Taxation-State and Local Commons^™

New Jersey's Mitigation And Adaptation To Climate Change: An Economic Analysis Of The State's Societal Benefits Charge And Community Solar Energy Program, Nicole S. Provost

Theses, Dissertations and Culminating Projects

Understanding the current trajectory of New Jersey’s emissions and the existing legislation and programs implemented to help reduce emissions, it is evident that the State requires further actions to spur heightened emission reductions to reach its goals. One known impactful policy that could significantly accelerate this process is a carbon tax, which applies to emission-intensive goods. Although this policy does not currently exist in New Jersey, the State has a Societal Benefits Charge (SBC) that applies an approximate 3% charge to electricity and gas consumption on residential and commercial utility customers’ monthly energy bills, where revenues fund programs that offer …

The 40th Annual Tei - Sjsu High Tech Tax Institute Conference On November 4-5, 2024: The Latest And Greatest In Equity Compensation, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

The 40th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov. 4-5, 2024: R&D In Uncertain Tax Times, Jing Luo

The Contemporary Tax Journal

No abstract provided.

The 40th Tei-Sjsu High Tech Tax Institute Conference On Nov 4-5, 2024: Ip Development In Other Countries, Junli Zhang

The Contemporary Tax Journal

No abstract provided.

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.

The 40th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov. 4-5, 2024: Ai In The Corporate Tax Department - Let’S See It!, Raymond Clark

The Contemporary Tax Journal

No abstract provided.

The 40th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 4-5, 2024: The Future Of The Corporate Tax Department, Cynthia Flores

The Contemporary Tax Journal

No abstract provided.

¿No Pagan Taxes? Overview Of Federal Revenue-Raising In Puerto Rico, 2024, Carlos Vargas-Ramos, Javier Mendez Lacomba, Jorge Soldevilla-Irizarry

CUNY Centro, The Center for Puerto Rican Studies

Residents of Puerto Rico pay federal taxes. They did so to the tune of $5 billion in 2023. They have paid more than $3 billion a year in net contributions to the federal treasury for more than 10 years in a row. This is not a secret, but rather factual information that is publicly available. Yet, it is factual information that is not widely known. Moreover, it is information that flies in the face of the “people in Puerto Rico do not pay federal taxes” narrative. The volume of federal tax contributions originating in Puerto Rico reflects the rather dynamic …

State And Local Taxation: A Three Year Survey, David Greenberg, Alexus Holton

Mercer Law Review

This Article surveys the most critical and comprehensive changes in Georgia law occurring between June 1, 2021, and May 31, 2024. Most notably, this Article discusses state income tax reform, digital products taxation, the Georgia Tax Court constitutional amendment proposal, and other important state and local taxation topics.

Shaping Preferences With Pigouvian Taxes, Gary M. Lucas Jr.

Faculty Scholarship

A Pigouvian tax is a tax that is imposed to correct an externality, which arises when a person engages in behavior that harms others without their consent. Pigouvian taxes are popular among academics—with prominent economists and legal scholars arguing for their imposition on myriad goods and activities that harm third parties, like carbon emissions and alcohol. Policymakers have recently been receptive to at least some of these arguments as evidenced by taxes imposed on or proposed for a variety of externality-generating goods, including guns, plastic bags, and sugary drinks.

The conventional economic rationale for Pigouvian taxes assumes that they affect …

Taxation's Limits, Luís C. Calderón Gómez

Northwestern University Law Review

Countless pages have been devoted to the question of why everyone should pay tax, yet its opposite has gone largely unnoticed: why should some people and organizations not pay tax? Our tax system exempts from ordinary income taxation a wide and diverse array of people and organizations engaged in significant economic activity—from parents providing childcare services for their family to consular activities and charities operating animal shelters—seemingly without a convincing explanation. Perhaps because of the dizzying diversity of tax-exempt activities, scholars and policymakers have avoided comprehensively or coherently justifying our exemption regimes.

This Article develops a novel normative theory that …

Taxation’S Limits, Luís C. Calderón Gómez

Articles

Countless pages have been devoted to the question of why everyone should pay tax, yet its opposite has gone largely unnoticed: why should some people and organizations not pay tax? Our tax system exempts from ordinary income taxation a wide and diverse array of people and organizations engaged in significant economic activity—from parents providing childcare services for their family to consular activities and charities operating animal shelters—seemingly without a convincing explanation. Perhaps because of the dizzying diversity of tax-exempt activities, scholars and policymakers have avoided comprehensively or coherently justifying our exemption regimes.

This Article develops a novel normative theory that …

The Contemporary Tax Journal Volume 13, No. 1 – Summer 2024

The Contemporary Tax Journal

No abstract provided.

Digital Barter Taxes: A Legal Defense, Young Ran (Christine) Kim, Darien Shanske

Articles

This short essay, aimed at state legislators, defends digital barter taxes from the most common legal objections.

Dol Fiduciary Rule 3.0 Strikeout, Base Knock, Or Home Run?, Antolin Reiber

DePaul Business & Commercial Law Journal

No abstract provided.

Money Is Morphing - Cryptocurrency Can Morph To Be An Environmentally And Financially Sustainable Alternative To Traditional Banking, Clovia Hamilton

DePaul Business & Commercial Law Journal

No abstract provided.

Survey Evidence In Trademark Actions, Ioana Vasiu And Lucian Vasiu

DePaul Business & Commercial Law Journal

No abstract provided.

Corporate Governance And Compelled Speech: Do State-Imposed Board Diversity Mandates Violate Free Speech?, Salar Ghahramani

DePaul Business & Commercial Law Journal

No abstract provided.

The Real Persons Are The Corporations We Made Along The Way, Leonard Brahin

DePaul Business & Commercial Law Journal

No abstract provided.

Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.