Universidad de La Salle, Bogotá
Florida State University College of Law
University of Richmond
Northwestern Pritzker School of Law
University of Michigan Law School
Marquette University Law School
St. Mary's School of Law
Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022),
2022
University of Pittsburgh School of Law
Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney
Testimony
Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the ...
A Framework For Understanding The Taxation Of Digital Tokens,
2022
Singapore Management University
A Framework For Understanding The Taxation Of Digital Tokens, Vincent Ooi
Research Collection School Of Law
As a relatively new area, the taxation of digital tokens can give rise to several dangerous misconceptions. This article lays out five propositions to counter these misconceptions: 1) digital tokens are not a single monolithic asset class attracting uniform tax treatment; 2) the common trichotomous division of digital tokens into payment, utility and security tokens is derived from securities regulation and should not be blindly adopted into tax law; 3) the three classes are not mutually exclusive and hybrid tokens may exist; 4) the fact that an asset is a digital token rarely changes its tax treatment by itself, which ...
The Pain Of Paying Taxes,
2022
Texas A&M University School of Law
The Pain Of Paying Taxes, Gary M. Lucas Jr
Faculty Scholarship
With a few caveats, standard economic models assume that, from society’s perspective, the payment of a tax constitutes a costless transfer from the taxpayer to the government. The financial loss to the taxpayer is exactly offset by the financial gain to the government, which can use the resulting tax revenue for the benefit of its citizens. In other words, paying taxes forces taxpayers to forgo private consumption, but the resulting loss in utility can be counterbalanced by an increase in utility from government spending. In fact, if the government spends wisely on beneficial public goods that are undersupplied by ...
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce,
2022
Depaul University College of Law
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor
DePaul Business and Commercial Law Journal
No abstract provided.
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring,
2022
Drake University Law School
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit
DePaul Business and Commercial Law Journal
No abstract provided.
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge,
2022
University of North Dakota School of Law
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor
DePaul Business and Commercial Law Journal
No abstract provided.
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society,
2022
University of Calgary
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements
DePaul Business and Commercial Law Journal
No abstract provided.
California Ab 1121, Sales Tax Exemption Emergency Preparation Items,
2022
San Jose State University
California Ab 1121, Sales Tax Exemption Emergency Preparation Items, Pooja Karelia Cpa, Sheetal Partani Ea
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.),
2022
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Monsanto: Creator Of Cancer Liability,
2022
DePaul University
Monsanto: Creator Of Cancer Liability
DePaul Business and Commercial Law Journal
No abstract provided.
Impact Of Corporate Response To Controversial Presidential Statements Or Policies,
2022
DePaul University
Impact Of Corporate Response To Controversial Presidential Statements Or Policies
DePaul Business and Commercial Law Journal
No abstract provided.
Comparative Tax Law Guide,
2022
Dalhousie University Schulich School of Law
Comparative Tax Law Guide, Kim Brooks
OER Texts
This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:
- more deeply understand your own tax system and context;
- learn about another country’s system and context;
- draw general conclusions about tax law;
- press for or support tax law change;
- facilitate tax law harmonization or coordination among jurisdictions;
- delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
- explain why a country’s tax laws are the way they ...
From Zero-Sum To Economic Partners: Reframing State Tax Policies In Indian Country In The Post-Covid Economy,
2022
Alexander Blewett III School of Law at the University of Montana
From Zero-Sum To Economic Partners: Reframing State Tax Policies In Indian Country In The Post-Covid Economy, Pippa Browde
Faculty Law Review Articles
The disparate impact COVID-19 has had on Indian Country
reveals problems centuries in the making from the legacy of
colonialism. One of those problems is state encroachment in
Indian Country, including attempts to assert taxing authority
within Indian Country. The issue of the reaches of state taxing
authority in Indian Country has resulted in law that is both
uncertain and highly complex, chilling both outside investment
and economic development for tribes.
As the United States emerges from COVID-19, to focus only on the
toll exacted on tribes and their peoples ignores the tremendous
opportunities for states to right these historical ...
Resisting The Siren Song Of Gross Receipts Taxes: From The Middle Ages To Maryland’S Tax On Digital Advertising-Abstract,
2022
University of Connecticut School of Law
Resisting The Siren Song Of Gross Receipts Taxes: From The Middle Ages To Maryland’S Tax On Digital Advertising-Abstract, Richard Pomp
Faculty Articles and Papers
A turnover tax, more commonly known as a gross receipts tax, has a long and sordid history. The tax has ancient roots, first appearing when economies were primitive and underdeveloped, with few alternatives for raising revenue. A turnover tax makes no pretense of taxing profits, income, consumption, wealth, or other bases that have come to be accepted as legitimate around the world. Instead, it taxes business activity, and is fundamentally different in concept, and inferior to, either a well-designed retail sales tax or a value-added tax.
Economists throughout the ages have nearly universally condemned turnover taxes; some even blame the ...
Turnover Taxes: Their Origin, Fall From Grace, And Resurrection,
2022
University of Connecticut School of Law
Turnover Taxes: Their Origin, Fall From Grace, And Resurrection, Richard Pomp
Faculty Articles and Papers
The turnover tax, a hallmark of developing nations and even once blamed for Spain’s decline, has made a comeback in the states, starting with Ohio.
A turnover tax is a gross receipts tax that is applied every time a good or service “turns over,” that is, every time the good or service transfers from one entity to another for consideration. The tax base is therefore turnover, and the measure of the tax is gross receipts.
In this article, Professor Richard Pomp examines the turnover tax’s deep roots dating back to ancient Athens, and tracks its course from the ...
Restricting Funeral Expense Deductions,
2022
Southern Illinois University School of Law
Restricting Funeral Expense Deductions, William A. Drennan
Dickinson Law Review
During the Middle Ages, the wealthy often requested burial in mass graves with their fellow mortals, as a sign of humility. But since the rise of the cult of the individual during the Renaissance, individual burial plots have been an expression of prestige, wealth, and social status for some. For example, Leona Helmsley, real estate baroness and “Queen of Mean,” dedicated $3 million upon her death for the care and maintenance of her 1300 square foot, $1.4 million mausoleum. Respectful disposition of the body is a hallmark of civilization and a common law requirement of estate administration, but an ...
An Analysis Of The Slovenian Tax Administration Response During Covid-19: Between Normative Measures And Economic Reality,
2021
University of Ljubljana, Faculty of Public Administration, Ljubljana, Slovenia
An Analysis Of The Slovenian Tax Administration Response During Covid-19: Between Normative Measures And Economic Reality, Polonca Kovač, Maja Klun
Economic and Business Review
Tax administration plays a key role in tax collection, striving for maximum public finance revenue, while at the same time protecting the rights of the taxpayers in tax procedures. The search for this balance is particularly relevant in times of crisis, as shown by the COVID-19 pandemic, especially in the first wave between March and June 2020. The article deals with the legal and economic aspects of work of the Financial Administration of the Republic of Slovenia (FARS) based on comparable data on tax measures in other countries, provided by international organizations such as IOTA and OECD, i.e. the ...
Stamp Duty Traps To Watch Out For,
2021
Singapore Management University
Stamp Duty Traps To Watch Out For, Hern Kuan Liu, Vincent Ooi
Research Collection School Of Law
On 15 December 2021, the Ministry of Finance introduced a new package of measures designed to cool the residential property market. The measures include increases in Additional Buyer’s Stamp Duty (“ABSD”), the tightening of the Total Debt Servicing Ratio, adjustments to the Loan to Valuation limit for loans from HDB and a planned increase of housing supply.Notably, there were significant increases in the ABSD rates applicable to almost all categories of buyers. The ABSD rates only remained unchanged for Singapore Citizens and Permanent Residents purchasing their first residential property (0% and 5% respectively). This article focuses on the ...
State And Local Taxation,
2021
Mercer University School of Law
State And Local Taxation, Brian Sengson, Blake Joiner, Kenda Williams
Mercer Law Review
This Article surveys the most critical and comprehensive changes in Georgia law occurring between June 1, 2020 and May 31, 2021. Most notably, this Article discusses Georgia’s continued response to the Coronavirus (COVID-19); pass-through entity election for the state and local tax deduction cap workaround; amendments to deference accorded to determinations and interpretations issued by the Georgia Department of Revenue (Department); and other important topics impacting income tax, sales tax, and tax controversy.
Subsidizing Gentrification: A Spatial Analysis Of Place-Based Tax Incentives,
2021
University of California, Irvine School of Law
Subsidizing Gentrification: A Spatial Analysis Of Place-Based Tax Incentives, Michelle D. Layser
UC Irvine Law Review
Place-based tax incentives, such as the New Markets Tax Credit (NMTC) and Opportunity Zones incentives, are often used to promote investment in low-income neighborhoods. However, not all low-income neighborhoods have an equal need for investment subsidies. Subsidies for investment in already gentrifying neighborhoods, for example, may reflect inefficient inframarginal investment, and they may lead to inequitable outcomes. Critics fear that when gentrifying neighborhoods are eligible for tax incentives, they will draw investment away from the neighborhoods that need it most. However, few studies have provided empirical analysis to assess whether these concerns have merit. Through a novel geospatial analysis of ...
