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Articles 1 - 11 of 11
Full-Text Articles in Law
Weathering State And Local Budget Storms: Fiscal Federalism With An Uncooperative Congress, David Gamage, Darien Shanske, Gladriel Shobe, Adam Thimmesch
Weathering State And Local Budget Storms: Fiscal Federalism With An Uncooperative Congress, David Gamage, Darien Shanske, Gladriel Shobe, Adam Thimmesch
Articles by Maurer Faculty
Throughout most of 2020, state and local governments faced severe budget crises as a result of the COVID-19 pandemic. Increased demand for state welfare services and rising state expenses related to controlling the spread of COVID-19 stretched state and local budgets to their breaking points. At the same time, layoffs, business closures, and social distancing measures reduced states’ primary sources of tax revenues. The traditional practice of American fiscal federalism is for the federal government to step in to provide aid during a national emergency of this magnitude, because state and local governments lack the federal government’s monetary and fiscal …
Federal Tax Update: The Current Situation And The Prospects For Reform (Slides), Harry L. Gutman
Federal Tax Update: The Current Situation And The Prospects For Reform (Slides), Harry L. Gutman
William & Mary Annual Tax Conference
No abstract provided.
Compromising The Safety Net: How Limiting Tax Deductions For High-Income Donors Could Undermine Charitable Organizations, Patrick Tolan
Compromising The Safety Net: How Limiting Tax Deductions For High-Income Donors Could Undermine Charitable Organizations, Patrick Tolan
Patrick E. Tolan Jr.
President Obama’s recent budget proposals have contemplated reducing the top rate for charitable deductions (and all itemized deductions) to twenty-eight percent. Because America’s largest donors are those in the highest marginal tax brackets, efforts to limit deductibility of charitable donations could have a chilling effect on charitable giving.
In this article the author looks at motivations for charitable donations and specifically at the impact of tax deductibility as a motivating factor. It takes a historical look at the philanthropic surveys and econometric models and examines empirical data concerning impacts of significant changes to the tax code in the 1980s that …
Congress's Transformative Republican Revolution In 2001-2006 And The Future Of One-Party Rule, Charles Tiefer
Congress's Transformative Republican Revolution In 2001-2006 And The Future Of One-Party Rule, Charles Tiefer
All Faculty Scholarship
In 2001 - 2006, Republican leadership in the legislature circumvented procedural norms to implement an ideological agenda that precluded the minority party from making alternative proposals and voicing criticisms. With the Republican majority in the Senate falling to 50-50 in 2000, President Bush's assumption of office, despite having lost the popular vote, set the tone for what would become an era of illegitimate procedural reform cloaked in secrecy and deniability. Through closed-door conferences and closed-rules, Republican leadership in the House and Senate turned the clock back on civil liberties, passed unfavorable and convoluted tax cuts, and used transformed health care …
Critique Of Current Congressional Capital Gains Contentions, John W. Lee
Critique Of Current Congressional Capital Gains Contentions, John W. Lee
Faculty Publications
No abstract provided.
Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory
Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory
William & Mary Annual Tax Conference
No abstract provided.
Tax Issues Affecting Individuals, Arnold H. Koonin
Tax Issues Affecting Individuals, Arnold H. Koonin
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments - Taxation Of Individuals, Partnerships, Estates And Trusts And Exempt Organizations, Meade Emory
Recent Developments - Taxation Of Individuals, Partnerships, Estates And Trusts And Exempt Organizations, Meade Emory
William & Mary Annual Tax Conference
No abstract provided.
The Alternative Minimum Tax For Individuals: Outline, Richard E. Fogg
The Alternative Minimum Tax For Individuals: Outline, Richard E. Fogg
William & Mary Annual Tax Conference
No abstract provided.
A Case Study In Tax Reform: The Principal Residence, Edwin C. Harris
A Case Study In Tax Reform: The Principal Residence, Edwin C. Harris
Dalhousie Law Journal
For most Canadians, "tax reform", in the abstract, is almost a motherhood issue: of course we're in favor of it, particularly if we are referring to that most obtrusive and resented of taxes, the income tax. In fact, as of the end of 1983, we shall have lived twelve years under an income tax r6gime that the federal government was pleased to call "tax reform". Why, then, should there be at least as much clamor for changes to the income tax now as there was in the early 1960s, when the federal government of the day felt impelled to appoint …
The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make A Right, Glenn E. Coven
The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make A Right, Glenn E. Coven
Faculty Publications
No abstract provided.