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Full-Text Articles in Law
Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein
Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein
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This article examines the judicially developed rules limiting interstate tax competition in the United States and the constitutional framework out of which they arise.
Jurisdiction To Tax Income And Consumption In The New Economy: A Theoretical And Comparative Perspective, Walter Hellerstein
Jurisdiction To Tax Income And Consumption In The New Economy: A Theoretical And Comparative Perspective, Walter Hellerstein
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The collection of rules that falls under the rubric of "jurisdiction to tax" has aptly been described as "a body of law in search of a theory." Although this Article lays no claim to advancing such a theory, it does seek to provide a broad theoretical perspective on jurisdiction-to-tax issues raised by income and consumption taxation in the new economy. It is designed to suggest ways of thinking about the fundamental questions involved, questions that are often obscured by a preoccupation with the application of specific jurisdiction-to-tax rules to individualized fact patterns in particularized contexts. In short, this Article is …
Political Perspectives On State And Local Taxation Of Natural Resources, Walter Hellerstein
Political Perspectives On State And Local Taxation Of Natural Resources, Walter Hellerstein
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This article investigates the questions that have dominated the political debate over state and local taxation of natural resources in the federal system. It seeks to identify areas of consensus, clarify points of disagreement, and examine proposals that could provide a basis for reconciling the competing concerns. Part I briefly considers the issues as they arise within the framework of the individual state. Part II addresses interstate and interregional conflict. Part III turns to the dialogue over the role, if any, that the federal government should play in mediating the disputes.