Kathryn Kisska-Schulze

Clemson University College of Business

Assistant Professor

Clemson, SC 29631

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 20,502

SSRN RANKINGS

Top 20,502

in Total Papers Downloads

2,577

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (19)

1.

'Show Me the Money!' – Analyzing the Potential State Tax Implications of Paying Student-Athletes

Virginia Sports and Entertainment Law Journal, Vol. 14, pp. 13-49, 2014
Number of pages: 37 Posted: 23 Aug 2014 Last Revised: 02 Mar 2015
Kathryn Kisska-Schulze and Adam Epstein
Clemson University College of Business and Central Michigan University - Department of Finance and Law
Downloads 805 (32,675)

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NCAA, pay-for-play, tax, NLRB, misappropriation, antitrust, student-athlete, state tax, jock tax, nexus.

2.

Taxing Missy: Operation Gold and the 2012 Proposed Olympic Tax Elimination Act

Texas Review of Entertainment and Sports Law, Vol. 14, pp. 95-118.
Number of pages: 24 Posted: 10 Mar 2013 Last Revised: 18 Sep 2013
Kathryn Kisska-Schulze and Adam Epstein
Clemson University College of Business and Central Michigan University - Department of Finance and Law
Downloads 262 (127,638)

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Operation Gold, Missy Franklin, United States Olympic Committee, USOC, NCAA, Olympics, Sports Law, Income Tax, Gold medals, Sen. Marco Rubio, IRC

3.

This Is Our House! - The Tax Man Comes to College Sports

29 Marquette Sports Law Review 2 (2019)
Number of pages: 34 Posted: 20 Sep 2018 Last Revised: 19 May 2019
Kathryn Kisska-Schulze
Clemson University College of Business
Downloads 230 (145,351)

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college, sports, NCAA, tax, Tax Cuts and Jobs Act, TCJA, athletic departments, tax-exempt, IRS. excise tax, college coaches, priority seating, college athletic events

4.

Analyzing the Applicability of IRC § 162 on the Pay-for-Play Model

16 VA. SPORTS & ENT. L. J. 2 (2017)).
Number of pages: 26 Posted: 28 Feb 2017 Last Revised: 15 May 2018
Kathryn Kisska-Schulze
Clemson University College of Business
Downloads 176 (186,063)

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Pay-for-play, paid student-athletes, tax, federal tax home, IRC § 162, professional athletes, business expense deduction

5.

Taxation of Internet Sales - Where in the Cyberspace is Nexus?

Rocky Mountain Law Journal, Vol. 1, 8 (2012)
Number of pages: 21 Posted: 10 Feb 2012 Last Revised: 05 Apr 2015
Kathryn Kisska-Schulze
Clemson University College of Business
Downloads 168 (193,718)
Citation 1

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tax, taxation, e-commerce, Internet, sales tax, use tax, cyberspace, nexus

6.

A Historical Examination of the Constitutionality of the Federal Estate Tax

William & Mary Bill of Rights Journal, Vol. 27, No. 1, 2018
Number of pages: 30 Posted: 12 Apr 2019
Henry Lowenstein, Ph.d. and Kathryn Kisska-Schulze
Coastal Carolina University and Clemson University College of Business
Downloads 147 (216,665)

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Federal estate tax, U.S. Supreme Court, 5th Amendment, U.S. Constitution

7.

The Future of E-mail Taxation in the Wake of the Expiration of the Internet Tax Freedom Act

American Business Law Journal, Volume 51, Issue 2, 315 - 363 (Summer 2014)
Number of pages: 49 Posted: 13 Nov 2013 Last Revised: 01 Jun 2014
Kathryn Kisska-Schulze
Clemson University College of Business
Downloads 132 (236,165)

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tax, email, Internet Tax Freedom Act, nexus, ITFA, telecommunications, Google, Gmail, sourcing

8.

Northwestern, O'Bannon and the Future: Cultivating a New Era for Taxing Qualified Scholarships

Akron Law Review, Vol. 49, No. 4, pp. 771-812, 2016
Number of pages: 42 Posted: 08 Apr 2015 Last Revised: 27 Feb 2017
Kathryn Kisska-Schulze and Adam Epstein
Clemson University College of Business and Central Michigan University - Department of Finance and Law
Downloads 116 (260,169)

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tax, qualified scholarships, student-athletes, NCAA, Northwestern University, NLRB, amateurs, employees, Internal Revenue Service, IRS

9.

Northwestern University, the University of Missouri and the 'Student-Athlete': Mobilization Efforts and the Future

Journal of Legal Aspects of Sport, Vol. 26, No. 2, pp. 71-105, 2016
Number of pages: 35 Posted: 28 Sep 2016
Adam Epstein and Kathryn Kisska-Schulze
Central Michigan University - Department of Finance and Law and Clemson University College of Business
Downloads 113 (265,057)

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Northwestern University, University of Missouri, Student-athlete, NCAA, workers’ compensation, mobilization, activism, unions, social media

10.

Projections For Reducing Aircraft Emissions

J. Air L. & Com. (Fall, 2012)
Number of pages: 39 Posted: 10 Feb 2012 Last Revised: 14 Feb 2013
Kathryn Kisska-Schulze and Gregory P. Tapis
Clemson University College of Business and Mississippi State University - Department of Management and Information Systems
Downloads 112 (266,715)

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aircraft, emissions, environment, airline

11.

The Claim Game: Analyzing the Tax Implications of Student-Athlete Insurance Policy Payouts

Moorad Sports Law Journal, Vol. 25, No. 2, 2018
Number of pages: 44 Posted: 31 Mar 2018 Last Revised: 05 May 2018
Kathryn Kisska-Schulze and Adam Epstein
Clemson University College of Business and Central Michigan University - Department of Finance and Law
Downloads 74 (346,891)

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Student-Athlete, Tax, IRS, Internal Revenue Code, NCAA, LOV, ESDI, Loss-of-Value, Exceptional Student-Athlete Disability Insurance, Injury

12.

The Environmentally Conscious Skies: Did the European Union’s Game of Brinksmanship Lead to a Viable Global Plan for Emissions Trading in Aviation?

Washington University Global Studies Law Review, Vol. 14, No. 1 2015
Number of pages: 47 Posted: 17 Jan 2014 Last Revised: 15 Aug 2015
Darren A. Prum and Kathryn Kisska-Schulze
Florida State University and Clemson University College of Business
Downloads 60 (387,330)

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aviation, European Union, Internation Civil Aviation Organization, emissions trading scheme, greenhouse gas, market base measures

13.

The NBA's 2011 Collectively Bargained Amnesty Clause-Exploring the Fundamentals

Atlantic Law Journal, Vol. 16, pp. 1-17, 2014
Number of pages: 18 Posted: 29 Mar 2014 Last Revised: 23 Aug 2014
Adam Epstein and Kathryn Kisska-Schulze
Central Michigan University - Department of Finance and Law and Clemson University College of Business
Downloads 44 (444,111)

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NBA, Amnesty, Amnesty Clause, Amnesty Provision, CBA, Collective Bargaining Agreement, Labor, Employment, Tax, Luxury Tax, Waiver, Free Agent

14.

Balancing Customer Service, Safety Issues, and Legal Requirements: It's All About Safety

Atlantic Law Journal, Vo. 13 (2011)
Number of pages: 14 Posted: 10 May 2013
Gregory P. Tapis, Jeanne Haser, Kathryn Kisska-Schulze and Kanu Priya
Mississippi State University - Department of Management and Information Systems, Rhode Island College - Department of Accounting and Computer Information Systems, Clemson University College of Business and Western Illinois University
Downloads 44 (444,111)

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aviation, airline, safety, constitution, Federal Aviation Regulations, right to privacy, TSA

15.

Betting on Education

81 Ohio State Law Journal 465 (2020)
Number of pages: 58 Posted: 11 Sep 2019 Last Revised: 07 Jul 2020
Kathryn Kisska-Schulze and John T. Holden
Clemson University College of Business and Oklahoma State University
Downloads 40 (460,724)

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TCJA, Murphy v. NCAA, tax, education, sports gambling, college sports, higher education, PASPA

16.

Non-Commercial Aircraft Sales - Planning Strategies to Ensure FAA Compliance and Minimize Taxes

Wyoming Law Review, Vol. 10, No. 1, 2010
Number of pages: 368 Posted: 10 May 2013
Kathryn Kisska-Schulze and Christopher Reimer
Clemson University College of Business and Long Reimer Winegar Beppler LLP
Downloads 28 (517,885)

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Wyoming, aircraft, tax, sales tax, state and local tax, FAA, Federal Excise Tax, Montana

17.

States Taxing Carbon - Proposing Flexibility and Harmonization in the Movement Toward Environmental Reform in the U.S.

Environs Environmental Law and Policy Journal, 2017
Number of pages: 45 Posted: 01 Oct 2016 Last Revised: 26 May 2019
Kathryn Kisska-Schulze and Darren A. Prum
Clemson University College of Business and Florida State University
Downloads 25 (535,195)
Citation 1

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Tax, state, carbon, GHG, global, international, AB 32, federal, climate change, Vermont, emissions

18.

Case Baiting

57 American Business Law Journal 321 (2020)
Number of pages: 61
Kathryn Kisska-Schulze, Corey Ciocchetti and Ralph Flick
Clemson University College of Business, University of Denver - Daniels College of Business - Department of Business Ethics & Legal Studies and Pacific Lutheran University
Downloads 1

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Case baiting, case-baiting, Sports Wagering Act, PASPA, e-commerce, South Dakota v. Wayfair, Murphy v. NCAA, abortion, immigration, law and strategy

19.

Humans vs. Robots: Rethinking Policy For A More Sustainable Future

Maryland Law Review, Vol. 79, No. 4, 2020, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 19-07
Posted: 18 Apr 2019 Last Revised: 04 Sep 2019
Kathryn Kisska-Schulze and Karie Davis-Nozemack
Clemson University College of Business and Georgia Institute of Technology - Scheller College of Business

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robots, tax, artificial intelligence, AI, sustainability, sustainable taxation, industrialization, innovation, first industrial revolution, second industrial revolution, third industrial revolution, fourth industrial revolution, FICA, FUTA, innovation tax policy, employment tax policy