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Taxation-State and Local

Articles by Maurer Faculty

Series

State taxation

Articles 1 - 8 of 8

Full-Text Articles in Law

Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch Jan 2019

Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch

Articles by Maurer Faculty

No abstract provided.


The Implications Of Csx And Dma, David Gamage, Darien Shanske Jan 2015

The Implications Of Csx And Dma, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay analyzes the implications of two recent Supreme Court cases on state and local taxation: Alabama Department of Revenue v. CSX Transportation Inc. and Direct Marketing Association v. Brohl. We argue that both of these decisions not only fail to resolve major issues in state and local taxation, but actually unsettle these issues.


Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham Jan 1947

Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham

Articles by Maurer Faculty

No abstract provided.


Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown Jan 1940

Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown Jan 1936

Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown Jan 1936

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown Jan 1933

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown Jan 1931

Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.