We propose a relief bill for Minnesota seniors. The state sales tax rate in Minnesota is 6.875 percent. As of the 2010 census, 12.9 percent of Minnesotans are over 65, for a target population of about 685,000. In 2017 sales tax revenue in Minnesota was about $5.7 billion. Assuming for the sake of argument that Minnesotans purchase taxable consumables at equal rates across age brackets, this would suggest sales tax revenue from residents over 65 to be somewhere in the vicinity of $730 million. The state has already invested $100 million for small business pandemic relief and another $840 million to support local governments. Providing for age-based exclusions could provide immediate access to some of that estimated $730 million in the form of tax savings and help prop up both small businesses and local governments.
Leahey, Andrew J., “Minnesota is Looking for COVID-19 Relief Ideas: How About Older Minnesotans Sales Tax Relief? (4 January 2021). Tax Notes State.
Wherein we raise policy concerns about the new special rules for use of individual retirement funds and proposes modifications and alternatives. Including more restrictive qualifications, an expanded repayment period, and expanded investment-borrowing options for individuals that do not have access to a 401(k) plan.
Leahey, Andrew J. with Ainsworth, Richard T., “Robbing from 2023 to Pay 2020: COVID-19 Distributions From an IRA” (27 April 2020). Tax Notes Federal and State Tax Notes.
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In the last decade a dominant storyline in the realm of technology and the law has been the rise of Big Data and the various state responses, or lack thereof, to concerns stemming from the same. At first, technology companies pursued methods of monetizing accumulated data almost by default — massive stores of data were a byproduct of other business ventures. Like early wildcat oil drillers that struck natural gas, the stores of data was seen more as a hindrance than anything else. Over time, oil companies found a use for natural gas and Silicon Valley found a use for our stores of data. The next trove of data is going to be found in our tax information. Let us insure that this time, from the outset, our privacy is kept front of mind.
Leahey, Andrew J., “Tax, Technology and Privacy: The Coming Collision” (July 2, 2019). Available at SSRN.
The Trump administration’s most permanent change to tax policy will not come in the form of executive action or signature legislation, but will stem from the way in which Trump himself has undermined tax compliance and lauded tax evasion – both in words and by example. These effects are not easily mitigated, as unlike tax rates there is no political or legislative mechanism through which social norms can be effectively changed.
Leahey, Andrew J., “Trump Tax Games: Lowered Tax Morale as Trump’s Lasting Tax Policy Legacy” (July 19, 2019). Available at SSRN.
Leahey, Andrew J., "Ninth Circuit Nine Plus — Settling the Law with Regards to Internet Keyword Advertising and Trademark Use" 22 May 2015. Available on SSRN.
This note examines the ambiguity of the current law in the area of trademarked keyword advertising and the circuit split that contributed therein. Further, it will argue that for all intents and purposes the purchase of a trademarked keyword for the purposes of advertising is no different than any other trademark use, and thus should be treated in the law uniformly. Currently, in the Second Circuit, the “use” of a keyword for the purposes of the Lanham Act is more stringently looked at than other trademark uses. The bar is thus set highest on just the area of law where the most growth and future potential for infringement lies.
Leahey, Andrew J., "Genetically Modified Organisms and Southern African Food Policy" 01 April 2013. CUREJ: College Undergraduate Research Electronic Journal, University of Pennsylvania.
This paper examines why it is that Zambia and Zimbabwe, two states with similar background conditions and initial positions, arrived at differing policy decisions with regards to genetically modified organisms (GMO). The two neighboring Southern African states are economically dependent on their agricultural sector, share a common colonial legacy, rely heavily on maize as a subsistence crop and have struggled with issues of food security. Their decisions were shaped by their post-colonial legacy and differing conceptions of modernity. In the years following independence, Zambia sought to subsidize their agricultural sector through inputs and credit. Zimbabwe instead focused on land reform and reapportionment, and in so doing hampered their agricultural sector enough to necessitate GMO acceptance. An understanding of the motivations for rejection of GMO in Southern Africa has implications for future food relief programs within Africa and elsewhere.