113 research outputs found
The least of these: fair taxes and the moral duty of Christians
No full textIncludes Susan Hamill\u27s thesis and related writings about a grassroots tax revolution. Includes an unabridged version of An Argument for Tax Reform Based on Judeo-Christian Ethics.https://scholarship.law.ua.edu/fac_books/1032/thumbnail.jp
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The least of these: fair taxes and the moral duty of Christians
No full textIncludes Susan Hamill\u27s thesis and related writings about a grassroots tax revolution. Includes an unabridged version of An Argument for Tax Reform Based on Judeo-Christian Ethics.https://scholarship.law.ua.edu/fac_books/1032/thumbnail.jp
The Elusiveness of Tax and Constitutional Reform
No full textIn this chapter, Professor Hamill illustrates that Alabama’s regressive tax policy oppresses poor Alabamians and denies their children a chance for a better future and explains why the 1901 Constitution makes meaningful tax reform impossible. She then shows that Governor Bob Riley’s 2003 failed reform efforts and ten years of unsuccessful civil rights litigation which followed, means reformers must convince Alabama’s citizens at the ballot box. Professor Hamill’s story of her personal experiences as an outspoken reformer, especially the anecdotes of her speaking to thousands of voters at their doors when she was a candidate for the legislature, illuminate why meaningful reform has remained elusive and reveals the distasteful strategy reformers must adopt to have any chance of success
As certain as death: a fifty state survey of state and local tax laws: K-12 funding, poverty trends, and other characteristics
No full textAs Certain as Death surveys the most important details of income, property, general and selective sales, corporate income, and other tax laws for each of the fifty states. The book also discusses how the tax burden is allocated among the poor, middle classes, and wealthy. It provides a picture of each state’s tax and revenue sources, public school funding, and other characteristics, including population, race, religious affiliation, family income and poverty statistics, and major industries. In addition to providing a reasonable level of detail that reveals the state\u27s strengths and weaknesses, the five categories presenting these details foster meaningful comparisons between the states. This book is an important tool for evaluating state policies from a fairness perspective; it will also be helpful to educators and others in both private and government sectors who are interested in business, investment, multi-jurisdictional, and education issues, as well as geographical trends addressing population, race, religion, and poverty. “A valuable and unique resource… The picture of each state\u27s revenue and tax sources, public education statistics, and tax burden analysis provides a useful compilation of readily comparable information that many government officials, educators, policy wonks, students, and industrial recruiters may find particularly useful in their areas of interest.” — State Tax Notes, January 2008 “Hamill has written a great book. No matter what your religious beliefs, you should read her work if you\u27re the least bit interested in tax justice.” — State Tax Notes, February 2008https://scholarship.law.ua.edu/fac_books/1031/thumbnail.jp
Recommended from our members
As certain as death: a fifty state survey of state and local tax laws: K-12 funding, poverty trends, and other characteristics
No full textAs Certain as Death surveys the most important details of income, property, general and selective sales, corporate income, and other tax laws for each of the fifty states. The book also discusses how the tax burden is allocated among the poor, middle classes, and wealthy. It provides a picture of each state’s tax and revenue sources, public school funding, and other characteristics, including population, race, religious affiliation, family income and poverty statistics, and major industries. In addition to providing a reasonable level of detail that reveals the state\u27s strengths and weaknesses, the five categories presenting these details foster meaningful comparisons between the states. This book is an important tool for evaluating state policies from a fairness perspective; it will also be helpful to educators and others in both private and government sectors who are interested in business, investment, multi-jurisdictional, and education issues, as well as geographical trends addressing population, race, religion, and poverty. “A valuable and unique resource… The picture of each state\u27s revenue and tax sources, public education statistics, and tax burden analysis provides a useful compilation of readily comparable information that many government officials, educators, policy wonks, students, and industrial recruiters may find particularly useful in their areas of interest.” — State Tax Notes, January 2008 “Hamill has written a great book. No matter what your religious beliefs, you should read her work if you\u27re the least bit interested in tax justice.” — State Tax Notes, February 2008https://scholarship.law.ua.edu/fac_books/1031/thumbnail.jp
The Origins Behind the Limited Liability Company
No full textThis Article documents the story behind the complex origins of the Limited Liability Company (LLC). Using unpublished letters, memoranda, and other documents, this Article shows the inside story of the interest group activity responsible for inventing the first LLC statute in 1977, the initial battle fought by the early LLC proponents to secure partnership classification from the Internal Revenue Service, and the organized efforts of LLC proponents in the 1990s lobbying the IRS for more favorable partnership classification rules, while encouraging the states to enact statutes. Professor Hamill offers a unique perspective on the story of the LLC through her experience as an attorney with the Chief Counsel\u27s Office of the Internal Revenue Service (from 1990-1994) during many of the events described in the Article.
This Article also offers insights into the origins of the LLC by analyzing how certain business and tax dynamics came together, resulting in the LLC entering into the American landscape. Focusing on the historical evolution of corporations, this Article traces the LLC\u27s earliest origins to the first few decades of the nineteenth century when state law power over the incorporation process cemented. Focusing on the twentieth century, this Article identifies first the modern income tax of 1913 as the LLC\u27s modern origin, and then explores how the effective income tax burden of doing business in the corporate versus partnership forms and how the development of the markets for investments in independent oil and gas drilling ventures greatly affected the timing of the LLC\u27s invention in the 1970s. An explanation of the LLC\u27s rise to prominence in the 1990s concludes this Article
From Special Privilege to General Utility: A Continuation of Willard Hurst\u27s Study of Corporations
No full textAn Evaluation of Federal Tax Policy Based on Judeo-Christian Ethics
No full textThis article severely criticizes the Bush Administrations tax policies under the moral principles of JudeoChristian ethics I first document that JudeoChristian ethics is the most relevant moral analysis for tax policy because almost eighty percent of Americans and well over ninety percent of the Congress including President Bush claim to adhere to the Christian or Jewish faiths I also show that evaluating federal tax policy under JudeoChristian principles not only passes constitutional muster but is also appropriate under the norms of a democracy I then provide a complete theological framework that can be applied to any tax policy structure Using sources that include leading Evangelical and other Protestant scholars Papal Encyclicals and Jewish scholars I prove that tax policy structures meeting the moral principles of JudeoChristian ethics must raise adequate revenues that not only cover the needs of the minimum state but also ensure that all citizens have a reasonable opportunity to reach their potential Among other things reasonable opportunity requires adequate education healthcare job training and housing Using these theological sources I also establish that flat and consumption tax regimes which shift a large part of the burden to the middle classes are immoral Consequently JudeoChristian based tax policy requires the tax burden to be allocated under a moderately progressive regime I discuss the difficulties of defining that precisely and also conclude that confiscatory tax policy approaching a socialistic framework is also immoral I then apply this JudeoChristian ethical analysis to the first term Bush Administrations tax cuts and find those policies to be morally problematic Using a wealth of sources I then establish that the moral values driving the Bush Administrations tax policy decisions reflect objectivist ethics a form of atheism that exalts individual property rights over all other moral considerations Given the overwhelming adherence to Christianity and Judaism I conclude that President Bush many members of Congress and many Americans are not meeting the moral obligations of their faiths and I argue that tax policy must start reflecting genuine JudeoChristian values if the country is to survive in the long ru
Moral Reflections on Twenty-First Century Tax Policy Trends
No full textFocusing on individual taxpayers, this article offers moral reflections on state and local, and federal tax policy trends during the first two decades of the twenty-first century. Although tax policy decisions are made by politicians (who often rely on economists), determining the best tax policy is ultimately an ethical issue and serves as a barometer revealing the true moral compass of any community. I started thinking about ethical tax policy while studying theology at the Beeson Divinity School, a conservative evangelical seminary that is part of Samford University. At Beeson, I noticed for the first time the gap between walk and talk in my home state. Of Alabama-although more than 90% of Alabamians claimed to be Christians, its regressive state and local taxes and paltry K-12 funding harshly impacted the most vulnerable and powerless Alabamians. In 2002, I published my thesis that condemned this as biblically immoral and urged all Christians in Alabama, especially political and religious leaders, to support reforms.
My article condemning Alabama\u27s tax policy under the moral principles of Judeo-Christian ethics generated nationwide press coverage. Internationally, the London Times also weighed in. This press coverage and numerous questions posed at hundreds of speaking engagements all over Alabama and in twenty-eight states inspired me to embark on a body of scholarship spanning a decade that morally evaluated federal tax policy and the state and local tax policy of all fifty states.
All tax policy issues ultimately boil down to answering two questions. The first defines the amount of revenues to be raised and for what purpose such revenues are to be spent. The second determines how the burden of paying the taxes needed to raise these revenues will be allocated among taxpayers enjoying different levels of income and wealth. Part I of this article briefly identifies fundamental concepts surrounding the discussion of these two questions and explains why economic theories cannot provide definitive answers.
Part II illustrates that the moral principles of Judeo-Christian ethics require tax policy that raises an adequate level of revenues so that all persons have a reasonable opportunity to reach their potential with the tax burden allocated under a moderately progressive model. Part II then explains why several community-oriented secular theories come to similar tax policy conclusions as the Judeo-Christian approach, albeit for different reasons.8 Finally, this part contrasts these moral frameworks to objectivist ethics, a form of atheism that values individual self-interest over all else, which only condones tax policy that raises as little revenue as possible under a burden allocation model void of any progressive elements.
After summarizing my 2002 article condemning Alabama\u27s state and local tax policy as biblically immoral, Part III overviews empirical research conducted a few years later that provided a helicopter view of the state and local tax policy in all fifty states. This part then illustrates that most of the states had tax policies that were just as immoral, only slightly better, or even more immoral than Alabama\u27s tax policy, while the others still failed to raise adequate revenues supporting reasonable opportunity under a moderately progressive model.\u27 Finally, Part III explores the most recent evidence that indicates some states have slightly improved their tax policies while others are even more unfair. Because our nation\u27s state and local policy essentially has not changed, it is still as immoral as it was earlier in the twenty-first century.
Part IV overviews and morally evaluates federal tax policy trends during the first two decades of the twenty-first century. President George W. Bush\u27s first term tax cuts eroded progressivity while benefiting the wealthiest Americans, created substantial federal deficits jeopardizing programs uplifting the most vulnerable Americans, and moved towards eliminating the estate tax. The justifications behind the Bush tax cuts were not only void of Judeo-Christian or community-oriented secular principles but also reflected objectivist ethics values. Despite severe economic challenges and partisan gridlock, President Barack Obama reversed some of these income tax trends, and although his moral conversation more closely reflected Judeo-Christian and community-oriented secular values, his compromises further eroded the estate tax. This part then illustrates that the Tax Cuts and Jobs Act of 2017, which in addition to favoring the wealthiest Americans while threatening the nation\u27s fiscal stability, is also driven by objec- tivist ethics. This article concludes that, overall, twenty-first century tax policy trends are headed in the wrong direction that are contrary to the values most Americans claim to adhere to. Although President Joseph R. Biden\u27s ideas could start steering federal tax policy in the right direction, objectivist ethics influence poisoning tax policy, which remains a powerful force that, if allowed to continue, will eventually ruin the nation
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