Sonja Pippin

Security and Privacy Trust in E-Government: Understanding System and Relationship Trust Antecedents

This research proposes an E-Government security trust model and develops a typology of antecedents in the context of citizen tax software use and e-filing. We propose that tax software use and electronic filing (e-filing) offer a novel and interesting research setting that is relevant to E-Government and security because of (1) the use of software to complete tax returns by a large portion of the citizenry, (2) the necessity of security for transmittal of information during e-filing, (3) the privacy of the subject matter, (4) the current promotion of e-filing by the American tax collection agency (IRS), and (5) individual taxpayer ambivalence or negative attitude toward taxes and the government in general. We suggest that when the information system serves as surrogate for a tax domain expert several antecedents to security and privacy trust are potential determinants of use.

Property tax and other wealth taxes internationally: Evidence from OECD countries

Despite its popularity as a research topic in the United States, property taxation in other countries has not received as much attention. International comparisons of property tax systems are particularly rare in the academic literature. The purpose of this study is twofold. First, the chapter summarizes the main differences and similarities of the property tax systems in 24 Organisation for Economic Co-operation and Development (OECD) countries between 1970 and 2005. We show that these countries’ property tax systems vary with regard to three different property tax characteristics: reliance, mix, and decentralization. Second, we show that a significant amount of the cross-country variations of property tax and real estate tax reliance can be explained by institutional culture, specifically the difference between Anglo and non-Anglo countries, as well as demographic and economic environmental factors such as the elderly population, income, and unemployment.

Marital Status After DOMA: Exploring the Practical Tax Implications

The Defense of Marriage Act (DOMA) defines marriage as a legal union between one man and one woman for federal issues. The tax implications of this law has been that same-sex couples who were legally married in their state are treated as single taxpayers for federal tax purposes. However, the Attorney General has announced that the Justice Department would no longer enforce Section 3 of DOMA because the President believes that this part of the act is unconstitutional. This implies that while DOMA is still law, the Justice Department will not take any measures to uphold it. We examine the tax implications for same-sex couples that apparently have the option to file as single individuals (according to DOMA) or married couples (since the law is not being enforced).

The Federal Tax Consequences of Surrogacy

ABSTRACT: Over the past 20 years, assisted reproductive technology (ATR) has developed at a rapid pace, forcing courts and legal scholars to tackle increasingly complex social issues, as well as ethical dilemmas. Legal aspects of surrogacy, such as parental rights and custody matters, have been addressed in some state statutes and have been extensively discussed by attorneys, judges, and judicial scholars. Yet, it appears that the tax treatement of payments to surrogates has not been part of this discussion. This exploratory paper discusses the following aspects related to federal taxes and surrogacy: (1) potential exclusion from gross income under Section 104, Section 71(c), or Section 102; (2) taxability of “extras,” like an allowance for clothing and food, reimbursements for pregnancy-related absence from work, and fees for certain procedures such as an amniocentesis or a cesarean section; (3) type of income and the surrogates employment status; (4) deductibility of surrogacy-related expenses for the ...