| Author | Title | Citation | Summary | Year |
| Anthony C. Infanti |
THE MOONSCAPE OF TAX EQUALITY: WINDSOR AND BEYOND |
108 Northwestern University Law Review 1115 (Spring 2014) |
This Essay takes a critical look at the tax fallout from the U.S. Supreme Court's decision in United States v. Windsor, which declared Section 3 of the federal Defense of Marriage Act (DOMA) unconstitutional. The Essay first describes the path that led to the decision in Windsor. Then, it turns to describing the ways in which the... |
2014 |
| Todd Panciera, Jr. |
THE NEW "SCHOOL HOUSE DOOR": HALTING WEALTH SEGREGATION & THE DEFUNDING OF AMERICAN PUBLIC SCHOOLS USING THE MARSHALL MODEL |
5 Alabama Civil Rights & Civil Liberties Law Review 289 (2014) |
Let my body dwell in poverty, and my hands be as the hands of the toiler; but let my soul be as a temple of remembrance where the treasures of knowledge enter and the inner sanctuary is hope. On February 28, 2013, a six-person committee--four Republicans and two Democrats--convened in the Alabama State House to iron out issues with an eight-page,... |
2014 |
| Elizabeth Chorvat |
THE TAX CALCULUS OF CORPORATE LOCATIONAL DECISIONS |
32 Berkeley Journal of International Law 292 (2014) |
Introduction. 293 I. Tax Competition and the International Community. 296 A. The Nature of Tax Competition. 296 B. The Case for Tax Harmonization. 298 II. The Empirical Puzzle of Tax Competition. 300 III. Why a Race to the Bottom Has Not and Will Not Occur. 305 A. Tiebout Selection. 305 B. Risk-Shifting Features of the Income Tax. 308 C. Why the... |
2014 |
| Susannah Camic Tahk |
THE TAX WAR ON POVERTY |
56 Arizona Law Review 791 (Fall, 2014) |
In recent years, the war on poverty has moved in large part into the tax code. Scholarship has started to note that the tax laws, which once exacerbated the problem of poverty, have become increasingly powerful tools that the federal government uses to fight against it. Yet questions remain about how this new tax war on poverty works, how it is... |
2014 |
| Samuel D. Brunson |
THE U.S. AS TAX HAVEN? AIDING DEVELOPING COUNTRIES BY REVOKING THE REVENUE RULE |
5 Columbia Journal of Tax Law 170 (2014) |
Over the years, many OECD countries, including the United States, have identified tax havens as a significant problem, and have acted to limit the ability of their taxpayers to use tax havens to reduce their taxes. The United States has implemented tax regimes, including subpart F and the passive foreign investment company rules, and disclosure... |
2014 |
| David A. Skeel, Jr. |
WHEN SHOULD BANKRUPTCY BE AN OPTION (FOR PEOPLE, PLACES, OR THINGS)? |
55 William and Mary Law Review 2217 (June, 2014) |
When many people think about bankruptcy, they have a simple left-to-right spectrum of possibilities in mind. The spectrum starts with personal bankruptcy, moves next to corporations and other businesses, and then to municipalities, states, and finally countries. We assume that bankruptcy makes the most sense for individuals; that it makes a great... |
2014 |
| Lindsay N. Kreppel |
WILL THE CATHOLIC CHURCH'S TAX EXEMPT STATUS BE THREATENED UNDER THE PUBLIC POLICY LIMITATION OF § 501(C)(3) IF SAME-SEX MARRIAGE BECOMES PUBLIC POLICY? |
16 Duquesne Business Law Journal 241 (Summer, 2014) |
Defense of Marriage Act - 26 U.S.C.A. § 501(C)(3) - Exemption for Religious Organizations-As a result of the Supreme Court of the United States' decision to strike down the Defense of Marriage Act's definition of marriage as between a man and a woman, there now exists a divide between one of the Catholic Church's established beliefs and an... |
2014 |
| Haniya H. Mir |
WINDSOR AND ITS DISCONTENTS: STATE INCOME TAX IMPLICATIONS FOR SAME-SEX COUPLES |
64 Duke Law Journal 53 (October, 2014) |
In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of Marriage Act. Shortly thereafter, the Internal Revenue Service issued a ruling under which all married same-sex couples will be treated as married for federal tax purposes. The IRS Ruling raised a host of state taxation issues for lawfully married... |
2014 |
| Zachary L. Guyse |
ALABAMA'S ORIGINAL SIN: PROPERTY TAXES, RACISM, AND CONSTITUTIONAL REFORM IN ALABAMA |
65 Alabama Law Review 519 (2013) |
Introduction. 519 I. Playing Limbo: Alabama's Property Tax Structure. 521 II. The History of the 1901 Constitution & The Lid Bill. 524 A. The Alabama Constitutional Convention of 1901. 524 B. The Lid Bill. 527 III. The First Crusade: Knight v. Alabama. 529 A. Findings of Fact. 529 B. Conclusions of Law. 530 IV. The Second Crusade: Lynch v. Alabama.... |
2013 |
| Richard Lavoie |
AM I MY BROTHER'S KEEPER? A TAX LAW PERSPECTIVE ON THE CHALLENGE OF BALANCING GATEKEEPING OBLIGATIONS AND ZEALOUS ADVOCACY IN THE LEGAL PROFESSION |
44 Loyola University Chicago Law Journal 813 (Spring 2013) |
Recently the question of whether lawyers have a general ethical obligation to serve a gatekeeping function has been raised in a number of legal contexts. The reaction of the practicing bar has generally been unenthusiastic. While the assertion that a gatekeeping function should be applicable to all attorneys is a relatively modern stance, such an... |
2013 |
| Mark J. Roe , Frederick Tung |
BREAKING BANKRUPTCY PRIORITY: HOW RENT-SEEKING UPENDS THE CREDITORS' BARGAIN |
99 Virginia Law Review 1235 (October, 2013) |
Introduction. 1236 I. Basic Priority. 1243 A. The Bankruptcy Code's Basics. 1243 B. Some Code Refinements. 1245 II. Priority Jumping and Its Political Economy. 1246 A. An Integrated Process of Bankruptcy Rent-Seeking. 1246 B. Transactional Innovation and Litigation. 1250 1. The DIP Lender's Priority Jump. 1250 2. The Critical Vendor's Priority... |
2013 |
| Ruth Mason |
DELEGATING UP: STATE CONFORMITY WITH THE FEDERAL TAX BASE |
62 Duke Law Journal 1267 (April, 2013) |
Congress uses the income tax to achieve policy goals. States import federal tax policies into their own tax systems when they incorporate by reference the federal income tax base as the starting point for assessment of state income taxes. But federal tax policies reflect national, not state, political choices. This Article calls attention to the... |
2013 |
| Edward J. McCaffery |
DISTRACTED FROM DISTRACTION BY DISTRACTION: REIMAGINING ESTATE TAX REFORM |
40 Pepperdine Law Review 1235 (2013) |
I. Introduction II. Decades of Distraction III. Unintended Consequences: The Estate Tax and Dynastic Wealth IV. The Gorilla in the Room V. Conclusions, Advice, and the Curious Case for Hope |
2013 |
| Matthew A. Melone |
GIFT TAXES ON DONATIONS TO SOCIAL WELFARE ORGANIZATIONS: DE-POLITICIZING SOCIAL WELFARE ORGANIZATIONS OR POLITICIZING THE IRS? |
12 DePaul Business & Commercial Law Journal 51 (Fall 2013) |
I. Introduction. 51 II. Campaign Finance Reform Efforts. 54 A. Early Reform Efforts. 54 B. Modern Reform Efforts. 57 1. From Hard Money to Soft Money. 58 2. The Rise of Section 527 Groups and the Temporary Resurgence of Hard Money. 64 3. Citizens United, Super PACs, and Section 501(c)(4) Organizations. 70 III. Gift Tax. 83 A. In General. 84 B.... |
2013 |
| Nicholas A. Mirkay |
GLOBALISM, PUBLIC POLICY, AND TAX-EXEMPT STATUS: ARE U.S. CHARITIES ADRIFT AT SEA? |
91 North Carolina Law Review 851 (March, 2013) |
Here is my first principle of Foreign Policy--good government at home. --William E. Gladstone,U.K. Prime Minister This Article wrestles with whether charitable organizations' international activities can or should impact such organizations' domestic tax exemption. It addresses the issues raised by such international activities--if those... |
2013 |
| Sean Rosenthal |
III. THE OECD'S INTERNATIONAL TAX PROPOSAL: THE ACTION PLAN |
33 Review of Banking and Financial Law 20 (Fall, 2013) |
Multinational companies substantially reduce their corporate tax burdens by legally shifting assets to low tax jurisdictions and moving losses to places that receive high deductions. Responding to the unfairness and distortions caused by this tax avoidance and desiring to protect governmental revenue, the Organization for Economic Cooperation and... |
2013 |
| Margaret Ryznar |
INCENTIVIZING PARENTAL SUPPORT FOR COLLEGE TUITION THROUGH THE TAX CODE |
2013 Michigan State Law Review 827 (2013) |
Introduction. 827 I. Family Law Justifications. 833 A. Family As Economic Support. 833 B. Family Economic Support for Post-Secondary Education. 837 II. Current Tax Treatment. 841 A. The Current Tax Treatment of Parental Tuition Payments. 841 B. The Proposed Tax Treatment of Parental Tuition Payments. 846 Conclusion. 850 Many view a college... |
2013 |
| Bret Wells , Cym H. Lowell |
INCOME TAX TREATY POLICY IN THE 21ST CENTURY: RESIDENCE vs. SOURCE |
5 Columbia Journal of Tax Law 1 (2013) |
The United States has repeatedly attempted to stop tax base erosion for almost the entire post-World War I era, and yet the same problems exist today. The need for fundamental tax reform is front-page material in the major newspapers with the US transfer pricing rules and US multinationals portrayed as public enemy #1. The OECD this month issued a... |
2013 |
| Eric M. Zolt |
INEQUALITY IN AMERICA: CHALLENGES FOR TAX AND SPENDING POLICIES |
66 Tax Law Review 641 (Summer 2013) |
Democratic governments are all about collective action. Voters, through their representatives, decide the role government should play in providing not only basic goods and services (such as fire protection, police, and national defense) but also other types of government programs (such as schools, roads, and social insurance programs for the poor... |
2013 |
| Alan M. White |
MARKET PRICE, SOCIAL PRICE, AND THE RIGHT TO THE CITY: LAND TAXES AND RATES FOR CITY SERVICES IN BRAZIL AND THE UNITED STATES |
44 University of Miami Inter-American Law Review 313 (Spring, 2013) |
Brazil's 1988 Constitution and 2001 City Statute explicitly adopt the concept of a right to the city articulated by French philosopher Henri Lefebvre. As residents of Rio de Janeiro's informal self-constructed communities achieve success in their struggle for legalization and citizenship, they are confronted with the high market price of property... |
2013 |
| Samir D. Parikh |
MODERN FORUM SHOPPING IN BANKRUPTCY |
46 Connecticut Law Review 159 (November, 2013) |
In 1978, changes to the venue rules for bankruptcy cases created surprisingly permissive venue selection procedures. Since that time, corporate bankruptcy cases have been characterized by harmful forum shopping. Recently, some skeptics have argued that forum shopping in bankruptcy is vastly overstated-a phenomenon that peaked many years ago. An... |
2013 |
| Kathryn A. Mayer |
NEGOTIATING PAST THE ZERO-SUM OF INTRACTABLE SOVEREIGNTY POSITIONS BY EXPLORING THE POTENTIAL OF POSSIBLE PARTY INTERESTS: A PROPOSED DISPUTE RESOLUTION FRAMEWORK FOR THE TOBACCO TAX DEBACLE BETWEEN THE STATE OF NEW YORK & THE SENECA NATION OF INDIANS |
28 Ohio State Journal on Dispute Resolution 771 (2013) |
In 1994, the Supreme Court declared in Department of Taxation & Finance of New York v. Milhelm Attea & Bros., Inc. that legislation passed by the State of New York imposing state taxes on cigarette sales made on Indian reservations to non-Indians was facially permissible. However, by August 13, 2010-over a decade after the Supreme Court issued its... |
2013 |
| Kathleen P. Dapper |
NOTHING IS CERTAIN EXCEPT DEATH AND TAXES: BUT IN THE DISTRICT COURTS, NOT EVEN TAXES ARE CERTAIN FOR E-DISCOVERY COSTS |
80 Defense Counsel Journal 74 (January, 2013) |
UNDER the so-called American Rule, parties in litigation are responsible for their own costs, with limited statutory exceptions. Given this general rule, one losing party must have been stunned to recently receive a bill from the prevailing party for the exorbitant amount of $4.6 million for the cost of creating a litigation database. Despite the... |
2013 |
| Lily Kahng |
PATH DEPENDENCE IN TAX SUBSIDIES FOR HOME SALES |
65 Alabama Law Review 187 (2013) |
At a time of looming fiscal crisis and virtual unanimity that tax expenditures must be curtailed, tax subsidies for homeownership stand out as among the most costly and unfair of these expenditures. As a result of tax subsidies for homeownership, the government foregoes billions of dollars in revenue each year, most of which benefits wealthy... |
2013 |
| Katrina Miriam Wyman |
PROBLEMATIC PRIVATE PROPERTY: THE CASE OF NEW YORK TAXICAB MEDALLIONS |
30 Yale Journal on Regulation 125 (Winter 2013) |
Yellow taxicabs are an iconic symbol of New York City. Almost as well-known as the City's yellow taxis are the valuable licenses that vehicles must have in order to be used as taxis. Often called medallions, these licenses constitute a form of private property. They are routinely bought and sold, leased, used as collateral for loans, and count as... |
2013 |
| Martin J. McMahon, Jr. , Ira B. Shepard , Daniel L. Simmons |
RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2012 |
13 Florida Tax Review 503 (2013) |
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months - and sometimes a little farther back in time if we find the... |
2013 |
| Lawrence A. Jegen, III , James R. Smerbeck , Shea N. Thompson |
RECENT DEVELOPMENTS IN INDIANA TAXATION SURVEY 2012 |
46 Indiana Law Review 1235 (2013) |
This Article highlights the major tax developments that occurred during the calendar year of 2012. Whenever the term GA is used in this Article, the term refers only to the 117th Indiana General Assembly. Whenever the term Tax Court is referred to, such term refers only to the Indiana Tax Court. Whenever the term Court of Appeals is referred... |
2013 |
| Christopher Watts |
ROAD TO THE POLL: HOW THE WISCONSIN VOTER ID LAW OF 2011 IS DISENFRANCHISING ITS POOR, MINORITY, AND ELDERLY CITIZENS |
3 Columbia Journal of Race and Law 119 (2013) |
The right to vote has been irrefutably established as one of the most treasured and fundamental rights guaranteed to citizens by the United States Constitution, and Wisconsin's Act 23 (Act 23) violates this standard. In May 2011, the Wisconsin legislature passed this act, which mandated that any person attempting to vote in person or via absentee... |
2013 |
| Remy Farag |
SELLING AN APP INTO THE U.S.? THERE COULD BE A TAX FOR THAT: U.S. TAX CONSIDERATIONS FOR FOREIGN SOFTWARE COMPANIES ENGAGED IN CLOUD COMMERCE |
24 Journal of International Taxation 00 (August, 2013) |
Businesses are increasingly embracing the cloud as a medium to sell their software. Economically, there are many benefits associated with selling in the cloud, including shorter time to market, revenue streams with less fluctuation, and condensed sales cycles. Cloud computing refers to the ability for certain information technology (IT) functions... |
2013 |
| Chrystin Ondersma |
SHADOW BANKING AND FINANCIAL DISTRESS: THE TREATMENT OF "MONEY-CLAIMS" IN BANKRUPTCY |
2013 Columbia Business Law Review 79 (2013) |
Despite the panic in the money market in 2008 that required a $3 trillion Treasury guarantee to stave off a full-fledged run on money market funds, Dodd-Frank did not shut down shadow banking, nor did it make shadow banking safe. After Dodd-Frank, distressed financial institutions are subject to a number of conflicting legal regimes, one of which... |
2013 |
| Joseph M. Dodge |
SOME INCOME TAX SIMPLIFICATION PROPOSALS |
41 Florida State University Law Review 71 (Fall 2013) |
I. Introduction. 73 II. Simplification as an Agenda. 73 III. Simplification Without Reform. 76 A. Taxpayer Relief from Arithmetic. 76 B. Checklists for Tax-Benefits Eligibility Requirements. 77 C. Tax Credits to be Off Tax. 77 D. Rate Schedules. 77 E. Subsistence Income. 77 1. Eliminate the Standard Deduction. 78 2. The Personal Exemption Amount.... |
2013 |
| Douglass E. Barron |
STERN v. MARSHALL AND THE BANKRUPTCY CODE'S TRANSFER AVOIDANCE ACTIONS |
32 California Bankruptcy Journal 563 (2013) |
The Bankruptcy Code's avoidance actions against non-creditor transferees stand in the forefront of the controversy over bankruptcy court authority generated by the Supreme Court's Stern v. Marshall decision. This article considers the impact that Stern's restriction of Bankruptcy Court authority will place on the prosecution of avoidance actions.... |
2013 |
| John R. Dorocak |
TAX CONSTITUTIONAL QUESTIONS IN "OBAMACARE": NATIONAL FEDERATION OF INDEPENDENT BUSINESS v. SEBELIUS IN LIGHT OF CITIZENS UNITED v. FEDERAL ELECTION COMMISSION AND SPEISER v. RANDALL: CONDITIONING A TAX BENEFIT ON THE NONEXERCISE OF A CONSTITUTIONAL RIGHT |
11 University of New Hampshire Law Review 189 (July, 2013) |
C1-3Table of Contents I. Introduction. 189 II. Constitutional Power to Tax in National Federation of Independent Business. 191 III. Speiser v. Randall and Citizens United v. FEC: Conditioning a Benefit on the Nonexercise of a Constitutional Right. 195 IV. Do Speiser and Citizen United Aid in Understanding National Federation of Independent... |
2013 |
| Breena N. Meng |
TAXING COSTS OF ELECTRONIC DISCOVERY--A REVIEW |
90 Denver University Law Review Online 163 (June 17, 2013) |
Electronic discovery is rapidly expanding, exceeding its role as merely a routine part of litigation. It is included in the litigation process from the beginning at the parties' required meet-and-confer during the Fed. R. Civ. P. 26(f) conference and potentially through the end of the case during the taxation of costs in favor of the prevailing... |
2013 |
| Akari Atoyama-Little |
TAXING SINGLE MOTHERS: A CRITICAL LOOK AT THE TAX CODE |
88 New York University Law Review 2146 (December, 2013) |
Single mothers are responsible for raising one in five American children. They are disproportionately poor women of color. This Note explores the Internal Revenue Code's provisions that, though facially neutral, disadvantage single motherhood in effect. Although the tax code's progressivity does some work to alleviate poverty among single mothers,... |
2013 |
| Laura Crockett |
TAXING UNCERTAINTY: ELECTRONIC COMMERCE |
4 George Mason Journal of International Commercial Law 383 (Summer, 2013) |
In the expanding world of electronic commerce and Internet transactions, and with the advent of cloud computing and three-dimensional printers, the traditional tax rules that were designed for concrete transactions and not virtual ones yield results beyond their original intent. U.S. multinational corporations follow tax rules and gain results... |
2013 |
| Michael J. Graetz , Rachael Doud |
TECHNOLOGICAL INNOVATION, INTERNATIONAL COMPETITION, AND THE CHALLENGES OF INTERNATIONAL INCOME TAXATION |
113 Columbia Law Review 347 (March, 2013) |
Because of the importance of technological innovation to economic growth, nations strive to stimulate and attract the research and development (R&D) that leads to that innovation and to make themselves hospitable environments for the holding of intellectual property (IP). Tax policies have taken center stage in their efforts to accomplish these... |
2013 |
| Dorothy A. Brown |
THE 535 REPORT: A PATHWAY TO FUNDAMENTAL TAX REFORM |
40 Pepperdine Law Review 1155 (2013) |
I. Introduction II. Income Choices III. Rate Choices IV. Deduction Choices V. The Way Forward: The 535 Report VI. Conclusion |
2013 |
| Kayla Gates |
THE CERTAINTIES IN LIFE: DEATH, TAXES, AND GLOBAL WARMING?: AN ANALYSIS OF BORDER TAX ADJUSTMENTS AS INCENTIVES FOR PROMOTING WORLDWIDE ENERGY EFFICIENCY |
36 Suffolk Transnational Law Review 397 (Summer 2013) |
Benjamin Franklin once wrote: [I]n the world, nothing can be said to be certain except death and taxes. Over 200 years later, there may now be another certainty in life: global warming. Perhaps we can use one certainty to avert another. One way to help alleviate global warming is to encourage environmentally responsible conduct through taxes, as... |
2013 |
| Bryan Dearinger |
THE FUTURE OF TAXPAYER STANDING IN ESTABLISHMENT CLAUSE TAX CREDIT CASES |
92 Oregon Law Review 263 (2013) |
Introduction. 264 I. Background: Taxpayer Standing's Past. 272 A. The Rule Against Taxpayer Standing. 274 B. The Limited Exception to the Rule Against Taxpayer Standing. 276 1. The Flast Nexuses Test. 276 2. Justice Harlan's Dissent. 282 3. Flast's Normative Test. 284 II. Limiting the Exception to the Rule: Modern Taxpayer Standing. 287 III.... |
2013 |
| Linda Sugin |
THE GREAT AND MIGHTY TAX LAW: HOW THE ROBERTS COURT HAS REDUCED CONSTITUTIONAL SCRUTINY OF TAXES AND TAX EXPENDITURES |
78 Brooklyn Law Review 777 (Spring, 2013) |
The Roberts Court has written two important tax opinions. Both endow the tax law with legal superpowers, giving it the astonishing ability to elude constitutional limits. The justices have sent Congress and state legislatures a strong and clear message: they may use their tax laws as a means to aggressively enact public objectives unrelated to the... |
2013 |
| Arthur J. Cockfield |
THE LIMITS OF THE INTERNATIONAL TAX REGIME AS A COMMITMENT PROJECTOR |
33 Virginia Tax Review 59 (Summer, 2013) |
As explained by Ronald Coase, transaction costs are the costs associated with discerning a price on a given exchange. This article conceptualizes the international tax regime as a political and legal system striving to address transaction cost challenges, and claims it has an uneven record. On the one hand, the international tax regime lowers... |
2013 |
| Robert A. Rapoza and Sarah Mickelson |
THE LOW-INCOME HOUSING TAX CREDIT: OVERCOMING BARRIERS TO AFFORDABLE HOUSING IN RURAL AMERICA |
23-NOV Journal of Multistate Taxation and Incentives 26 (November/December, 2013) |
It is critically important that lawmakers and the public understand the role the LIHTC plays in financing affordable rental housing in rural communities. Although the low-income housing tax credit (LIHTC, codified in IRC Section 42) is widely considered one of the nation's most successful housing programs, many lawmakers and advocates are often... |
2013 |
| Anthony C. Infanti |
THE MOONSCAPE OF TAX EQUALITY: WINDSOR AND BEYOND |
108 Northwestern University Law Review Colloquy 110 (October 16, 2013) |
From a distance, the moon appears bright, shiny, and attractive. It is revered and romanticized. Lives (and deaths) are planned around its phases and cycles. But, upon closer inspection, this attractive object is actually scarred--pocked with craters left by past violent impacts. For same-sex couples, federal tax equality shares a strikingly... |
2013 |
| Lowell R. Mintz |
THE RULES OF THE FIGHT MUST BE FAIR: STATES SHOULD PASS A UNIFORM CODE FOR NONPROFIT HOSPITAL TAX EXEMPTION OF REAL PROPERTY |
26 Journal of Law and Health 415 (2013) |
I. Introduction. 416 II. Basis for Hospital Tax Exemption. 419 A. Real Property Tax Exemption is Derived from State Level Tax Exemption. 419 B. Hospitals Began as Charities. 420 C. Policy Underlying Tax Exemption for Charitable Institutions. 421 III. General Discussion of State Methods to Determine Tax Exemption. 422 A. What is Charity Care?. 422... |
2013 |
| Sarah Gruber |
TRUST, IDENTITY, AND DISCLOSURE: ARE BITCOIN EXCHANGES THE NEXT VIRTUAL HAVENS FOR MONEY LAUNDERING AND TAX EVASION? |
32 Quinnipiac Law Review 135 (2013) |
On September 2, 2012, less than ten weeks before the general election of the forty-fifth president of the United States, an anonymous person posted a message on Pastebin.com, claiming that Republican presidential candidate Mitt Romney's pre-2010 1040 tax returns had been taken from a Tennessee branch of accounting firm PricewaterhouseCoopers. A... |
2013 |
| Remy Farag |
U.S. TAX CONSIDERATIONS FOR FOREIGN SOFTWARE COMPANIES ENGAGED IN CLOUD COMMERCE |
24 Journal of International Taxation 33 (December, 2013) |
Selling an App Into the U.S.? There Could Be a Tax for That Businesses are increasingly embracing the cloud as a medium to sell their software. There are many economic benefits associated with selling in the cloud, including shorter time to market, revenue streams with less fluctuation, and condensed sales cycles. Cloud computing refers to the... |
2013 |
| Ronald H. Jensen |
WHEN ARE DAMAGES TAX FREE?: THE ELUSIVE MEANING OF "PHYSICAL INJURY" |
10 Pittsburgh Tax Review 87 (Spring, 2013) |
In 1996, Congress reversed nearly seventy-five years of settled law by amending § 104(a)(2) of the Code, making damages recovered for personal non-physical harms (e.g., emotional distress) taxable. Previously, such damages had been non-taxable, but after this change became effective on August 20, 1996, only damages for personal physical injuries... |
2013 |
| Leigh Osofsky |
WHO'S NAUGHTY AND WHO'S NICE? FRICTIONS, SCREENING, AND TAX LAW DESIGN |
61 Buffalo Law Review 1057 (December, 2013) |
Taxpayers who want to reduce their tax liability through tax planning face a dilemma. In order to do so, they often must bear costs that seem, at first glance, to have nothing to do with getting the desirable tax result. For example, imagine that an accounting firm approaches the tax director of a major corporation and explains that, by entering... |
2013 |
| Austin Caster |
"CHARITABLE" DISCRIMINATION: WHY TAXPAYERS SHOULD NOT HAVE TO FUND 501(C)(3) ORGANIZATIONS THAT DISCRIMINATE AGAINST LGBT EMPLOYEES |
24 Regent University Law Review 403 (2011-2012) |
Until now, First Amendment protection of religious liberty has allowed--and even indirectly publicly funded through tax exemption-- discrimination against lesbian, gay, bisexual, and transgender (LGBT) employees, but this Article argues that Christian Legal Society v. Martinez changes that analysis. According to Bob Jones University v. United... |
2012 |