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Full-Text Articles in Law
Recent Tax Developments In Virginia: 2003-2004, William L.S. Rowe, Mark C. Van Deusen
Recent Tax Developments In Virginia: 2003-2004, William L.S. Rowe, Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
What's Hot In Virginia Taxation?, Craig D. Bell
What's Hot In Virginia Taxation?, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
Supermajority Provisions, Guinn V. Legislature And A Flawed Constitutional Structure, Steve R. Johnson
Supermajority Provisions, Guinn V. Legislature And A Flawed Constitutional Structure, Steve R. Johnson
Scholarly Publications
The constitutional crisis of 2003 was a defining event for Nevada and may prove instructive for the rest of the nation. Among the prominent features in the topography of the crisis were (1) state constitutional provisions that required two-thirds legislative approval for tax increases but only simple majority approval for spending increases and (2) the State Supreme Court’s decisions in Guinn v. Legislature that ended the immediate impasse. Both are focal points of continuing controversy.
Criticism of the Guinn decision has exceeded praise of it – probably in frequency, certainly in passion and rhetorical exuberance. In my view, much of …
The California Taxpayers' Bill Of Rights, State Board Of Equalization
The California Taxpayers' Bill Of Rights, State Board Of Equalization
California Agencies
No abstract provided.
The Pitfalls Of International Integration: A Comment On The Bush Proposal And Its Aftermath, Reuven S. Avi-Yonah
The Pitfalls Of International Integration: A Comment On The Bush Proposal And Its Aftermath, Reuven S. Avi-Yonah
Law & Economics Working Papers Archive: 2003-2009
In January 2003, the Bus Administration proposed a new system for taxing corporate dividends, under which domestic shareholders in U.S. corporations would not be taxed on dividends they received, provided the corporation distributed these dividends out of after-tax earnings (the “Bush Proposal”). The Bush Proposal was introduced in Congress in February 27,2003. Ultimately, however, Congress balked at enacting full-fledged dividend exemption. Instead, in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (“JGTRRA”) as enacted on May 28, 2003, a lower rate of 15% was adopted for dividends paid by domestic and certain foreign corporations, and the capital gains …
Corporations, Society And The State: A Defense Of The Corporate Tax, Reuven S. Avi-Yonah
Corporations, Society And The State: A Defense Of The Corporate Tax, Reuven S. Avi-Yonah
Law & Economics Working Papers Archive: 2003-2009
This article attempts to provide the first comprehensive rationale for defending the current corporate income tax. It argues that the usual reasons given for the tax (primarily as an indirect way of taxing shareholders, or alternatively as a form of benefit tax) are inadequate. It then explains what the original rationale to adopt this tax was in 1909, namely to regulate managerial power, and that this rationale stems from the real view of the corporation, which was the dominant view throughout the many transformations underwent by the corporate form from Roman times to the present. Turning to normative argument, the …
State Tax Reform: Proposals For Wisconsin, Richard Pomp
State Tax Reform: Proposals For Wisconsin, Richard Pomp
Faculty Articles and Papers
No abstract provided.
The 2003 Revised Uniform Estate Tax Apportionment Act, Douglas A. Kahn
The 2003 Revised Uniform Estate Tax Apportionment Act, Douglas A. Kahn
Articles
Editors' Synopsis: This Article describes the significant sections of the 2003 Uniform Estate Tax Apportionment Act (the "2003 Uniform Act'). The Article explains the purpose and operation of the 2003 Uniform Act's various sections and notes some of the differences between the 2003 Uniform Act and its prior version.