Search for: "Darien Shanske" Results 41 - 60 of 202
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12 Oct 2020, 11:20 am by Paul Caron
Darien Shanske (UC-Davis) presents States Should Issue Debt in Emergencies virtually today at Loyola-L.A. as part of its Tax Policy Colloquium Series hosted by Katie Pratt and Ted Seto: We are in the midst of overlapping national crises, which call for a national response. [read post]
16 Nov 2016, 12:02 pm by Paul Caron
Darien Shanske (UC-Davis) presents What is Equitable Apportionment For in the Age of Single Sales Factor Apportionment? [read post]
7 Apr 2021, 12:05 am by Paul Caron
Darien Shanske (UC-Davis), Agglomeration and State Personal Income Taxes: Time to Apportion (With Critical Commentary on New Hampshire’s Complaint Against Massachusetts), 48 Fordham Urb. [read post]
13 Jul 2018, 3:00 am by Paul Caron
Darien Shanske (UC-Davis), States Should Conform to — and Improve — the New Federal Tax Provisions Meant to Counter Base Erosion: The United States used to tax multinational corporations (MNCs) on the basis of their worldwide income, except that most foreign source income would only be taxed when actually repatriated to the United States.... [read post]
30 Apr 2012, 11:07 am
Darien Shanske, University of California Hastings College of the Law, has published Thucydides and Lawfulness, in Thucydides--A Violent Teacher? [read post]
18 Nov 2022, 12:01 pm by Blaine Saito
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Erin Adele Scharff (Arizona State) & Darien Shanske (UC-Davis; Google Scholar), The Surprisingly Strong Case for Local Income Taxes in the Era of Increased Remote Work, 74 Hastings L.J. __ (2022). [read post]
4 Sep 2020, 11:30 am by Michelle Layser
This week, Michelle Layser (Illinois) reviews Darien Shanske (UC Davis), How the States Can Tax Shifted Corporate Profits: An Application of Strategic Conformity, 93 S. [read post]
5 Dec 2019, 12:05 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), States Should Conform to GILTI, Part 3: Elevator Pitch and Q&A, 94 State Tax Notes 121 (Oct. 14, 2019): This essay argues that the states should conform to the post-2017 federal tax law's provision for Global Intangible Low-Taxed Income (or “GILTI”). [read post]
16 Oct 2017, 10:00 am by Paul Caron
Thimmesch (Nebraska), David Gamage (Indiana) & Darien Shanske (UC-Davis), The Case for Consumer-Based Use Tax Enforcement, 85 State Tax Notes 1049 (Sept. 11, 2017): This essay argues that state governments’ current focus on getting vendors to collect their sales and use taxes is insufficient, especially in regard to... [read post]
30 Apr 2019, 3:00 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), Why States Can Tax the GILTI, 91 State Tax Notes 967 (Mar. 18, 2019): A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). [read post]
12 May 2020, 12:05 pm by Paul Caron
David Gamage (Indiana) & Darien Shanske (UC-Davis), Tax Cannibalization and Fiscal Federalism in the United States, 111 Nw. [read post]
17 Sep 2020, 12:05 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), How the Federal Reserve Should Help States and Localities Right Now, 96 Tax Notes State 765 (May 11, 2020): This essay explains how and why the Federal Reserve could support state and local governments during the COVID-19 emergency to prevent drastic spending cuts.... [read post]
23 Jun 2020, 12:05 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), The Ordinary Diet of the Law: How to Interpret Public Law 86-272, 96 Tax Notes State 161 (Apr. 13, 2020): This essay argues against expansive interpretations of Public Law 86-272 (the primary federal statute limiting state income taxation of out-of-state businesses). [read post]
25 Apr 2023, 2:00 am by Paul Caron
Darien Shanske (UC-Davis; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar), Why States Should Conform to the New Corporate AMT, 107 Tax Notes St. 601 (Feb. 13, 2023): This Essay argues that U.S. state governments should conform to the recently enacted federal corporate alternative minimum tax, so as to raise... [read post]
28 Sep 2018, 3:00 am by Paul Caron
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Substantial Nexus and Undue Burden, 89 State Tax Notes 447 (July 30, 2018): This is the first of a series of essays wherein we analyze the U.S. [read post]
25 Jun 2010, 1:00 am by Paul Caron
Tax Prof Darien Shanske (UC-Hastings) has published What Would the Delegates Talk About? [read post]
17 Nov 2022, 12:01 pm by Paul Caron
Darien Shanske (UC-Davis; Google Scholar) presents State Digital Services Taxes: A Good and Permissible Idea (Despite What You Might Have Heard) (with Young Ran (Christine) Kim (Cardozo; Google Scholar)) at San Diego today as part of its Tax Speaker Series hosted by Miranda Fleischer: Tax systems have been struggling to... [read post]
1 Dec 2018, 12:10 am by Paul Caron
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Sales Tax Formalism and Income Tax Nexus, 89 State Tax Notes 975 (Sept. 3, 2018): This is the second of a series of essays wherein we analyze the U.S. [read post]
15 May 2023, 8:00 am by Paul Caron
Young Ran (Christine) Kim (Cardozo; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar), State Digital Services Taxes: A Good and Permissible Idea (Despite What You Might Have Heard), 98 Notre Dame L. [read post]
4 Apr 2022, 12:01 pm by Paul Caron
Brian Galle (Georgetown; Google Scholar), David Gamage (Indiana-Maurer; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar), Solving the Valuation Challenge: A Feasible Method for Taxing Extreme Wealth, 72 Duke L.J. ___ (2022): Recent reporting based on leaked tax returns of the ultra-rich confirms what experts have long suspected: for the... [read post]