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On Tax Increase Limitations: Part Ii -- Evasion And Transcendence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part Ii -- Evasion And Transcendence, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.
On Tax Increase Limitations: Part I -- A Costly Incoherence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part I -- A Costly Incoherence, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this essay, the first of a series, we explore the theoretical implications of one particular type of fiscal limitation on state legislatures - namely, special rules limiting tax increases. In this first essay we will explore the analytic soundness of these tax increase limitations (TILs). In future essays in this series we will analyze some of the consequences of TILs and in particular how they can be 'evaded.' We will argue over the course of this series of essays that because there is no meaningful content to the term 'tax increase' as it is used in TILs, legislative majorities …
Lawyers, Guns & Public Monies: The U.S. Treasury, World War One, And The Administration Of The Modern Fiscal State, Ajay K. Mehrotra
Lawyers, Guns & Public Monies: The U.S. Treasury, World War One, And The Administration Of The Modern Fiscal State, Ajay K. Mehrotra
Articles by Maurer Faculty
The First World War was a pivotal event for American political and economic development, particularly in the realm of public finance. For it was during the war years that the federal government ended its traditional reliance on regressive import duties and excise taxes as principal sources of revenue and began a modern era of fiscal governance, one based primarily on the direct and progressive taxation of personal and corporate income. Like other aspects of war mobilization, this fiscal revolution required an enormous infusion of national administrative resources. Nowhere was this more evident than within the corridors of the U.S. Treasury …
Anger, Irony, And The Formal Rationality Of Professionalism, Ajay K. Mehrotra
Anger, Irony, And The Formal Rationality Of Professionalism, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.
Sales Law And Inflations, Alan Schwartz
Sales Law And Inflations, Alan Schwartz
Articles by Maurer Faculty
No abstract provided.