EJournal of Tax Research最新文献_第4页

Pandemics, Paid Sick Leaves, and Tax Institutions 流行病、带薪病假和税收制度

IF 0.3

EJournal of Tax Research Pub Date : 2020-07-20 DOI: 10.2139/ssrn.3729500

Alex M. R. Zhang

{"title":"Pandemics, Paid Sick Leaves, and Tax Institutions","authors":"Alex M. R. Zhang","doi":"10.2139/ssrn.3729500","DOIUrl":"https://doi.org/10.2139/ssrn.3729500","url":null,"abstract":"The COVID-19 pandemic is currently ravaging the world, and the United States has been largely unsuccessful at containing the coronavirus. One long-standing policy failure stands out as having exacerbated the pandemic in our country: the lack of a national mandate of paid sick leaves, without which workers face financial and workplace-cultural pressures to attend work while sick, thus spreading the virus to their fellow employees and the public at large. \u0000 \u0000This Article provides the blueprint for a national, subsidized mandate of paid sick leaves and two additional insights about our tax institutions as mechanisms of effectuating broader societal goals. It first justifies a paid-sick-leave mandate on the grounds of market failures (both cognitive biases and externalities) and workplace equality. It also argues for the need of subsidies in order to protect lower-income workers from unemployment risks imposed by a national mandate. Second, the Article critically assesses the current federal legislative approach utilized in the Families First Coronavirus Response Act (FFCRA). The Article then proposes designing a national employer mandate of paid sick leaves funded by general-revenue business tax credits and providing partial wage replacement. \u0000 \u0000This Article’s discussion of paid sick leaves yields two insights about our tax institutions. First, it questions the role of payroll taxes, which are highly regressive, impose burdens almost exclusively on labor, and are normatively unjustified when the spending funded by payroll taxes benefits the broader non-wage-earning public. Second, the Article reveals the malleability of tax institutions with respect to funding, administrability, and costs. These comparative advantages of tax institutions make them perennially popular in times of crisis.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83151084","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

Lovhjemmel, Hjemmel, Lighed OG Samvirke Mellem Retsgrundlag Inden for Dansk Skatte-, Moms- OG Afgiftsret (Statutory Authority, Legal Authority, Equality and Coherence Between Different Set of Rules or Legal Basis’ Within Danish Tax and Excise Law)

IF 0.3

EJournal of Tax Research Pub Date : 2020-07-15 DOI: 10.2139/ssrn.3652207

Rasmus Smith Nielsen

引用次数: 0

The Death of the Tariff: A Review of the Tax Court's Discretionary Approach to Costs Awards 关税之死:对税务法院酌情处理讼费裁决的回顾

IF 0.3

EJournal of Tax Research Pub Date : 2020-07-01 DOI: 10.32721/ctj.2020.68.2.hosanna

Derrick Hosanna, E. Hennessey

{"title":"The Death of the Tariff: A Review of the Tax Court's Discretionary Approach to Costs Awards","authors":"Derrick Hosanna, E. Hennessey","doi":"10.32721/ctj.2020.68.2.hosanna","DOIUrl":"https://doi.org/10.32721/ctj.2020.68.2.hosanna","url":null,"abstract":"The traditional objective of a costs award in general civil litigation was to indemnify the successful party for the legal and other costs incurred to defend an unproven claim or pursue a valid legal right. However, Canadian courts have recognized that the traditional view of costs is outdated and that an additional and more important use of costs awards is promotion of the efficient and orderly administration of justice. Costs awards at the Tax Court of Canada have generally followed a similar path of development, but at a slower pace. Historically, costs were awarded only in accordance with the tariff annexed to the Tax Court of Canada Rules (General Procedure) unless \"reprehensible, scandalous, or outrageous conduct\" was present. More recently, however, Tax Court judges have expressed concerns about the inadequacy of the tariff. These concerns have led the court to adopt a \"principled\" approach to costs, similar to that used in modern general civil litigation, by applying specific factors set out in rule 147(3) (\"the 147(3) factors\") rather than relying solely on the tariff. This article reviews the recent jurisprudence relating to costs awards at the Tax Court, with a particular focus on the manner in which the 147(3) factors have been interpreted and how the application of those factors could evolve to further promote the new objectives of costs awards recognized in general civil litigation. The authors argue that costs awards by the Tax Court could be used more effectively to promote the efficient and orderly administration of justice by: (1) taking into consideration the unique features of a tax dispute, and (2) placing additional emphasis on the purposes of costs awards adopted in general civil litigation.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73564813","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

Bridging the Map and the Territory: International Taxation Issues in Relation to Cryptocurrencies 连接地图和领土:与加密货币相关的国际税收问题

IF 0.3

EJournal of Tax Research Pub Date : 2020-06-15 DOI: 10.2139/ssrn.3627503

D. Boada

{"title":"Bridging the Map and the Territory: International Taxation Issues in Relation to Cryptocurrencies","authors":"D. Boada","doi":"10.2139/ssrn.3627503","DOIUrl":"https://doi.org/10.2139/ssrn.3627503","url":null,"abstract":"The main motivation behind the creation of cryptocurrencies was to devise a way to take money out of the hands of the government. It only started to do so after 2009, with the creation of Bitcoin, which purported to be an alternative to money. Cryptocurrencies today are getting closer to fulfilling the economic functions of money, but have not yet reached that point. Nonetheless, international courts have started to recognise them as, at the very least, functional equivalents to money, especially when applying anti money laundering rules to frauds committed using cryptocurrencies. On the other hand, policy-makers refuse to recognise cryptocurrencies as money, as it the case of the taxation rules of the UK which recognise them as property, subject to cumbersome Capital Gains Tax calculations and reporting obligations upon disposal. This is not the only possible approach, with other jurisdictions taking more lenient approaches. The fact that the taxation of cryptocurrencies is not a coherent issue from an international standpoint can have negative consequences, such as jurisdiction arbitrage by users, and even some cryptoassets becoming the object of hybrid mismatches agreements such as those that are part of the BEPS project of the OECD. A solution to this issue would include taking care to properly characterise all cryptoassets so that their regulation is homogeneous at an international level, and making sure the actual tax regulation they are subject to respects, or at least considers, the objectives behind their creation. The use of deeming provisions is proposed to achieve the latter end.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91139557","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

Defense of Primary Taxing Rights 主要征税权的辩护

IF 0.3

EJournal of Tax Research Pub Date : 2020-06-01 DOI: 10.2139/ssrn.3646646

Noam Noked

{"title":"Defense of Primary Taxing Rights","authors":"Noam Noked","doi":"10.2139/ssrn.3646646","DOIUrl":"https://doi.org/10.2139/ssrn.3646646","url":null,"abstract":"The OECD’s Global Anti-Tax Erosion (GloBE) proposal develops rules providing that countries can tax income where other countries do not exercise their primary taxing rights over that income. What can affected countries with primary taxing rights do in response? One option is to let other countries receive the taxes they choose not to collect. This means that they will suffer the economic harms of taxation without receiving the tax revenues. Another option is to increase their taxes so the primary taxing rights will be ‘fully’ exercised. However, this option might not be desirable or feasible for various reasons, including the broader implications for domestic taxpayers. \u0000 \u0000This Article proposes a third option: introducing a new defensive tax which would apply where income subject to the relevant country’s primary taxing rights would be taxed in another country in the absence of this defensive tax. The result would be that the country with the primary taxing rights would collect the tax revenues. This tax would not materially affect the multinational enterprise’s overall tax liability and incentives or create much additional complexity. This tax is fair at the international level as it allocates the tax revenues to the country with the primary taxing rights. Countries that may be adversely affected by the recent international tax developments should consider adopting this tax to defend their primary taxing rights.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79721471","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

Corporate Tax Integration and TCJA: How Near the Mark? 企业税整合与TCJA:离目标有多近?

IF 0.3

EJournal of Tax Research Pub Date : 2020-05-27 DOI: 10.2139/ssrn.3612351

Anthony P. Polito

引用次数: 0

Carbon Tax Shifts and the Revenue-Neutrality Dilemma 碳税转移与收入中立困境

IF 0.3

EJournal of Tax Research Pub Date : 2020-04-20 DOI: 10.5744/ftr.2020.1005

R. Gillis

{"title":"Carbon Tax Shifts and the Revenue-Neutrality Dilemma","authors":"R. Gillis","doi":"10.5744/ftr.2020.1005","DOIUrl":"https://doi.org/10.5744/ftr.2020.1005","url":null,"abstract":"Over the past two decades, numerous experts and politicians have proposed “revenue-neutral carbon tax shifts,” under which a government implements a carbon tax and uses the resulting revenue to cut other taxes by an equal dollar amount. These proposals commonly include legal or political mechanisms to bind governments to revenue neutrality over time. This Article’s central claim is that revenue neutrality suffers from conceptual and epistemic confusion that should lead to reconsideration of the policy merits of carbon tax shifts. To illustrate the argument, the Article provides the first retrospective review in the legal literature of carbon tax shifts from four jurisdictions, two of which were implemented and then repealed, and two of which were rejected by voters at the ballot box. In each jurisdiction, the carbon tax shift was afflicted by confusion between two substantially different conceptions of revenue neutrality, which can be termed “backward-looking” and “sideways-looking” revenue neutrality. This confusion is difficult to resolve because the choice between the two conceptions presents governments with a dilemma: backward-looking revenue neutrality is normatively undesirable, while sideways-looking revenue neutrality is difficult to enforce through legal and political mechanisms. This Article argues that the dilemma should be taken into account when choosing between carbon tax shifts and alternative uses of carbon pricing revenues. The dilemma also has implications for revenue-neutral tax reform in other contexts: it is far harder to separate the question of “how to tax” from the question of “how much to tax” than is commonly understood.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79764384","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: 2

Real Effects of Tax Audits: Evidence from Firms Randomly Selected for IRS Examination 税务审计的真实影响:来自随机选择的公司的证据

IF 0.3

EJournal of Tax Research Pub Date : 2020-03-11 DOI: 10.2139/ssrn.3437137

Andrew Belnap, Jeffrey L. Hoopes, Edward L. Maydew, Alex Turk

引用次数: 9

A Gain Must Lie Where It Falls: Matching Tax with Economics in Subchapter K 收益必须在它下落的地方:税收与经济学的匹配(K分章)

IF 0.3

EJournal of Tax Research Pub Date : 2020-03-09 DOI: 10.2139/ssrn.3469932

Zhiyuan Zuo

{"title":"A Gain Must Lie Where It Falls: Matching Tax with Economics in Subchapter K","authors":"Zhiyuan Zuo","doi":"10.2139/ssrn.3469932","DOIUrl":"https://doi.org/10.2139/ssrn.3469932","url":null,"abstract":"Society suffers efficiency costs when tax and economics are mismatched. This principle is illustrated by the tax neutrality doctrines that are the cornerstone of the U.S. international tax system and by the BEPS’s efforts to combat arbitrary income shifting. While society has an interest in maximizing pre-tax income from all economic activities, self-interested taxpayers seek only to maximize their after-tax income. A sound, non-arbitrary tax policy must thus incentivize taxpayers to maximize both their pre-tax and after-tax income. This Note provides a novel efficiency analysis of the rules under Subchapter K and reveals the efficiency costs that arise when arbitrary tax liabilities sever the positive connection between pre-tax and after-tax income. It applies the insight gained from the efficiency analysis to the Treasury’s various flawed efforts under Subchapter K to match tax with economics, including the Substantial Economic Effect (SEE) safe harbor and doctrines under section 704(c). The Article then explores alternatives to the Treasury’s “one-size-fits-all” solution, focusing on a detailed analysis of the economic effect equivalence (EEE) test and so-called target allocations. After revealing the tension between target allocations and some of the fundamental principles of section 704 regulations, the Article presents a solution to the long-debated capital shift problem inherent in target allocations.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80919618","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

The Impact of IP Box Regimes on the M&A Market IP Box制度对并购市场的影响

IF 0.3

EJournal of Tax Research Pub Date : 2020-03-01 DOI: 10.2139/ssrn.3304559

Sebastien Bradley, Leslie A. Robinson, M. Ruf

引用次数: 13