| Author | Title | Citation | Summary | Year |
| Tristan G. Axelrod |
DEFENDING STATE EXEMPTIONS IN BANKRUPTCY |
27 Loyola Consumer Law Review 284 (2015) |
Throughout the past century's cyclical battles for bankruptcy reform, legislators and scholars have debated the need for federal control over bankruptcy estate exemptions. Millionaire criminals and Wall Street hucksters shielding assets from creditors provide perennial fuel for the argument that bankruptcy exemptions inspire systemic abuse. Few... |
2015 |
| Jodie A. Kirshner |
DESIGN FLAWS IN THE BANKRUPTCY REGIME: LESSONS FROM THE U.K. FOR PREVENTING A RESURGENT CREDITORS' RACE IN THE U.S. |
17 University of Pennsylvania Journal of Business Law 527 (Winter 2015) |
A current trend in U.S. bankruptcy law reflects the predictions of economic theory related to common pool resources. According to the theory, without coordinating law to account for and distribute limited assets in an orderly way, creditors race to claim the assets for themselves. The winners of the race deprive other creditors of value and make... |
2015 |
| Daniel Tarantola |
EQUAL FOOTING: CORRECTING THE E-COMMERCE TAX HAVEN |
10 Brooklyn Journal of Corporate, Financial & Commercial Law 277 (Fall, 2015) |
Perhaps long ago a seller's physical presence was a sufficient part of a trade to condition the imposition of a tax on such presence. But in today's economy, physical presence frequently has very little to do with a transaction a State might seek to tax. The Internet has fundamentally changed the way businesses and consumers interact. Parties... |
2015 |
| Robert J. Landry, III , David W. Read |
EROSION OF ACCESS TO CONSUMER BANKRUPTCY'S "FRESH START" POLICY IN THE UNITED STATES: STATUTORY REFORMS NEEDED TO ENHANCE ACCESS TO JUSTICE AND PROMOTE SOCIAL JUSTICE |
7 William & Mary Policy Review 51 (Fall, 2015) |
There is limited ability of qualified debtors to access justice in the form of bankruptcy relief in the United States. One-third of bankruptcy filers are below the poverty level. In the words of one researcher, debtors are simply too broke to file. This paper explores issues of access to justice through the Chapter 7 bankruptcy proceeding in the... |
2015 |
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Et Tu, Ralph?: More on Motors Liquidation , and a Bonus on Attorney's Fees in Appeals of Involuntary Bankruptcies |
35 Bankruptcy Law Letter 1 (May 1, 2015) |
My good and respected friend, Professor Ralph Brubaker, makes some interesting points in responding to my February 2015 article on Motors Liquidation.[ ] On some of them, hes even right. On the whole though, while hes not quite wrong, hes never quite right either. Professor Brubakers basic point is that Article 9 of the Uniform Commercial Code... |
2015 |
| John O. Hayward |
EXOTIC DANCING: TAXABLE GYRATIONS OR EXEMPT ART? |
68 Tax Lawyer 739 (Summer, 2015) |
Although exotic dancers usually embroil themselves in censorship battles with local authorities, recently they have tussled with the Service over whether their dancing is subject to admission or entertainment taxes, or exempt as cultural or artistic performance. This Article examines several recent cases where exotic dancing was taxed, while... |
2015 |
| Jason Chang, Alan M. Long |
GENERAL PROVISIONS: AMEND CHAPTER 1 OF TITLE 33 OF THE OFFICIAL CODE OF GEORGIA ANNOTATED, RELATING TO GENERAL PROVISIONS REGARDING INSURANCE, SO AS TO ESTABLISH QUALIFIED LOW-INCOME COMMUNITY INVESTMENT; PROVIDE FOR A SHORT TITLE; PROVIDE FOR DEFINITIONS |
32 Georgia State University Law Review 177 (Fall, 2015) |
Code Sections: O.C.G.A. §§ 10-10-21 (new); 33-1-24 (new) Bill Number: HB 439 Act Number: N/A Veto Number: 2 Georgia Laws: N/A Summary: The bill would have created $55 million in new tax credits that could have been used by an insurance company and credited towards its state insurance premium tax liability for equity investments in low-income... |
2015 |
| J. Clifton Fleming, Jr. , Robert J. Peroni , Stephen E. Shay |
GETTING SERIOUS ABOUT CROSS-BORDER EARNINGS STRIPPING: ESTABLISHING AN ANALYTICAL FRAMEWORK |
93 North Carolina Law Review 673 (March, 2015) |
A multinational enterprise (MNE) may use cross-border earnings stripping as a tax planning strategy. This strategy involves a higher-tax affiliate making deductible payments to a low- or zero-tax affiliate to reduce the MNE's global effective tax rate and, in the process, erode the corporate tax bases of countries where its economic activity... |
2015 |
| Eric Rubin |
KNOWING AN "EDUCATIONAL INSTITUTION" WHEN YOU SEE ONE: APPLYING THE COMMERCIALITY APPROACH TO TAX EXEMPTIONS FOR UNIVERSITIES UNDER § 501(C)(3) |
92 Washington University Law Review 1055 (2015) |
Beginning with the earliest colonial schools, educational institutions have had a consistent presence in America, challenging both their students' intellects and the federal government, which must implement laws to define and monitor the roles of educational institutions. As colleges and universities have proliferated, particularly over the last... |
2015 |
| Michael David Williams |
LAND COSTS AS NON-ELIGIBLE BASIS: ARBITRARY RESTRICTIONS ON STATE POLICYMAKING AUTHORITY IN THE LOW-INCOME HOUSING TAX CREDIT PROGRAM |
18 NYU Journal of Legislation and Public Policy 335 (2015) |
Introduction. 336 I. The Location Decision. 339 A. Quantity Versus Quality. 339 B. The Importance of Neighborhood. 343 1. Education. 347 2. Health. 348 3. Economic Self-Sufficiency. 349 4. Public Safety. 350 II. Incentives in the Low-Income Housing Tax Credit Program. 351 A. The Low-Income Housing Tax Credit Program. 352 1. Applicable Fraction and... |
2015 |
| Matthew Williams |
LAVISH SPENDING AS EVIDENCE OF "WILLFUL TAX EVASION": HOW THE NINTH CIRCUIT'S REQUIREMENT OF "SPECIFIC INTENT" IN HAWKINS CREATES A CIRCUIT SPLIT AND FACILITATES ABUSE OF THE BANKRUPTCY SYSTEM |
68 Rutgers University Law Review 517 (Fall 2015) |
It is no secret that those with wealth in America often get to play by a different set of rules. It should come as no surprise that this holds true in the context of bankruptcy as well. The Ninth Circuit's recent holding in Hawkins v. Franchise Tax Board effectively endorsed such treatment by refusing to find that Mr. Hawkins's lavish lifestyle,... |
2015 |
| Peter J. Hammer |
LETTER TO JUDGE RHODES: AN EVALUATION OF THE "EXPERT REPORT OF MARTHA E.M. KOPACZ REGARDING THE FEASIBILITY OF THE CITY OF DETROIT PLAN OF ADJUSTMENT" |
17 Journal of Law in Society 19 (Fall, 2015) |
Peter J. Hammer Office: (313) 577-0830 Professor of Law phammer@wayne.edu The Honorable Stephen W. Rhodes United States Bankruptcy Court Eastern District of Michigan 211 West Fort Street Detroit, Michigan 48226 Dear Judge Rhodes: In response to your Order Regarding the Solicitation of Applications to Serve as the Court's Expert Witness on the Issue... |
2015 |
| Miranda Perry Fleischer |
LIBERTARIANISM AND THE CHARITABLE TAX SUBSIDIES |
56 Boston College Law Review 1345 (September, 2015) |
Despite libertarianism's political popularity, tax scholarship is largely silent about the interaction between libertarian principles and the structure of our tax system. To fill that gap, this Article mines the nuances of libertarian theory for insights into one feature of our tax system--the charitable tax subsidies--and finds some... |
2015 |
| Abbye Atkinson |
MODIFYING MORTGAGE DISCRIMINATION IN CONSUMER BANKRUPTCY |
57 Arizona Law Review 1041 (2015) |
The subprime mortgage crisis that helped bring on the Great Recession resulted in the decimation of housing-related wealth among economically disenfranchised groups and communities. These losses were, in significant part, the direct result of the rampant racialized and geographic mortgage discrimination that took place in these communities in the... |
2015 |
| Jennifer Lunsford, R. Zachary Sanzone |
OUTING THE NEW JIM CROW: ENDING SEGREGATION OF LGBTQ STUDENTS BY CREATING BARRIERS TO 501(C)(3) TAX-EXEMPTION STATUS |
23 American University Journal of Gender, Social Policy and the Law 435 (2015) |
I. LGBTQ Rights in Supreme Court Jurisprudence. 438 II. Private, Religious Schools and Their Constitutional Protection Against Providing Constitutional Protections. 441 A. First Amendment Limitations. 441 B. Hobby Lobby and the Religious Freedom Restoration Act of 1993. 443 C. The Legal History of Revenue Rule 71-447. 445 D. Funding the Problem: A... |
2015 |
| Kate Andrias |
SEPARATIONS OF WEALTH: INEQUALITY AND THE EROSION OF CHECKS AND BALANCES |
18 University of Pennsylvania Journal of Constitutional Law 419 (December, 2015) |
American government is dysfunctional: Gridlock, filibusters, and expanding presidential power, everyone seems to agree, threaten our basic system of constitutional governance. Who, or what, is to blame? In the standard account, the fault lies with the increasing polarization of our political parties. That standard story, however, ignores an... |
2015 |
| Philip Hackney |
SHOULD THE IRS NEVER "TARGET" TAXPAYERS? AN EXAMINATION OF THE IRS TEA PARTY AFFAIR |
49 Valparaiso University Law Review 453 (Winter, 2015) |
In 2012 and 2013, many congressmen and Tea Party organizations accused the Internal Revenue Service (Service) of targeting the Tea Party and other conservative political organizations. The Treasury Inspector General for Tax Administration (IG) issued a report in 2013 that leant some credence to this claim. The IG report faulted the Service... |
2015 |
| Sasha Fannie Belinkie |
SOUTH AFRICA'S LAND RESTITUTION CHALLENGE: MINING ALTERNATIVES FROM EVOLVING MINERAL TAXATION POLICIES |
48 Cornell International Law Journal 219 (Winter 2015) |
Introduction. 219 I. Background. 224 A. South Africa's History and Present Legal Framework. 224 1. Statutory Framework from Colonialism and Apartheid. 224 2. South Africa's Democratic Constitution. 226 B. Government of the Republic of South Africa v. Grootboom. 227 C. President of South Africa v. Modderklip Boerdery, Ltd.. 228 II. South Africa's... |
2015 |
| Erika M. Page |
STATE CONSTITUTIONAL LAW-- THOROUGH AND UNIFORM EDUCATION--PROPERTY WEALTH-BASED SCHOOL FUNDING IN COLORADO IS CONSTITUTIONAL. LOBATO V. STATE, 304 P.3D 1132 (COLO. 2013). |
67 Rutgers University Law Review 1289 (Summer, 2015) |
In Lobato v. State, the Supreme Court of Colorado held that Colorado's current public school financing system, despite allowing vast disparities in educational quality across school districts, was permissible under both the education clause and the local control clause of the Colorado Constitution. Although the Supreme Court of Colorado... |
2015 |
| David J. Herzig , Samuel D. Brunson |
TAX EXEMPTION, PUBLIC POLICY, AND DISCRIMINATORY FRATERNITIES |
35 Virginia Tax Review 116 (Summer 2015) |
In this Essay, Professors Herzig and Brunson, make the normative argument that the Service should rejected tax-exemptions of social clubs if there is disparate impact, at minimum as to race, in their policies. They look to current Supreme Court jurisprudence to demonstrate a willingness of the Court to import a public policy rule into the social... |
2015 |
| Catherine Chen |
TAXATION OF DIGITAL GOODS AND SERVICES |
70 New York University Annual Survey of American Law 421 (2015) |
INTRODUCTION I. CONSTITUTION AND FEDERAL STATUTES: PREEMPTION AND LIMITATIONS. 425 A. Constitutional Limitations on State Taxation of Streaming Content. 426 1. Due Process Clause. 426 2. Dormant Commerce Clause. 428 i. Current Jurisprudence. 429 ii. States' reaction to Quill. 431 B. Federal Statutes. 435 II. SHOULD DIGITAL CONTENT BE TAXED? A... |
2015 |
| Phyllis C. Taite |
TAXES, THE PROBLEM AND SOLUTION: A MODEL FOR VANISHING DEDUCTIONS AND EXCLUSIONS FOR RESIDENCE-BASED TAX PREFERENCES |
59 New York Law School Law Review 361 (2014/2015) |
The Revenue Act of 1913 recently marked its 100-year anniversary. It is difficult to discern why certain policy issues remain unresolved after a century of tax policy. Scholars have called for more progressivity in the tax code, yet there has been little reform. In part, this call seeks to balance the government's demand for revenue and the need to... |
2015 |
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TAXPAYERS ENTITLED TO DEDUCT S CORPORATION'S PROMOTIONAL RACING EXPENSES |
94 Practical Tax Strategies 40 (January, 2015) |
The Tax Court in Evans, TCM 2014-237, held that the taxpayers were entitled to deduct their S corporation's expenses for sponsoring their son's motocross racing activities because the reasonable promotional expenses were ordinary and necessary under Section 162. Also, they were entitled to a Section 179 deduction for expenses relating to a... |
2015 |
| Jodie A. Kirshner |
THE BANKRUPTCY SAFE HARBOR IN LIGHT OF GOVERNMENT BAILOUTS: REIFYING THE SIGNIFICANCE OF BANKRUPTCY AS A BACKSTOP TO FINANCIAL RISK |
18 NYU Journal of Legislation and Public Policy 795 (2015) |
If the recent financial crisis was a test of the bankruptcy system and its ability to deal with the risks posed by modern finance, then the bankruptcy system failed. Well-designed financial networks have circuit breakers, but the exemption of securitized assets and derivatives trades from the bankruptcy process left bankruptcy law unable to stop... |
2015 |
| Karen C. Burke , Grayson M.P. McCouch |
THE MOVING TARGET OF TAX REFORM |
93 North Carolina Law Review 649 (March, 2015) |
In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more equitable and taxpayer-friendly. All of his proposals-- allowing a surviving spouse to inherit a deceased spouse's unused exemption, replacing the state death tax credit with a deduction, and indexing the exemption for inflation--were eventually... |
2015 |
| Cathy Hwang |
THE NEW CORPORATE MIGRATION: TAX DIVERSION THROUGH INVERSION |
80 Brooklyn Law Review 807 (Spring, 2015) |
Watson Pharmaceuticals was an American success story--until it became an Irish success story. Taiwanese-American Allen Chao founded Watson in 1983, after cobbling together $4 million in start-up funds from family, friends, and acquaintances. Chao helmed Watson for a decade and a half. By the time he retired in 2007, Watson was the third-largest... |
2015 |
| David Spencer |
THE U.N. TAX COMMITTEE, DEVELOPING COUNTRIES, AND CIVIL SOCIETY ORGANIZATIONS (PART 1) |
26 Journal of International Taxation 42 (December, 2015) |
The battle over upgrading the U.N. Tax Committee really involves the question of which nations will control international tax policy at a time when it is widely recognized that the rules governing cross-border trades are in need of an update. How are international tax norms established? The attempt by the G77 and China, representing 134 countries,... |
2015 |
| Kevin J. Quilty |
THE UNRECOGNIZED RIGHT: HOW WEALTH DISCRIMINATION UNCONSTITUTIONALLY BARS INDIGENT CITIZENS FROM THE JURY BOX |
24 Cornell Journal of Law & Public Policy 567 (Spring 2015) |
In state jury trials, the amount of compensation paid to jurors is determined on a county level. This has produced a wide disparity in juror pay--from as high as around $50.00 per day in some states to as low as around $2.00 per day in others. For many people, especially non-salaried workers, such low amounts effectively bar participation as a... |
2015 |
| J. T. Manhire |
THERE IS NO SPOON: RECONSIDERING THE TAX COMPLIANCE PUZZLE |
17 Florida Tax Review 623 (2015) |
For over 40 years theorists have sought the effects of tax audits on voluntary compliance rates by studying individual taxpayer motivations. Yet no single theory has produced a taxpayer incentive model that both comports with experience and explains the effects of audits on compliance. This quandary is often termed the tax compliance puzzle.... |
2015 |
| Diane Lourdes Dick |
U.S. TAX IMPERIALISM IN PUERTO RICO |
65 American University Law Review 1 (October, 2015) |
This Article uses historical and legal analysis to demonstrate how U.S. domination over Puerto Rico's tax and fiscal policies has been the centerpiece of a colonial system and an especially destructive form of economic imperialism. Specifically, this Article develops a novel theory of U.S. tax imperialism in Puerto Rico, chronicling the sundry ways... |
2015 |
| Caleb Holloway |
UBER UNSETTLED: HOW EXISTING TAXICAB REGULATIONS FAIL TO ADDRESS TRANSPORTATION NETWORK COMPANIES AND WHY LOCAL REGULATORS SHOULD EMBRACE UBER, LYFT, AND COMPARABLE INNOVATORS |
16 Wake Forest Journal of Business and Intellectual Property Law 20 (Fall, 2015) |
I. Introduction. 22 II. Background. 24 A. What It Means to be a TNC; How That Differs From Taxicab Operations. 24 B. Why Local Lawmakers Fail to Effectively Regulate TNCs. 29 1. The strength of the taxicab incumbency is great. 29 2. Uber is earning a reputation for being a jerk. 32 3. Uncertainty does not excuse inaction. 39 III. Analysis. 41 A.... |
2015 |
| Robert G. Natelson |
WHAT THE CONSTITUTION MEANS BY "DUTIES, IMPOSTS, AND EXCISES"--AND "TAXES" (DIRECT OR OTHERWISE) |
66 Case Western Reserve Law Review 297 (Winter 2015) |
Mr King asked what was the precise meaning of direct taxation? No one answd. --Madison's Constitutional Convention notes The objects of direct taxes are well understood . --Future Chief Justice John Marshall at the Virginia Ratifying Convention This Article recreates the original definitions of the U.S. Constitution's terms tax, direct tax,... |
2015 |
| Christopher J. Bryant |
WITHOUT REPRESENTATION, NO TAXATION: FREE BLACKS, TAXES, AND TAX EXEMPTIONS BETWEEN THE REVOLUTIONARY AND CIVIL WARS |
21 Michigan Journal of Race and Law 91 (Fall, 2015) |
This Essay is the first general survey of the taxation of free Blacks in free and slave states between the Revolutionary and Civil Wars. A few states treated all equally for tax purposes, but most states enacted taxation systems that subjected free Blacks to different requirements. Both free and slave states viewed free Blacks as an undesirable... |
2015 |
| Mildred Wigfall Robinson |
"SKIN IN THE TAX GAME": INVISIBLE TAXPAYERS? INVISIBLE CITIZENS? |
59 Villanova Law Review 729 (2014) |
PROFESSOR Mullane, in extending this invitation to deliver the 2014 Dr. Martin Luther King, Jr. Memorial lecture here at the Villanova University School of Law, noted that she was seeking someone who could speak from an economic justice perspective informed by work done in the area of taxation. As I seek to respond to her invitation, let me first... |
2014 |
| Steven J. Winkelman |
A DISPUTE OVER BONA FIDE DISPUTES IN INVOLUNTARY BANKRUPTCY PROCEEDINGS |
81 University of Chicago Law Review 1341 (Summer, 2014) |
The world of federal bankruptcy law is divided into two realms: voluntary bankruptcy proceedings and involuntary bankruptcy proceedings. Section 303 of the Bankruptcy Code governs involuntary bankruptcy proceedings. Under § 303(b)(1), a set of creditors can force a debtor into involuntary bankruptcy provided that, among other things, each creditor... |
2014 |
| Lisa A. Bothwell |
ABERRATION OR SEMINAL DECISION?: EXAMINING THE IMPACT OF ZUCKER v. FDIC (IN RE BANKUNITED FINANCIAL CORP.) ON BANKRUPTCY LAW |
34 Review of Banking and Financial Law 369 (Fall, 2014) |
In 2013, the Eleventh Circuit Court of Appeals issued two decisions in less than a month that shook up the law concerning tax refund ownership generated by the losses of an insolvent bank subsidiary where a consolidated tax return was filed. In both decisions, the court held that a trust relationship, rather than a debtor-creditor relationship, was... |
2014 |
| Goldburn P. Maynard Jr. |
ADDRESSING WEALTH DISPARITIES: REIMAGINING WEALTH TAXATION AS A TOOL FOR BUILDING WEALTH |
92 Denver University Law Review 145 (2014) |
In the past three decades, research has indicated that the building of personal assets can have a sustainable impact on well-being. Yet to the extent that the tax system has incorporated this insight, it has been done in a piecemeal, ad hoc fashion, disproportionately benefiting those with wealth and further reinforcing wealth inequality. This... |
2014 |
| Joseph Bankman , Paul L. Caron |
CALIFORNIA DREAMIN' TAX SCHOLARSHIP IN A TIME OF FISCAL CRISIS |
48 U.C. Davis Law Review 405 (November, 2014) |
Introduction. 405 I. The Federal Budget: The Need for Additional Tax Revenue. 406 II. The Response of Legal Tax Scholars. 408 III. California's Fiscal Lessons for the United States. 411 Conclusion. 418 This essay makes three claims about the current state of tax law and academic tax scholarship in America: (1) the federal budget imbalance, caused... |
2014 |
| Brook E. Gotberg |
CONFLICTING PREFERENCES IN BUSINESS BANKRUPTCY: THE NEED FOR DIFFERENT RULES IN DIFFERENT CHAPTERS |
100 Iowa Law Review 51 (November, 2014) |
The law of preferential transfers permits the trustee of a bankruptcy estate to avoid transfers made by the debtor to a creditor on account of a prior debt in the 90 days leading up to the bankruptcy proceeding. The standard for avoiding these preferential transfers is one of strict liability, on the rationale that preference actions... |
2014 |
| Lawrence Ponoroff |
CONSTITUTIONAL LIMITATIONS ON STATE-ENACTED BANKRUPTCY EXEMPTION LEGISLATION AND THE LONG OVERDUE CASE FOR UNIFORMITY |
88 American Bankruptcy Law Journal 353 (Summer 2014) |
The past few decades have witnessed numerous attempts to supply a theoretical justification for the consumer bankruptcy system, ranging from considerations of procedural convenience (or inconvenience), to assuring prudent credit decision-making, to the accomplishment of unique objectives of social and distributive justice. Whatever the explanation,... |
2014 |
| Nancy J. Knauer |
CRITICAL TAX POLICY: A PATHWAY TO REFORM? |
9 Northwestern Journal of Law & Social Policy 206 (2014) |
C1-2Table of Contents Introduction. 207 I. The Costs of False Neutrality. 214 A. All Part of a Larger Blueprint. 215 B. Hidden Choices and Embedded Values. 218 Taxpayer neutrality. 219 Equity and efficiency. 221 C. Critical Tax Theory and Scholarship. 223 II. Choosing a Critical Lens. 230 A. Identifying the Axes of Difference. 231 B. Explicit and... |
2014 |
| Mary Leto Pareja |
EARNED INCOME TAX CREDIT PORTABILITY: RESPECTING THE AUTONOMY OF AMERICAN FAMILIES |
117 West Virginia Law Review 1 (Fall 2014) |
i. Introduction. 2 ii. Historical Framework. 6 iii. Mechanics of the Current Rule. 11 A. The Dependent Exemption Amount. 11 1. General Rules for Claiming Dependents. 12 2. Qualifying Child. 13 3. Qualifying Relative. 14 4. Tie-Breaker Rules. 15 5. Exceptions for Noncustodial Parents. 17 B. Head of Household Filing Status. 19 C. Child Tax Credit and... |
2014 |
| Sung Woo “Matt” Hu |
FINE-TUNING THE TAX WHISTLEBLOWER STATUTE: WHY QUI-TAM IS NOT A SOLUTION |
99 Minnesota Law Review 783 (December, 2014) |
Bradley C. Birkenfeld, a Massachusetts native who studied banking at the American Graduate School of Business in Switzerland, began work in 2001 for UBS AG, a global bank headquartered in Switzerland. UBS sent Birkenfeld to various U.S. wealth havens to lure American investors into transferring their assets to UBS bank accounts. During the five... |
2014 |
| J. Clifton Fleming, Jr. , Robert J. Peroni , Stephen E. Shay |
FORMULARY APPORTIONMENT IN THE U.S. INTERNATIONAL INCOME TAX SYSTEM: PUTTING LIPSTICK ON A PIG? |
36 Michigan Journal of International Law 1 (Fall 2014) |
Introduction. 2 I. Creating and Inflating the Value of Low- and Zero-Taxed Foreign Income Under the Present U.S. System. 9 II. Explicit Territoriality. 16 III. The Real Worldwide Alternative. 18 A. Overview. 18 B. Ownership Issues. 21 C. Residency Issues. 21 D. Runaway Corporations. 25 E. Consolidation. 27 F. Complexity. 28 G. Significance of... |
2014 |
| Kirk Berger |
FOUL PLAY: TENNESSEE'S UNEQUAL APPLICATION OF ITS JOCK TAX AGAINST PROFESSIONAL ATHLETES |
13 Cardozo Public Law, Policy and Ethics Journal 333 (Fall, 2014) |
The Framers of the Constitution knew, and we should not forget today, that there is no more effective practical guaranty against arbitrary and unreasonable government than to require that the principles of law which officials would impose upon a minority must be imposed generally. Conversely, nothing opens the door to arbitrary action so... |
2014 |
| David Libonn |
FROM CAUTIONARY EXAMPLE TO "CITY ON A HILL": REVITALIZING SAINT LOUIS MAY REQUIRE AN INNOVATIVE REGIONAL TAXATION MODEL |
91 Washington University Law Review 1035 (2014) |
To grasp the depth of the challenges facing many American metropolitan areas (metros) today, it is necessary to consider these metros in the context of the laws and policies that have helped to form them. After all, although agglomerations of human population have existed in a more or less organic form for thousands of years, the modern American... |
2014 |
| Alexander B. Lutzky |
IN PURSUIT OF JUST COMPENSATION IN TEXAS: ASSESSING DAMAGES IN TAKINGS CASES USING THE PROPERTY'S TAX-APPRAISED VALUE |
46 Saint Mary's Law Journal 105 (2014) |
I. Introduction. 106 II. Eminent Domain Law and Texas. 107 A. Highest and Best Use Doctrine. 109 B. Property Tax Valuation in Texas in Brief. 111 III. Analysis. 114 A. The Current Trend: Curtail Use of Eminent Domain and Protect Landowners. 114 B. The Identical Aims of the Condemnation and Property Tax Valuation Process. 116 C. Benefiting from... |
2014 |
| Robin L. Einhorn |
LOOK AWAY DIXIELAND: THE SOUTH AND THE FEDERAL INCOME TAX |
108 Northwestern University Law Review 773 (Spring 2014) |
Although it can seem paradoxical today that the federal government redistributes from blue states where majorities are tolerant of federal taxation to red states where they are hostile, the rhetoric was more straightforward in the politics surrounding the adoption of the Sixteenth Amendment a century ago. In fact, Southerners and... |
2014 |
| Amy McIntire |
LOUISIANA'S "MOTION PICTURE INVESTOR TAX CREDIT": A UNIQUELY EFFECTIVE ECONOMIC POLICY |
13 Virginia Sports and Entertainment Law Journal 211 (Spring 2014) |
In 1992, Louisiana became the first state to enact a film production incentive program. Although the original version of the statute failed to lure film production companies into the state like the legislators had intended, subsequent amendments succeeded, and Louisiana's Motion Picture Investor Tax Credit set off a race amongst the states to... |
2014 |
| Denis M. McDevitt, LL.M., CPA (California), Michael D. McDevitt, J.D., CPA (California, Missouri), Drew M. Bouchard, J.D. (California) |
MR. PARK GOES TO D.C.: FEDERAL TAXATION OF NONRESIDENT ALIENS' WAGERING GAINS FROM SLOT MACHINES AND THE PER-SESSION RULE |
48 Creighton Law Review 65 (December, 2014) |
There is a scene from the movie, Moneyball, where Billy Beane (played by Brad Pitt) says, If we can win [the World Series] with this team, on this budget, we will have changed the game . . . that's what I want. The authors had a similar feeling about the Sang Park case. Short on legal precedent and up against an IRS practice that had gone on as... |
2014 |