University of Pennsylvania Law School
University of Michigan Law School
Maurer School of Law: Indiana University
Cleveland State University
Brooklyn Law School
College of William & Mary Law School
University of Kentucky College of Law
University of Georgia School of Law
Seattle University School of Law
Table Of Contents,
2019
Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Path To Destruction: Cook County's Property Tax System Is A Cause For Concern As It Mimics The Defunct Taxing Procedures That Led To The Detroit Foreclosure Crisis,
2019
Chicago-Kent College of Law
Path To Destruction: Cook County's Property Tax System Is A Cause For Concern As It Mimics The Defunct Taxing Procedures That Led To The Detroit Foreclosure Crisis, Robert Romano
Chicago-Kent Law Review
For decades, Cook County, Illinois, has had one of the highest property tax rates in the country, and as a result the County has begun to experience unprecedented foreclosure rates which has contributed, in part, to the State’s significant population decline. Residents are forced to endure a property tax system that disproportionately burdens low-income homeowners, while providing tax breaks to higher-income individuals and commercial owners. The primary causes and characteristics of Cook County’s defunct property tax system are strikingly similar to those that sent the City of Detroit spiraling into bankruptcy in 2013.
This note provides a comparative ...
The Death Of The Income Tax (Or, The Rise Of America's Universal Wage Tax),
2019
University of Southern California;California Institute of Tecnology
The Death Of The Income Tax (Or, The Rise Of America's Universal Wage Tax), Edward J. Mccaffery
University of Southern California Legal Studies Working Paper Series
Recent proposals from Alexandria Ocasio-Cortez (D NY) to raise the top marginal tax rates under the income tax, and from Senator Elizabeth Warren (D Mass), to add a stand-alone wealth tax to the existing mix of taxes, are promising beginnings. They have burst forth from a veritable desert of progressive tax alternatives in the public political discussion. But both sets of ideas suffer from an allegiance to the status quo; both operate within the existing paradigm of nominally attempting to tax “income” and “wealth” – wealth transfers, in the case of the status quo, wealth itself, in the case of Warren ...
How To Raise Money: State Question 640, Revenue Bills, And The Oklahoma Supreme Court,
2019
University of Oklahoma College of Law
How To Raise Money: State Question 640, Revenue Bills, And The Oklahoma Supreme Court, Paul Anthony Tortorici
Oklahoma Law Review
No abstract provided.
Stamp Duty Relief And Anti-Avoidance Provisions,
2018
Singapore Management University
Stamp Duty Relief And Anti-Avoidance Provisions, Vincent Ooi
Research Collection School Of Law
Reliefs from stamp dutyIn certain circumstances, stamp duty reliefs may be applicable to instruments that would otherwise be dutia-ble, provided that the reliefs are claimed within specified statutory time limits. Such reliefs are distinct from stamp duty remissions, which may be granted by the Minister through the exercise of his powers under Sec-tion 74 of the Stamp Duties Act (Cap 312, 2006 Ed.). Under Section 74 of the Stamp Duties Act, the Minister has the discretion to prospectively or retrospectively reduce or remit duties subject to such conditions as he may impose. This power may be exercised on a general ...
Hb 61 - Revenue And Taxation,
2018
Georgia State University College of Law
Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa
Georgia State University Law Review
The Act amends Georgia’s sales tax statute to shift the burden for the collection of sales taxes on online sales from the purchaser to the retailer.
Shining A Light On Tax Avoidance,
2018
Singapore Management University
Shining A Light On Tax Avoidance, Hern Kuan Liu, Vincent Ooi
Research Collection School Of Law
Tax avoidance is a technical legal term which has a precise meaning in law. This can be compared to the more general term of "tax dodging", which has no such technical legal meaning. In light of this, we think it might be useful to explain the concept of tax avoidance.
Tax Reform On Homeownership,
2018
Indiana University McKinney School of Law
Tax Reform On Homeownership, Margaret Ryznar
University of Miami Law Review
The 2017 tax reform, by curtailing the deductions for mortgage interest and state and local taxes, frustrates the American public policy of encouraging homeownership. Yet, there are many reasons that public policy has encouraged homeownership for decades. Most importantly, homeownership is an important savings tool for Americans—and tax reform should be mindful of it.
"Works For Me": What's Next For Pennsylvania Corporate Tax Liabilities After Nextel Communications Of The Mid-Atlantic V. Commonwealth,
2018
Villanova University Charles Widger School of Law
"Works For Me": What's Next For Pennsylvania Corporate Tax Liabilities After Nextel Communications Of The Mid-Atlantic V. Commonwealth, Riley Bauer
Villanova Law Review
No abstract provided.
The Meaning Of Capital In The Twenty-First Century,
2018
University of Southern California;California Institute of Tecnology
The Meaning Of Capital In The Twenty-First Century, Edward J. Mccaffery
Edward J McCaffery
America is on a path towards a level of both wealth and income inequality unparalleled in recorded history. Thomas Piketty’s Capital in the Twenty-First Century summarizes and conveys the work of Piketty and many co-authors, over many decades, looking at the structure of income and wealth inequality across many nations and centuries. This review essay builds on Piketty’s ambitions as well as his data, in order to put forth a better solution: one that accepts and even embraces the facts of unequal ownership of capital, but changes the social meaning of those facts to avoid the social harms ...
The Death Of The Income Tax (Or, The Rise Of America's Universal Wage Tax),
2018
University of Southern California;California Institute of Tecnology
The Death Of The Income Tax (Or, The Rise Of America's Universal Wage Tax), Edward J. Mccaffery
Edward J McCaffery
In 1913, with whispers of progressive politics in the air, Americans ratified a Constitutional amendment allowing for a tax on “all incomes, from whatever source derived.”This set the stage for the individual income tax, a tax meant to fall on wealth and the wealthy. It was a small step, but it was a step. Capital and labor, wealth and wages, would each be paying the price of civilization. The corporate income and gift and estate taxes soon formed a troika of wealth taxes, though the individual income tax fell on upper-income wages as well.
Things changed. Over a century ...
Taxing Wealth Seriously,
2018
University of Southern California;California Institute of Tecnology
Taxing Wealth Seriously, Edward J. Mccaffery
Edward J McCaffery
The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see ...
Bleeding Women Dry: Tampon Taxes And Menstrual Inequity,
2018
Northwestern Pritzker School of Law
Bleeding Women Dry: Tampon Taxes And Menstrual Inequity, Jorene Ooi
Northwestern University Law Review
In recent years, the problem of menstrual inequity has attracted increased attention. Most states impose a sales tax on menstrual hygiene products—a “tampon tax.” A burgeoning social movement has sought to end the tampon tax, and lawmakers have taken notice by introducing, and in some cases successfully passing, measures to repeal the tax by exempting menstrual hygiene products from the sales tax. This Note evaluates, from a tax policy standpoint, the pros and cons of repealing the tampon tax. It argues that although repeal is usually undesirable as a matter of tax design, the tax should nevertheless be repealed ...
How Shell Entities And Lack Of Ownership Transparency Facilitate Tax Evasion And Modern Policy Responses To These Problems,
2018
Marquette University Law School
How Shell Entities And Lack Of Ownership Transparency Facilitate Tax Evasion And Modern Policy Responses To These Problems
Marquette Law Review
The purpose of this article is to review the use and application of shell entities, as they facilitate tax evasion, impede investigations, and harm society. This article details the types and characteristics of shell entities, reviews actual cases to exhibit how shells are abused, outlines reasons shells disguise beneficial ownership, and analyzes steps taken by countries and organizations to thwart the abuse of shell entities. Many types of shell entities are used by tax evaders and are often layered in an intricate network which conceals the identity of beneficial owners. Nominees and bearer shares are used in tandem with shell ...
The Contemporary Tax Journal Volume 7, No. 2 – Summer 2018,
2018
San Jose State University
The Contemporary Tax Journal Volume 7, No. 2 – Summer 2018
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.),
2018
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute,
2018
San Jose State University
Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute, Silin Chen, June Hostetter, Sahdia Saiara, Jessica Wong, Cherry Zheng
The Contemporary Tax Journal
No abstract provided.
Zappers, Phantomware And Other Sales Suppression Software In The State Of Washington,
2018
Boston University School of Law
Zappers, Phantomware And Other Sales Suppression Software In The State Of Washington, Richard Thompson Ainsworth, Robert Chicoine
Faculty Scholarship
Electronic sales suppression (ESS) is a fraud that has been a (prominent) feature of the North American retail business since at least 1996. The first EES case in the US dates from 1981. ESS is a global problem. Depending on the jurisdiction, and the research study consulted, ESS is estimated to be present in 34% (of Canadian), 50% (of German – two studies), and 70% (of Swedish and Slovenian) businesses. It may be the case today, that “you cannot leave home without” encountering (or participating in) ESS.
The most common types of sales suppression technology are Zappers and Phantomware programming. In ...
Massachusetts Has A Problem: The Unconstitutionality Of The Tax Deed,
2018
University of Massachusetts School of Law
Massachusetts Has A Problem: The Unconstitutionality Of The Tax Deed, Ralph D. Clifford
University of Massachusetts Law Review
The predominant method for collecting delinquent real estate taxes in Massachusetts is the use of the “tax deed” as authorized by Chapter 60, Sections 53-54. Under the authorized procedures, each municipality’s tax collector can execute and record a deed that transfers fee simple title to the real estate to the municipality subject to the taxpayer’s statutorily created redemption right. If the redemption right is or cannot be exercised, all of the taxpayer’s rights in the property, as well as other’s rights created by encumbrances such as mortgages, are terminated by the foreclosure process provided for in ...
A Comparison Between The U.S. And Japan Concerning The Tax Treatment Of Prepaid Income,
2018
University of Missouri School of Law
A Comparison Between The U.S. And Japan Concerning The Tax Treatment Of Prepaid Income, Hiroshi Noguchi
The Business, Entrepreneurship & Tax Law Review
This article examines the crucial distinctions of methodology between the U.S. and the Japanese tax laws with respect to the timing for recognizing income. In addition, it studies the advantages and disadvantages of both tax treatment methods concerning prepaid income. As a result, it concludes that the advantages of Japanese tax law concerning prepaid income outweigh those of the American tax law. This article also suggests that U.S. tax law could borrow the Japanese mentality regarding the tax treatment of prepaid income.
