Topic
Taxation
Posts
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ArticleVol. 93 · Iss. 5
Pay It Forward? Law and the Problem of Restricted-Spending Philanthropy
American foundations and other philanthropic giving entities hold about $1 trillion in investment assets, and that figure continues to grow every year. Even as…
Brian Galle -
ArticleVol. 93 · Iss. 4
Can Sharing Be Taxed?
In the past few years, we have seen the rise of a new model of production and consumption of goods and services, often referred…
Shu-Yi Oei & Diane M. Ring -
NoteVol. 93 · Iss. 3
The Declining Allure of Being “American” and the Proliferation of Corporate Tax Inversions: A Critical Analysis of Regulatory Efforts to Curtail the Inversion Trend
In the realm of tax policy, within which there is rarely broad-based consensus, there are few topics as polarizing as corporate tax inversions. An…
John C. Hamlett -
NoteVol. 92 · Iss. 4
Knowing an “Educational Institution” When You See One: Applying the Commerciality Approach to Tax Exemptions for Universities Under § 501(C)(3)
Throughout American history, colleges and universities have had a constant presence in the nation. Education has consequently played a paramount role in the growth…
Eric Rubin -
NoteVol. 92 · Iss. 1
A Path to “Inure” Peace: Consolidating the Perplexities of the Private Inurement and Private Benefit Doctrines
The preferential tax treatment of charities is an ancient tradition. This treatment was originally grounded in divine, but also procedural, principles. During antiquity, revenue…
Mark C. Westenberger -
NoteVol. 91 · Iss. 1
FICA Taxation of Post-Employment Benefits: A Statutory Puzzle and Sociopolitical Conundrum
In the wake of a brief but contentious span that has included a presidential election, fiscal cliff and government shutdown, the probability of a…
Amanda Stein -
ArticleVol. 91 · Iss. 1
Taxing Polygamy
The tax law treats married and unmarried taxpayers differently in several respects. Married persons, for example, can file and pay their taxes as a…
Samuel D. Brunson -
NoteVol. 89 · Iss. 2
Effective Taxation of Carried Interest: A Comprehensive Pass-Through Approach
Taxation of “carried interest” has been the subject of much recent scholarship. Articles have discussed the unfairness of taxing carried interest differently than other…
Jason A. Sacks