Kathryn Kisska-Schulze

Clemson University College of Business

Assistant Professor

Clemson, SC 29631

United States

SCHOLARLY PAPERS

17

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Scholarly Papers (17)

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 750 (31,882)

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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 260 (115,173)

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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 178 (165,722)

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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.

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 163 (178,961)

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

5.

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 129 (216,717)

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

6.

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 114 (237,710)

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

7.

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 112 (240,657)

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

8.

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 109 (245,396)

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aircraft, emissions, environment, airline

9.

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 96 (269,290)

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

10.

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 94 (271,087)

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

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 67 (331,059)

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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 58 (356,057)

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

13.

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
Number of pages: 51 Posted: 18 Apr 2019
Kathryn Kisska-Schulze and Karie Davis-Nozemack
Clemson University College of Business and Georgia Institute of Technology - Scheller College of Business
Downloads 55 (365,220)

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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

14.

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 43 (405,416)

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

15.

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 43 (405,416)

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

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 (468,228)

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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 22 (500,450)

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