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Wayfair: Its Implications And Missed Opportunities, Richard D. Pomp 2019 Alva P. Loiselle Professor of Law, University of Connecticut Law School

Wayfair: Its Implications And Missed Opportunities, Richard D. Pomp

Washington University Journal of Law & Policy

This article reviews the Wayfair decision and its implications. First Professor Pomp considers the term “substantial nexus” which the court used in Quill to distinguish its commerce clause and due process jurisdprudence. He argues the Wayfair court should have used the opportunity to discard the term entirely as it was an invention of the court in Complete Auto that used the term once when the issue was not properly before the court. It then argues Wayfair extends beyond the issue directly in front of it and applies broadly such that taxpayers can no longer avoid state taxes by arguing they ...


Missouri’S Taxation Of Remote Sellers In A Post-Wayfair World, Charles L. Merriweather, John T.M. Whiteman 2019 Missouri Department of Revenue

Missouri’S Taxation Of Remote Sellers In A Post-Wayfair World, Charles L. Merriweather, John T.M. Whiteman

Washington University Journal of Law & Policy

In this paper the authors consider the impact of the Wayfair decision on the state of Missouri. The authors – two members of the Missouri Department of Revenue – consider especially the unique implications Wayfair has to a state such as Missouri that is not a member of the SSUTA. It further surveys responses being developed by the state legislature.


Regional Taxation In State Tax Reform, Kirk J. Stark 2019 Barrall Family Professor of Tax Law and Policy, UCLA School of Law

Regional Taxation In State Tax Reform, Kirk J. Stark

Washington University Journal of Law & Policy

This article describes and evaluates a specific subset of state tax reforms—i.e., those involving regional approaches to funding subnational public goods. Reforms examined include those where policymakers devise new multijurisdictional fiscal arrangements to address regional objectives that conventional local governments, by virtue of their more limited geographic scope, are unlikely to tackle. As used in this article, the term “region” refers to a geographic area (1) constituting less than the entire jurisdiction of a state, and (2) encompassing more than one local government jurisdiction. A “regional tax” is therefore any tax (fee, assessment, etc.…) limited in its application ...


Alcohol Taxation And Child Maltreatment, Michael McLaughlin 2019 Washington University in St. Louis

Alcohol Taxation And Child Maltreatment, Michael Mclaughlin

Washington University Journal of Law & Policy

Several decades of research have demonstrated that alcohol tax rates are related to a number of alcohol-related harms, including drunk driving, crime, and femicide. However, there is very limited research on the relationship between alcohol taxes and child maltreatment. Two studies examine the effects of beer taxes on physical child abuse, but no research has been done on other types of alcohol taxes or other child maltreatment subtypes. This study performs a comprehensive analysis to assess whether taxes on beer, wine, and spirits are linked to child maltreatment and its various subtypes. A fixed-effects analysis of state-level panel data from ...


The State-Charity Disparity And The 2017 Tax Law, Daniel Hemel 2019 Assistant Professor, University of Chicago Law School

The State-Charity Disparity And The 2017 Tax Law, Daniel Hemel

Washington University Journal of Law & Policy

This is an edited version of a speech given at the state tax symposium. The author first gives an overview of how the 2017 tax bill changed the treatment of state and local taxes which are no longer deductible to the extent said taxes exceed $10,000. The author then contrasts this to the treatment of charitable contributions which remain deductible. The author considers the similar functions undertaken by charities and state governments and concludes there is little justification for their divergent treatment.


Effects Of The Tax Cuts And Jobs Act On State Individual Income Taxes, Erin Huffer, John Iselin, Frank Sammartino, David Weiner 2019 Urban-Brookings Tax Policy Center

Effects Of The Tax Cuts And Jobs Act On State Individual Income Taxes, Erin Huffer, John Iselin, Frank Sammartino, David Weiner

Washington University Journal of Law & Policy

This article considers how the changes in the federal tax code will affect states whose tax codes link to the federal tax code. The article first summarizes the different parts of the federal code state tax codes link to, most importantly by linking to the definition of income. The article then describes the provisions of the Tax Cuts and Jobs Act that will have the biggest effect on state taxes. The article then uses four sample states (Missouri, Colorado, Utah and New York) and the District of Columbia to analyze how the changes contained in the Tax Cut and Jobs ...


State Responses To The Tax Cuts And Jobs Act: An Analysis From Indiana And Missouri, Richard C. Byrd, Stephen J. Madden, Jeffrey M. Raney, John T.M. Whiteman 2019 Missouri Department of Revenue

State Responses To The Tax Cuts And Jobs Act: An Analysis From Indiana And Missouri, Richard C. Byrd, Stephen J. Madden, Jeffrey M. Raney, John T.M. Whiteman

Washington University Journal of Law & Policy

This Article, authored by lawyers from the Indiana Department of Revenue and Missouri Department of Revenue, is intended to address, and hopefully add clarity to, the complexities of state taxation under the Tax Cuts and Jobs Act of 2017 (“TCJA”). After a brief historical and general overview of the TCJA, this Article focuses on seven distinct topics within the TCJA from a state perspective. These topics are: (1) Business Assets Expensing; (2) the TCJA’s treatment of 529 Accounts; (3) the 30% Business Interest Limitation; (4) the Transition Tax (also referred to as “Deemed Repatriation”); (5) GILTI, or Global Intangible ...


Why States Should Tax The Gilti, David Gamage, Darien Shanske 2019 Indiana University Maurer School of Law

Why States Should Tax The Gilti, David Gamage, Darien Shanske

Articles by Maurer Faculty

A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). In a prior essay, we argued that U.S. state governments should conform to GILTI. But might there be constitutional restrictions preventing state governments from doing so? This essay argues that state governments can constitutionally conform to the federal GILTI rules and thereby tax GILTI income as part of the states’ corporate income tax bases. However, in doing so, we explain that state governments will need to be attentive to background constitutional principles.


States Should Conform To Gilti, Part 3: Elevator Pitch And Q & A, David Gamage, Darien Shanske 2019 Indiana University Maurer School of Law

States Should Conform To Gilti, Part 3: Elevator Pitch And Q & A, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay argues that the states should conform to the post-2017 federal tax law's provision for Global Intangible Low-Taxed Income (or “GILTI”). This essay is directed at state legislators and their staffs and presents the argument as succinctly as possible.

Our argument can be summarized in three sentences. First, states should conform to GILTI because there is significant evidence that profit shifting is substantially eroding their corporate tax bases. Second, GILTI is a tool for identifying shifted profits. Third, there are many legally and analytically sound ways to apportion GILTI income to a state.

We also - briefly - counter the ...


Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch 2019 Indiana University Maurer School of Law

Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch

Articles by Maurer Faculty

No abstract provided.


Capacitación Para La Elaboración De Informes Administrativos Y Contables De La Fundación Jesús El Buen Pastor, Según Requerimiento De La Alcaldía Mayor De Bogotá D.C, David Ernesto Ramos Cobos, Ana Carolina Hernández 2019 Universidad de La Salle, Bogotá

Capacitación Para La Elaboración De Informes Administrativos Y Contables De La Fundación Jesús El Buen Pastor, Según Requerimiento De La Alcaldía Mayor De Bogotá D.C, David Ernesto Ramos Cobos, Ana Carolina Hernández

Administración de Empresas

El siguiente proyecto, consistió en orientar y capacitar en temas administrativos y contables a los miembros de la entidad sin ánimo de lucro Fundación Jesús el Buen Pastor, dedicada a prestar servicio social a las familias de bajos recursos en la localidad de Bosa de Bogotá. Dentro del texto se encontrará los enfoques más importantes en los cuales se tuvo que trabajar rápidamente, esto debido a que la Fundación Jesús el Buen Pastor por temas de desconocimiento no cumplía con los requisitos mínimos de las entidades reguladoras, los cual podía llevarlos a un cierre definitivo de sus instalaciones. A través ...


Trabajo De Campo En El Área Administrativa Y Contable Fundación Jesús El Buen Pastor, Katherine Lastra Vargas, Luis Eduardo Aroca Cobos 2019 Universidad de La Salle, Bogotá

Trabajo De Campo En El Área Administrativa Y Contable Fundación Jesús El Buen Pastor, Katherine Lastra Vargas, Luis Eduardo Aroca Cobos

Administración de Empresas

En este trabajo podemos encontrar la aplicación de los conocimientos adquiridos en las carreras de Administración de Empresas y Contaduría Pública para el mejoramiento de los procesos y procedimientos de la Fundación Jesús El Buen Pastor, el cual contribuyó a crear un marco estratégico que permitió identificar la misión para la cual la organización fue creada y a su vez establecer lineamientos y herramientas que pudieran ayudar al crecimiento de la fundación tanto administrativo como contable. Al desarrollar este trabajo de grado se pudo obtener la situación actual de la fundación, realizar un diagnóstico de la misma y a su ...


Stamp Duty Relief And Anti-Avoidance Provisions, Vincent OOI 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, Taylor N. Armstrong, Caitlin E. Correa 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, Hern Kuan LIU, Vincent OOI 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, Margaret Ryznar 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, Riley Bauer 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, Edward J. McCaffery 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), Edward J. McCaffery 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, Edward J. McCaffery 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 ...


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