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Produktbild: Taxing the Church

Taxing the Church Religion, Exemptions, Entanglement, and the Constitution

Fr. 129.00

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Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

25.10.2017

Verlag

Oxford University Press

Seitenzahl

278

Maße (L/B/H)

24/16.1/2 cm

Gewicht

522 g

Sprache

Englisch

ISBN

978-0-19-085395-2

Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

25.10.2017

Verlag

Oxford University Press

Seitenzahl

278

Maße (L/B/H)

24/16.1/2 cm

Gewicht

522 g

Sprache

Englisch

ISBN

978-0-19-085395-2

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  • Produktbild: Taxing the Church

    • Acknowledgments

    • Introduction

    • Chapter One: The Federal Constitutional Law on Taxation and Religion

    • A) Murdock and Follett

    • B) Walz

    • C) Texas Monthly

    • D) Jimmy Swaggart Ministries

    • E) Nyquist and Mueller

    • F) Lee

    • G) Conclusion

    • Chapter Two: State Constitutions on Religion and

    • Taxation

    • A) State constitutional exemptions from

    • property taxation

    • B) Interpreting "church" for property tax

    • exemption purposes

    • C) The property tax status of parsonages

    • D) Other state constitutional provisions

    • E) Conclusion

    • Chapter Three: The Internal Revenue Code and Religious Institutions

    • A) The Federal Income Tax

    • B) The Federal Estate and Gift Taxes

    • C) The FICA and Self-employment Taxes

    • D) The Federal Unemployment Tax

    • E) The Federal Health Mandates for

    • Individuals and Employers

    • F) The Code's procedural provisions

    • relative to churches

    • G) Church retirement plans

    • H) Conclusion

    • Chapter Four: State Tax Statutes and Religious

    • Exemptions

    • A) Property Tax Exemption Statutes

    • B) Sales Taxes: Overview

    • C) States subjecting churches to sales taxes

    • as both buyers and sellers

    • D) States exempting churches on sales taxes

    • as both buyers and sellers

    • E) States exempting churches as buyers but

    • not as sellers

    • F) States exempting churches as sellers but

    • not as buyers

    • G) Church sales tax exemption tied to IRS

    • confirmation of income tax exemption

    • H) Sales tax: Summary

    • I) State Income Taxes

    • J) Real Estate Transfer Taxes

    • K) State Unemployment Taxes

    • L) Conclusion

    • Chapter Five: Untangling Entanglement

    • A) The Inevitability of Tax-Related

    • Entanglement: Borderline Entanglement and

    • Enforcement Entanglement in The Courts

    • B) Reducing Borderline Entanglement Through

    • Broader Exemptions or No Exemptions

    • C) Enforcement Entanglement, Property Taxes

    • and General Income Taxes

    • D) Sales, Payroll and Real Estate Conveyance

    • Taxes: Less Prone to Enforcement

    • Entanglement

    • E) The Entangling Taxation of Unrelated

    • Business Incomes

    • F) The Entangling Trade-offs of Unemployment

    • Compensation

    • G) Entanglement, Subsidization, Tax Policy

    • Criteria and the Normative Tax Base

    • H) Why Entanglement Matters

    • I) Conclusion

    • Chapter Six: Parsonages, Parsonage Allowances and

    • the Religious Exemptions From Social

    • Security Taxes and the Health Care

    • Mandate

    • A) The Property Tax Status of Parsonages

    • B) The Income Tax Treatment of Parsonages

    • and Parsonage Allowances: Code Sections

    • 107 and 119

    • C) Repealing Section 107: Swapping

    • Borderline Entanglement for Enforcement

    • Entanglement

    • D) Swapping One Borderline Entanglement

    • for Another: Section 107 v. Section 119

    • E) A Broader Possibility: Neither Section

    • 107 nor Section 119 Applies to Religious Employers

    • F) Section 107(2) as a Matter of Tax Policy

    • G) The Constitutionality of the Religious

    • Exemptions From The Social Security Taxes

    • and the Individual Health Care Mandate

    • H) A Final Word on Lemon

    • I) Conclusion

    • Chapter Seven: Other Issues For the Future: Churches'

    • Lobbying, Campaigning, and Sales

    • Taxation

    • A) Section 501(c)(3)'s Bans on Substantial

    • Lobbying and Political Campaigning

    • B) The Controversy

    • C) A Proposal to Protect Internal Church

    • Communications

    • D) Expanding the Sales Tax Obligations of

    • Churches

    • E) Conclusion

    • Chapter Eight: Constitutional and Tax Policy Issues

    • A) The Original Understanding of the Religion

    • Clauses of the First Amendment:

    • Prohibiting a National Church v. Nonpreferentialism v. Separationism

    • B) Exempting Churches From Laws of General Applicability: The Relative Merits of

    • Judicial and Legislative Decisionmaking

    • C) The Criteria Governing Legislative

    • Exemptions from Laws of General

    • Applicability

    • D) The Rhetoric of Separationism

    • E) To Tax or Exempt the Profits of

    • Nonprofits

    • F) Revisiting the Unrelated Business

    • Income Tax (UBIT)

    • G) Conclusion

    • Conclusion

    • Index