EJournal of Tax Research最新文献

Democracy Avoidance in Tax Lawmaking 税收立法中的民主规避

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EJournal of Tax Research Pub Date : 2021-09-10 DOI: 10.2139/ssrn.3920749

Clint Wallace

{"title":"Democracy Avoidance in Tax Lawmaking","authors":"Clint Wallace","doi":"10.2139/ssrn.3920749","DOIUrl":"https://doi.org/10.2139/ssrn.3920749","url":null,"abstract":"The Tax Cuts and Jobs Act was the most significant tax law in more than three decades, but the strategy for getting it enacted included a variety of maneuvers to avoid public scrutiny. As a result, many taxpayers did not know how they would be affected until they filed their own tax returns more than a year later. This Article identifies this lack of transparency as part of a persistent pathology of avoiding and constraining democratic inputs and responsiveness in U.S. federal tax lawmaking. Indeed, some scholars and policymakers have sought to channel tax lawmaking away from democratically grounded decisions and towards prescribed outcomes, justifying these moves with strands of public choice theory that are expressly critical of democratic decision making. I critique this democracy avoidance approach to tax lawmaking, and make the case that tax law should be a product of mechanisms that provide greater transparency, accountability and responsiveness to advance democratic legitimacy. \u0000I propose four reforms to tax lawmaking in the U.S. Congress to make resulting tax laws more democratically legitimate. One proposal is to require Congress to consider (and publicize) precisely how a proposed change in tax law is expected to affect different typical taxpayers, including taxpayers from each congressional district. This would allow actual taxpayers observing the lawmaking process to anticipate their treatment under a proposed law and in turn demand greater responsiveness to their real interests from their representatives. Other proposals build on this approach, calling for transparency as to the reasons why legislators support particular provisions and a radical—but, I argue, entirely achievable—reworking of the types of analysis produced in the federal tax legislative process for consumption by non-experts.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80255264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Recent Administrative and Judicial Developments in IRS Appeals 最近美国国税局上诉的行政和司法发展

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EJournal of Tax Research Pub Date : 2021-09-01 DOI: 10.2139/ssrn.3915461

Frank G. Colella

引用次数: 0

Policy Forum: Promoting Tax Compliance by Regulating the Digital Economy - Quebec's Uber Initiative 政策论坛:通过规范数字经济促进税收合规-魁北克的优步倡议

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EJournal of Tax Research Pub Date : 2021-08-03 DOI: 10.32721/ctj.2021.69.2.pf.robert-angers.e

Michael Robert-Angers, L. Godbout

引用次数: 0

Supporting Small Businesses in Place 支持小企业

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EJournal of Tax Research Pub Date : 2021-07-18 DOI: 10.2139/ssrn.3888845

Edward W. De Barbieri

{"title":"Supporting Small Businesses in Place","authors":"Edward W. De Barbieri","doi":"10.2139/ssrn.3888845","DOIUrl":"https://doi.org/10.2139/ssrn.3888845","url":null,"abstract":"How do lawmakers support small businesses most deserving of assistance in places most in need of governmental support? As a means for approaching this question, this Essay examines two recent laws — the Paycheck Protection Program and the Opportunity Zone tax incentive. The Paycheck Protection Program was the cornerstone of the CARES Act, designed to keep employees on payroll during the worst parts of the COVID-19 pandemic. The Opportunity Zone incentive was implemented to provide economic development stimulus to neighborhoods identified as needing capital investment following the Great Recession.Both laws purported to support small businesses. However, in practice, both failed to deliver promised capital to the most marginalized business owners in places most in need. In the case of the Paycheck Protection Program, larger businesses, including those with access to capital from other non-governmental sources, were able to access initial rounds of federal funds because of their close relationship with Small Business Administration-certified lenders. In the case of the Opportunity Zone incentive, although there is no official reporting, voluntary data collection indicates that most investments are flowing into large commercial real estate developments instead of small businesses.There are a number of implications and research questions arising from analysis of these laws. This Essay seeks to draw out additional similarities and differences between these two laws. It seeks to both offer a critique of the Biden Administration’s proposals with respect to economic development interventions supporting small businesses in places in need and suggest improvements to these laws, as well as future ones.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75231087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Thinking Like a Source State in a Digital Economy 在数字经济中像源头国家一样思考

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EJournal of Tax Research Pub Date : 2021-06-16 DOI: 10.5195/taxreview.2021.131

Y. Brauner

引用次数: 0

Trumped: Constitutional Issues in the Trump Tax Return Cases 特朗普:特朗普纳税申报案中的宪法问题

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EJournal of Tax Research Pub Date : 2021-06-07 DOI: 10.2139/ssrn.3862065

Beckett G. Cantley

{"title":"Trumped: Constitutional Issues in the Trump Tax Return Cases","authors":"Beckett G. Cantley","doi":"10.2139/ssrn.3862065","DOIUrl":"https://doi.org/10.2139/ssrn.3862065","url":null,"abstract":"Since the beginning of his candidacy, there have been demands for President Donald J. Trump’s tax returns. Since his election, there have been non-stop court battles over his refusal to release personal financial information. Several House Committees have sought President Trump’s personal information on multiple different grounds, each claiming a valid legislative purpose for needing the information. President Trump argues the subpoenas do not serve a valid legislative purpose and that the House Committees are seeking this information to release to the public. The various sides have been locked in legal battles for years, with no end in sight.<br><br>While the House Committees seek President Trump’s personal financial information, the District Attorney’s Office of New York also seeks to subpoena the same information for a grand jury investigation into possible wrongdoing by President Trump in his business matters. Recently, the Supreme Court addressed each case in turn. The Court heard concerns ranging from the Supremacy Clause and separation of powers to whether a state may investigate a sitting President, and, if so, must the seeking party show a heightened showing of need. However, despite the recent Supreme Court decisions, further disputes involving President Trump’s release of personal financial information to both the House Committees and the District Attorney’s Office of New York are anticipated.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87070757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

What Corporate Tax Policy Has to Do with Sustainability (And How Companies Should Deal with It) 企业税收政策与可持续发展有何关系(以及企业应如何应对)

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EJournal of Tax Research Pub Date : 2021-05-27 DOI: 10.2139/ssrn.3854974

Alfio Valsecchi

引用次数: 0

Can Blockchain Revolutionize Tax Administration? 区块链能彻底改变税务管理吗?

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EJournal of Tax Research Pub Date : 2021-05-07 DOI: 10.2139/ssrn.3841785

Orly Mazur

{"title":"Can Blockchain Revolutionize Tax Administration?","authors":"Orly Mazur","doi":"10.2139/ssrn.3841785","DOIUrl":"https://doi.org/10.2139/ssrn.3841785","url":null,"abstract":"Experts predict that the use of smart contracts and other applications of blockchain technology can potentially revolutionize the manner in which we do business. Blockchain promises trust, transparency, improved access to shared information and records, as well as operational efficiency and cost savings. Thus, it is no surprise that companies and entrepreneurs are now developing blockchain solutions for an array of markets, ranging from real estate to health care. But, can this new technology revolutionize tax administration? Our current tax administration system suffers from a large tax gap, high compliance and administrative costs, and many inefficiencies. Blockchain’s core attributes may present a solution to these shortcomings. <br><br>This Article considers the underexplored role of blockchain in the tax space and concludes that blockchain has tremendous potential to revolutionize tax administration. In particular, implementing a blockchain-based platform for tax administration would present significant opportunities to digitalize and automate certain tax processes, minimize government information constraints, increase the transparency and trustworthiness of tax-related data, and reduce costs, data redundancies, and other inefficiencies involved in the tax administration process. However, many challenges and limitations must first be overcome to achieve these revolutionary goals. Thus, this Article also sets forth several normative steps for policymakers to undertake in supporting the development of blockchain and helping it to realize its full potential in the tax space. Taking an active role in exploring and understanding blockchain’s benefits, limitations and implications will place the government in the best position to harness the advantages of blockchain and modernize our system of tax administration.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83962135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Enjoined and Incarcerated: Complications with Incarcerated People Seeking Economic Relief under the CARES Act 禁止和监禁:根据《关怀法案》寻求经济救济的被监禁者的并发症

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EJournal of Tax Research Pub Date : 2021-05-01 DOI: 10.2139/ssrn.3839780

Mitchell Caminer

{"title":"Enjoined and Incarcerated: Complications with Incarcerated People Seeking Economic Relief under the CARES Act","authors":"Mitchell Caminer","doi":"10.2139/ssrn.3839780","DOIUrl":"https://doi.org/10.2139/ssrn.3839780","url":null,"abstract":"Congress passed the first round of checks as part of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) in late March 2020 to infuse more than $2 trillion into the national economy and address the overlapping medical and economic emergencies stemming from the COVID-19 pandemic. But incarcerated individuals were initially excluded from receiving stimulus checks, despite being eligible to receive them. This delay in delivering immediate cash assistance through the CARES Act to incarcerated individuals exposes the inadequacy of the tax administrative doctrine in resolving emergency relief disputes and how exclusionary measures embedded in the tax system and other economic policies inhibit the rehabilitation prospects of incarcerated people. Millions of Americans made personal and financial sacrifices in 2020 to aid the public health efforts, including incarcerated individuals. In return, those who were denied economic relief on an arbitrary basis by the government should not have to wait until the following tax year to seek a legal remedy. In other words, the legal framework for challenging tax decisions is too unsympathetic toward many taxpayers that rely on policies embedded in the tax code for immediate economic relief. Further, by providing nearly universal economic stimulus, Congress recognized the plight of incarcerated individuals during a pandemic and moved away from the exclusionary stimulus measures enacted in prior economic crises. Providing economic stimulus to those in incarceration is sound economic stimulus policy so long as punitive measures for individuals in and exiting incarceration are embedded in tax and economic policy.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77282695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Who Says Life Is Fair? Itemizing the IRS Budget for Accountability 谁说生活是公平的?列举国税局的预算问责制

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EJournal of Tax Research Pub Date : 2021-04-30 DOI: 10.2139/ssrn.3901474

Luke Zahari

引用次数: 0