and evaluates Canadian experience with the taxation of private companies and their shareholders in light of Professor Freedman’s work. Part II summarizes Professor Freedman’s main conclusions regarding the taxation of small business, addressing both the taxation of similar economic activities conducted through different legal forms and the rationale and …
Tax Practice Gets A Mary Kay Makeover: The Tale Of Peterson And The Danielson Rule,
2020
Villanova University Charles Widger School of Law
Tax Practice Gets A Mary Kay Makeover: The Tale Of Peterson And The Danielson Rule, Joy Sabino Mullane
Faculty Publications
No abstract provided.
Cash On The Table? Imperfect Take-Up Of Tax Incentives And Firm Investment Behavior,
2020
Allard School of Law at the University of British Columbia
Cash On The Table? Imperfect Take-Up Of Tax Incentives And Firm Investment Behavior, Wei Cui, Jeffrey Hicks, Jing Xing
All Faculty Publications
We investigate whether tax incentives are effective in stimulating private investment in less developed countries, by exploiting the introduction of accelerated depreciation for fixed assets investment in China as a natural experiment. In contrast to the large positive impact of similar tax incentives in the U.S. and U.K. found in recent studies, accelerated depreciation appeared ineffective in stimulating Chinese firms’ investment. Using confidential corporate tax returns from a large province, we find that firms fail to claim the tax benefits on over 80 percent of eligible investments. Firms’ take-up of the tax incentive is significantly influenced by their taxable positions …
How Well-Targeted Are Payroll Tax Cuts As A Response To Covid-19? Evidence From China,
2020
Allard School of Law at the University of British Columbia
How Well-Targeted Are Payroll Tax Cuts As A Response To Covid-19? Evidence From China, Wei Cui, Jeffrey Hicks, Max Norton
All Faculty Publications
Numerous countries cut payroll taxes in response to economic downturns caused by COVID-19. This includes China, which completely exempted most firms from making social insurance (SI) contributions, resulting in an average tax cut of 21 percentage points on formal labor costs and approximately 20% of total tax remittances made by firms. We use novel data on 900,000 firms in one Chinese province to document new facts about the structure of SI in China and evaluate payroll tax cuts as a COVID-19 relief measure. We calculate that labor informality causes 54% of tax-registered firms---representing 24% of aggregate economic activity---to receive no …
Capital, An Elusive Tax Object And Impediment To Sustainable Taxation,
2020
Saint Louis University School of Law
Capital, An Elusive Tax Object And Impediment To Sustainable Taxation, Henry Ordower
All Faculty Scholarship
Sustainable taxation requires stability and predictability. Sustainable taxation is a tax or taxes that collect sufficient revenue to support the governmental goods and services the society needs and wants. The taxes must provide for 1) even-handedness -- something akin to horizontal equity, 2) distributional fairness -- a concept emerging from notions of vertical equity, 3) transparency in application so that the populace understands and accepts the tax and the need for it and 4) collection mechanisms that do not favor some societal groups, especially those with resources to secure creative tax advisors, over others who lack the resources. Narrow base …
The Village Of Billionaires: Fair Taxation And Redistribution Amid Relative And Absolute Poverty,
2020
Visiting Fellow, Centre for Tax Law, Faculty of Law, University of Cambridge
The Village Of Billionaires: Fair Taxation And Redistribution Amid Relative And Absolute Poverty, Alexis Brassey, Henry Ordower
All Faculty Scholarship
Tax justice and principles underpinning the international tax regime are in vogue. The idea that companies and individuals need to pay their "fair share", not just in the domestic sense but also the international sense, is now a mainstream position. This paper explores the problems relating to what might constitute a "fair share" by setting out what is meant when this expression is used. A reasonable assumption is to consider taxation as the means by which the state funds public services and in some jurisdictions, contributes to greater equality within society. Those goals, however, give rise to competing claims. This …
Avoiding Federal And State Constitutional Limitations In Taxation,
2020
Saint Louis University - School of Law
Avoiding Federal And State Constitutional Limitations In Taxation, Henry Ordower
All Faculty Scholarship
This article reviews some federal and state constitutional law challenges to tax legislation in the US and considers how taxing and other revenue raising legislation tends to withstand constitutional challenge.
Part I of this article examines instances in which the Supreme Court reviewed state taxing laws for conflict with the Constitution and overruled its earlier decisions in similar cases. One case involving a poll or capitation tax worked its way through the courts as the Constitution was being amended to prevent the states from using a poll tax in the future. Another case from 2018 resolves a longstanding tax collection …
Exploring The Impact Of Taxation On Immigration,
2020
Saint Louis University - School of Law
Exploring The Impact Of Taxation On Immigration, Henry Ordower
All Faculty Scholarship
Rules governing admission of immigrants to stable, developed countries vary widely among countries, yet wealthy immigrants with capital to invest and highly educated immigrants receive favorable admission decisions from immigration authorities more frequently and quickly than do conflict and economic refugees who will become part of a substantially fungible labor force. As preferred immigration destination countries limit the number of immigrants they will admit — the U.S. certainly does —, admissions are likely to follow a hierarchy based on expectations that certain immigrants will contribute significantly to the economy and welfare of the destination country in a manner that distinguishes …
Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Atas Warisan, Apakah Warisan (Dalam Garis Keturunan Sedarah) Harus Dikenai Bphtb?,
2019
Faculty of Law Universitas Indonesia
Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Atas Warisan, Apakah Warisan (Dalam Garis Keturunan Sedarah) Harus Dikenai Bphtb?, Eka Wijaya Silalahi
Jurnal Hukum & Pembangunan
Tax is the main element of income for the state treasury so that the tax function is essential in financing all needs in the administration of the state. This study examines and explores whether inheritance can be taxed, especially BPHTB, for inheritance in the form of land or buildings. This study uses a normative juridical method (Library Research) with secondary data as the source. The results of the study indicate that the inheritance (in blood lineage) in the form of land or buildings should not be taxed (Customs and Land Rights Acquisition Fees).
