First Amendment Decisions From The October 2006 Term,
2014
Duke University Law School
First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton
Touro Law Review
No abstract provided.
The Contemporary Tax Journal’S Interview Of Pam Olson,
2014
San Jose State University
The Contemporary Tax Journal’S Interview Of Pam Olson, Stuti Seth
The Contemporary Tax Journal
No abstract provided.
Some Reflections On The Past, Present And State-Dependent Future Of Lotteries In American Gaming Law,
2014
Barry University
Some Reflections On The Past, Present And State-Dependent Future Of Lotteries In American Gaming Law, Stephen J. Leacock
Faculty Scholarship
No abstract provided.
The Pitfalls Of The Pittman-Robertson Act: Threats To An American Wildlife Act That Ensnare Hunters And Hikers Alike,
2014
Benjamin N. Cardozo School of Law
The Pitfalls Of The Pittman-Robertson Act: Threats To An American Wildlife Act That Ensnare Hunters And Hikers Alike, Greg Huffaker
Cardozo Public Law, Policy & Ethics Journal
No abstract provided.
Summary Of Harrah's V. Nevada Department Of Taxation, 130 Nev. Op. 15,
2014
Nevada Law Journal
Summary Of Harrah's V. Nevada Department Of Taxation, 130 Nev. Op. 15, Edward Wynder
Nevada Supreme Court Summaries
The Court considered the meaning of “first use” to determine whether Harrah’s was entitled to a refund of the Nevada use tax under NRS 372.258 for four aircraft it purchased outside Nevada and used to fly employees and clients to Harrah’s properties when most flights either began or ended outside Nevada.
New York’S Taxable Lap Dancing …At A Strip Club Near You!,
2014
Monroe College
New York’S Taxable Lap Dancing …At A Strip Club Near You!, Harvey Gilmore
Pace Intellectual Property, Sports & Entertainment Law Forum
In today’s difficult economic times, state governments are more hard pressed than ever to come up with new sources of revenue to at least stay revenue neutral. Leave it to the perpetually money-hungry State of New York to come up with this gem of an idea for generating tax revenues: In 2005, the New York State Department of Taxation and Finance attempted to impose sales tax on a nightclub’s offering of exotic dancing to its customers. This resulted in one nightclub instigating a legal challenge to the state’s attempt to impose sales taxes on exotic dancing. This resulted in the …
Rethinking The Dormant Commerce Clause: The Supreme Court As Catalyst For Spurring Legislative Gridlock In State Income Tax Reform,
2014
Brigham Young University Law School
Rethinking The Dormant Commerce Clause: The Supreme Court As Catalyst For Spurring Legislative Gridlock In State Income Tax Reform, Brian L. Hazen
BYU Law Review
No abstract provided.
Cigarette Tax To Fund Brain Research. Initiative Statute,
2014
UC Law SF
Cigarette Tax To Fund Brain Research. Initiative Statute
Initiatives
Increases cigarette tax by $1.00 per pack, with an equivalent increase on other tobacco products. Requires tax revenues to be deposited into a special fund to provide grants and loans to support brain research on causes, treatments, detection, and cures for brain disorders and diseases. Creates 11-member oversight committee charged with administering the fund. If new tax causes decreased tobacco consumption, transfers sufficient amount of new tax revenues to offset revenue decrease to other programs funded by existing tobacco taxes. Requires annual independent audit. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and …
Cigarette Tax To Fund Brain And Stem Cell Research. Initiative Statute.,
2014
UC Law SF
Cigarette Tax To Fund Brain And Stem Cell Research. Initiative Statute.
Initiatives
Increases cigarette tax by $1.00 per pack, with an equivalent increase on other tobacco products. Requires tax revenues to be deposited into a special fund to provide grants and loans to support brain research, including stem cell research, on causes, treatments, detection, and cures for brain disorders and diseases. Creates 11-member oversight committee charged with administering the fund. If new tax causes decreased tobacco consumption, transfers sufficient amount of new tax revenues to offset revenue decrease to other programs funded by existing tobacco taxes. Requires annual independent audit. Summary of estimate by Legislative Analyst and Director of Finance of fiscal …
Consistency Is Key: To Preserve Legislative Intent The Irs Must Afford Legal Recognition To Non-Marital Relationships In A Post-Doma World,
2014
Marquette University Law School
Consistency Is Key: To Preserve Legislative Intent The Irs Must Afford Legal Recognition To Non-Marital Relationships In A Post-Doma World, Shane R. Martins
Marquette Elder's Advisor
Although the Supreme Court’s recent ruling in Windsor v. US allows for federal recognition of same-sex marriages, the Internal Revenue Service will only grant spousal recognition to couples residing in states that term same-sex unions as marriages. Consequently, spousal treatment will not be extended to non-marital relationships, even in states that treat their Civil Unions and Domestic Partnerships as “marital equivalents.” Given that spousal recognition for federal tax purposes was intended to ensure geographic uniformity and horizontal equity, the IRS must grant spousal recognition to couples who are in relationships that their respective state identifies as a “marital equivalent”.
Chapter 546: Preventing Retroactive Taxes On
Entrepreneurs,
2014
Pacific McGeorge School of Law
Chapter 546: Preventing Retroactive Taxes On Entrepreneurs, Nicholas Kump
McGeorge Law Review
No abstract provided.
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements,
2014
Chicago-Kent College of Law
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Chicago-Kent Law Review
Contingency fee agreements between local tax assessors and contract auditors on the one hand, and property owners and private tax consultants on the other, create perverse financial incentives that undermine the integrity of state and local property tax administration. When local governments engage outside auditors to identify undervalued or escaped taxable property, the practice raises serious due process and ethical concerns. As a matter of policy, diverting a share of property tax revenue to private third parties in consideration for outsourced tax assessment services undermines public accountability and reduces net property tax revenue for local government services. And when states …
Occupy Wall Street, Distributive Justice, And Tax Scholarship: An Ideology Critique Of The Consumption Tax Debate,
2014
Crawford Tax Law Group, PC
Occupy Wall Street, Distributive Justice, And Tax Scholarship: An Ideology Critique Of The Consumption Tax Debate, Partrick Crawford
The University of New Hampshire Law Review
[Excerpt] “This Article argues that the pro-consumption tax literature is wrong to claim that no legitimate fairness objections to the consumption tax exist. It argues that the persistent and widespread wariness about replacing our current hybrid consumption tax/income tax system with a pure consumption tax is, contrary to what the pro-consumption tax literature asserts, completely justified. In fact, our reservations about the consumption tax’s fairness reflect legitimate concern about the role of capitalist power in America, particularly over the past thirty years. Indeed, the more the nation continues to experience the social welfare effects of increased capitalist power, the more …
Stubhub's Tug At The Municipal Purse String: Why The Home-Rule Taxing Powers Enumerated In The Illinois Constitution Must Remain Broad And Strong, 48 J. Marshall L. Rev. 37 (2014),
2014
UIC School of Law
Stubhub's Tug At The Municipal Purse String: Why The Home-Rule Taxing Powers Enumerated In The Illinois Constitution Must Remain Broad And Strong, 48 J. Marshall L. Rev. 37 (2014), Joseph Kearney
UIC Law Review
The issues facing Illinois cities are equally, if not more, important today as in 1970 and will require local leaders to be able to use all governance tools at their disposal. The ability of a municipality to raise revenue is arguably one of the most important expressly granted by home rule. Accordingly, the Stubhub case should be viewed with caution going forward, as it raises the possibility of potentially serious challenges to municipal home rule power in the future. This article, then, will do several things. First, it will give the reader a concise definition and history of the constitutional …
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements,
2014
University of Arkansas at Little Rock William H. Bowen School of Law
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Law Faculty Scholarship
Contingency fee agreements between local tax assessors and contract auditors on the one hand, and property owners and private tax consultants on the other, create perverse financial incentives that undermine the integrity of state and local tax administration. When local governments engage outside auditors to identify undervalued or escaped taxable property, the practice raises serious due process and ethical concerns. As a matter of policy, diverting a share of property tax revenue to private third parties in consideration for outsourced tax assessment services undermines public accountability and reduces net property tax revenue for local government services. And when states allow …
Income Imputation: Toward Equal Treatment Of Renters And Owners,
2014
Saint Louis University School of Law
Income Imputation: Toward Equal Treatment Of Renters And Owners, Henry Ordower
All Faculty Scholarship
This chapter argues that fundamental fairness principles demand changes in U.S. tax law to place those who rent on an equal tax footing with those who own their residences. The disparity in tax treatment of owners and renters results primarily from the failure of the tax law to include the use value from investment of capital in a personal residence in the incomes of owners. While the yield from investment in a personal residence is not cash, the yield is valuable as it replaces an outlay for dwelling use the owner otherwise would have to make. That occupancy right as …
Heal The Suffering Children: Fifty Years After The Declaration Of War On Poverty,
2014
University of Nevada, Las Vegas -- William S. Boyd School of Law
Heal The Suffering Children: Fifty Years After The Declaration Of War On Poverty, Francine J. Lipman, Dawn Davis
Scholarly Works
Fifty years ago, President Lyndon B. Johnson declared the War on Poverty. Since then, the federal tax code has been a fundamental tool in providing financial assistance to poor working families. Even today, however, thirty-two million children live in families that cannot support basic living expenses, and sixteen million of those live in extreme poverty. This Article navigates the confusing requirements of an array of child-related tax benefits including the dependency exemption deduction, head of household filing status, the Earned Income Tax Credit, and the Child Tax Credit. Specifically, this Article explores how altering the definition of a qualifying child …
Comments: The Illegal Immigrant Tax: Evaluating State Remittance Taxes Under The Dormant Commerce Clause And The Equal Protection Clause,
2014
University of Baltimore School of Law
Comments: The Illegal Immigrant Tax: Evaluating State Remittance Taxes Under The Dormant Commerce Clause And The Equal Protection Clause, Meredith Cipriano
University of Baltimore Law Review
No abstract provided.
Taking The Bloody Linen Out Of The Closet: Menstrual Hygiene As A Priority For Achieving Gender Equality,
2014
Center for Human Rights & Global Justice
Taking The Bloody Linen Out Of The Closet: Menstrual Hygiene As A Priority For Achieving Gender Equality, Inga T. Winkler, Virginia Roaf
Cardozo Journal of Equal Rights & Social Justice
Regular menstruation signals a woman's health and fertility. menstruation is surrounded by shame, secrecy, embarrassment, fear, humiliation, silence, taboo, and stigma. Linked to this taboo, many cultural and religious norms-often grounded in patriarchal assumptions-seek to prevent contact with menstruating women and girls in order to avoid 'contamination' or 'becoming impure'. To some extent, this perception of menstruation is a paradox, given that motherhood is glorified. However, menstruation is not perceived as feminine', and it does not conform to the stereotypical role and behavior of women. Such stereotypes require women to be beautiful and beautified, deodorized and fresh, not bloody and …
California – Land Of “Lawless Taxation” And The “Midnight Special”: Outlier Or Leader In A Growing Trend?,
2014
Bentley University
California – Land Of “Lawless Taxation” And The “Midnight Special”: Outlier Or Leader In A Growing Trend?, Mystica M. Alexander
The University of New Hampshire Law Review
[Excerpt] “Taxpayers in California recently found themselves the target of a retroactive grab for revenue by the Franchise Tax Board (FTB) in what has called an act of “lawless taxation” by the state of California. The source of the conflict was the Qualified Small Business Stock credit that had been in place in California since 1993. The tax credit, which was designed to encourage innovation and investment in California-based enterprises, allowed business owners who had at least eighty percent of their assets and employees in California to take a credit of fifty percent of the capital gain realized on a …
