All Articles tagged taxes

• General
  October 15, 2024 EDT
  MAKING WAYFAIR WAY-FAIRER
  Noah Chase

  This Student Note examines the Wayfair decision within SCOTUS sales tax jurisprudence, recent state tax laws, and a framework for sales taxes complying with the Commerce Clause and Due Process.

• General
  February 28, 2019 EDT
  SEVEN STEPS TO TRULY REFORM THE TAX CODE AND ENGENDER SOCIO-ECONOMIC MOBILITY
  Mohamed Akram Faizer

  Recognizing the tax cuts have not addressed the issue of economic stagnation, President Trump should use his political capital to implement a true tax reform that addresses socio-economic immobility.

• New York Appeals
  October 12, 2018 EDT
  DON’T TRANSFER THAT INTEREST! HOW THE “MERE CHANGE EXEMPTION” PROVIDES LITTLE RELIEF TO TAXPAYERS
  Eric J. Greenberg

  This article explores the current standing of the real estate transfer tax in New York and its potential negative effects on unsuspecting taxpayers.

• General
  March 12, 2017 EDT
  REHABILITATING FRANKENSTEIN’S MONSTER: REPAIRING THE PUBLIC POLICY OF THE ROTH IRA
  Ausher M.B. Kofsky

  This article concludes that the government should not abandon the Roth IRA, but instead, Congress should enact sensible restrictions to minimize the harmful effects.

• General
  January 01, 2006 EDT
  STEALING FROM THE POOR TO GIVE TO THE RICH: WHY NEW YORK SHOULD ABANDON ATTEMPTS TO COLLECT FUEL TAXES ON RESERVATIONS
  Jonathon B. Tingley

  This article examines whether New York should impose and collect sales and excise taxes on fuel sold by reservation businesses to non-members.

• General
  January 01, 2005 EDT
  ROBERT H. JACKSON AND THE ENFORCEMENT OF THE FEDERAL TAX LAWS
  Eileen J. OConnor

  Tribute to Justice Robert Jackson