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- Comptroller of the Treasury v. Wynne (1)
- Constitutional law (1)
- Discriminatory taxation (1)
- Dormant commerce clause (1)
- Double taxation (1)
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- Internal consistency test (1)
- Law and economics (1)
- Marginal tax rates (1)
- New deduction for unincorporated business income (1)
- Preference for married taxpayers (1)
- Public benefits (1)
- Qualified business income deduction (1)
- Rate increases (1)
- Real & personal property taxes (1)
- Removal of the marriage penalty (1)
- Residence rules (1)
- SALT deduction (1)
- Stacking of capital gains on top of ordinary income (1)
- State income taxation (1)
- Subsidies (1)
- TCJA (1)
- Tax Cuts and Jobs Act (1)
- Tax law and policy (1)
- Wage and general income taxes (1)
Articles 1 - 3 of 3
Full-Text Articles in Taxation
Marginal Rates Under The Tcja, Reed Shuldiner
Marginal Rates Under The Tcja, Reed Shuldiner
All Faculty Scholarship
In this report, Shuldiner argues that although the Tax Cuts and Jobs Act appears to offer an across-the board reduction in individual marginal tax rates augmented by an additional 20 percent reduction in rates on unincorporated business income, the situation is significantly more complex.
Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason
Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason
All Faculty Scholarship
In this article, we respond to Professor Zelinsky’s criticism of our arguments regarding the constitutionality of New York’s tax residence rule. We argue that the Supreme Court’s decision in Wynne requires reconsideration of the New York Court of Appeal’s decision in Tamagni.
On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll
On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll
All Faculty Scholarship
The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness state and local taxes while maintaining the deduction for business state and local taxes. That disparate treatment has generated a storm of negative commentary. In this short essay, I consider whether the federal tax law should allow a deduction for business state and local taxes assuming that there is no deduction for nonbusiness state and local taxes. I argue that investors and businesses, including pass-through businesses, should be allowed to deduct state and local property and sales taxes, but not general income taxes.