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Coronavirus, Telecommuting, And The ‘Employer Convenience’ Rule, Edward A. Zelinsky
Coronavirus, Telecommuting, And The ‘Employer Convenience’ Rule, Edward A. Zelinsky
Faculty Articles
In this article, Zelinsky criticizes New York’s income tax penalty for nonresident telecommuters, particularly in the context of the coronavirus emergency.
The Wealth Tax: Apportionment, Federalism, And Constitutionality, Alex Zhang
The Wealth Tax: Apportionment, Federalism, And Constitutionality, Alex Zhang
Faculty Articles
Proposals of wealth taxation as a mechanism to combat economic inequality and raise revenue for welfare programs have dominated recent political debate. Despite extensive academic commentary, questions surrounding the constitutionality of a wealth tax remain unresolved. Previous scholarly approaches have drawn a dichotomy between two key cases. Supporters of the wealth tax emphasize Hylton's functional rule for identifying direct taxes, which must be apportioned under the Constitution, and reject Pollock, which invalidated the federal income tax on the grounds that it was a direct tax. Opponents of the wealth tax, in contrast, argue that Pollock, rather than …