Tax Policy And Our Democracy,
2020
University of South Carolina School of Law
Tax Policy And Our Democracy, Clinton G. Wallace
Michigan Law Review
Review of Anthony C. Infanti's Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves.
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.
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 Threshold Question: Oklahoma’S Taxing Task After South Dakota V. Wayfair,
2020
University of Oklahoma College of Law
The Threshold Question: Oklahoma’S Taxing Task After South Dakota V. Wayfair, Jonathan Rogers
Oklahoma Law Review
No abstract provided.
Will States Step Up In 2020? We Hope So,
2019
University of California, Davis
Will States Step Up In 2020? We Hope So, Darien Shanske, David Gamage
Articles by Maurer Faculty
We offer no predictions about the next year in tax, but we will offer what we hope will happen — if not next year, then soon. To paraphrase Chief Justice John Roberts, we hope that when it comes to the taxation of multinational corporations in particular, states will act more like the “separate and independent sovereigns” that they are. often rely on volatile revenue sources. More stable tax bases, like the sales tax and the property tax bases, are riddled with design flaws, from the sales tax base not including services and intangibles to the property tax failing to provide …
Tax Policy For The Wider Cryptoverse,
2019
Texas A&M University School of Law
Tax Policy For The Wider Cryptoverse, Arild B. Doerge
Student Scholarship
The rapid rise of Bitcoin and other “cryptoassets” offers many interesting technological capabilities but also comes with uncertainty and volatility in the markets for these assets. The diversity of types of cryptoassets is increasing rapidly, while public understanding and government policy have generally been slow to take account of this diversity. In regard to taxation policy related to cryptoassets, current IRS guidance merely categorizes cryptoassets as general property. The policy implications of this classification run contrary to fundamental goals of tax policy by inhibiting how people use cryptoassets, making compliance more complex and ambiguous than necessary, and taxing cryptoasset transactions …
Tax Incentives For Attracting Foreign Direct Investment In Sub-Saharan Africa: A Comparative Study Of Ghana And Kenya,
2019
Dalhousie University Schulich School of Law
Tax Incentives For Attracting Foreign Direct Investment In Sub-Saharan Africa: A Comparative Study Of Ghana And Kenya, Patrick Ofori
LLM Theses
Developing countries have increasingly resorted to the use of tax incentives to attract FDI, despite existing evidence of the shortcomings of tax incentives. In sub-Saharan Africa, tax incentives are a prominent feature of many investment codes. Sub-Saharan African countries find tax incentives as a means of attracting FDI because there are no viable alternatives per se, and they believe that tax incentives can be structured to ensure that FDI advances socio-economic and technological development. But the reliance on tax incentives at the expense of maximizing domestic tax revenue poses a challenge to sustainable development. This study examines Ghana and Kenya …
Latino Education In Texas: A History Of Systematic Recycling Discrimination,
2019
St. Mary's School of Law
Latino Education In Texas: A History Of Systematic Recycling Discrimination, Albert H. Kauffman
St. Mary's Law Journal
Abstract forthcoming
Physical Presence Is In No Wayfair!: Addressing The Supreme Court’S Removal Of The Physical Presence Rule And The Need For Congressional Action,
2019
Penn State Dickinson Law
Physical Presence Is In No Wayfair!: Addressing The Supreme Court’S Removal Of The Physical Presence Rule And The Need For Congressional Action, Claire Shook
Dickinson Law Review (2017-Present)
The Commerce Clause of Article I grants Congress the power to regulate commerce. In the past, an entity had to have a physical presence in a state for that state to impose taxes on the entity. Due to the changing landscape of online businesses, the U.S. Supreme Court decided in South Dakota v. Wayfair in June 2018 to remove the physical presence rule as it applied to the Commerce Clause analysis of state taxation. The Wayfair decision’s ramification is that states can now impose taxes on businesses conducting sales online without having any physical presence in those states. While the …
Defining A State-Owned Enterprise In International Investment Agreements,
2019
Singapore Management University
Defining A State-Owned Enterprise In International Investment Agreements, Mark Mclaughlin
Research Collection Yong Pung How School Of Law
The objective of this article is to establish a unified conceptual framework for State-owned enterprises in international investment law. I hope to furnish drafters and negotiators with the tools to define such enterprises in accordance with their policy concerns. The central thesis is that five definitional criteria must be considered: (i) separate legal personality; (ii) extent and form of control; (iii) eligible governmental units; (iv) nature of activity; and (v) purpose of activity. While variations within each criterion can reflect the policy choices of contracting parties, failure to adequately delimit the boundaries of all five will confer discretion on arbitrators …
Table Of Contents,
2019
Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Law School News: Remembering Rwu Laws Founding Dean 9-10-2019,
2019
Roger Williams University
Law School News: Remembering Rwu Laws Founding Dean 9-10-2019, Roger Williams University School Of Law
Life of the Law School (1993- )
No abstract provided.
Domicile In Multistate Personal Income Tax Residency Matters: Enter The Swamp At Your Own Peril,
2019
Bentley University
Domicile In Multistate Personal Income Tax Residency Matters: Enter The Swamp At Your Own Peril, Scott R. Thomas
Pace Law Review
This Article argues that states should remove the domicile concept from the definition of a resident and rely solely on an objective test or tests. Part I of this Article defines the terms resident and domicile using examples from the laws of Massachusetts, Minnesota, and New York. Part II discusses the problems created for individuals and state taxing authorities in the application of a subjective standard, the burden and standard of proof applied, and the domicile or residency bias of states. Part III describes how Congress defines a resident of the United States and the rationale behind Congress’s movement away …
What Should States Do About Incentives?,
2019
W.E. Upjohn Institute for Employment Research
What Should States Do About Incentives?, Timothy J. Bartik
Presentations
No abstract provided.
Taxing "All Other Income" In Singapore And Malaysia,
2019
Singapore Management University
Taxing "All Other Income" In Singapore And Malaysia, Vincent Ooi
Research Collection Yong Pung How School Of Law
Section 10(1)(g) of the Singapore Income Tax Act is a ‘sweeping-up’ provision which catches all income not falling under sections 10(1)(a)–(f). More than 50 years after its introduction, the application of section 10(1)(g) is still unclear despite the test laid out in IB v CIT. This article notes that the current jurisprudence is limited to cases involving gains or profits from the disposal of assets. It argues that the reliance on the Australian Myer Emporium test in IB v CIT was misplaced and that the section 10(1)(g) test should not have a sole focus on intention. Rather, it proposes a …
Fun Tax Facts,
2019
San Jose State University
The Contemporary Tax Journal Volume 8, No. 2 – Summer 2019,
2019
San Jose State University
The Contemporary Tax Journal Volume 8, No. 2 – Summer 2019
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.),
2019
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Summaries From The 34th Annual High Tech Tax Institute,
2019
San Jose State University
Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen
The Contemporary Tax Journal
No abstract provided.
Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones,
2019
San Jose State University
Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky
The Contemporary Tax Journal
No abstract provided.
