Open Access. Powered by Scholars. Published by Universities.®
- Keyword
Articles 1 - 2 of 2
Full-Text Articles in Law
Fiscal Federalism In The United States, Walter Hellerstein
Fiscal Federalism In The United States, Walter Hellerstein
Presentations and Speeches
This presentation explores the fiscal powers of U.S. Federal and State governments with respect to taxation and spending.
State Taxation: The Role Of Congress In Defining Nexus, Walter Hellerstein
State Taxation: The Role Of Congress In Defining Nexus, Walter Hellerstein
Presentations and Speeches
Testimony before the Subcommittee on Commercial and Administrative Law Regulatory Reform and Oversight to "help us understand the implications of defining nexus."
Currently, States levy a tax on income earned or on a transaction occurring within its borders. The taxpayer is liable only if there exists a nexus or a connection between the State and the activities of the taxpayer. Some taxpayers have expressed concerns that current State tax policies are difficult to navigate, leading to unpredictable tax bills or incurring onerous paperwork. They contend that States utilize an overly broad tax nexus standard to impose unnecessary taxes and urge …