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Articles 1 - 8 of 8
Full-Text Articles in Law
Passport To Toledo: Cuno, The World Trade Organization, And The European Court Of Justice, Reuven S. Avi-Yonah
Passport To Toledo: Cuno, The World Trade Organization, And The European Court Of Justice, Reuven S. Avi-Yonah
Articles
The purpose of this article is to try to place the debate about Cuno v. DaimlerChrysler in a broader perspective by connecting it with the overall discussion of harmful tax competition. It discusses two hypothetical scenarios under which the city of Toledo, Ohio, is (a) a separate country and (b) a member state of the European Union. If the first hypothetical were true, the tax incentives offered by Toledo would violate the rules of the World Trade Organization; if the second hypothetical were true, the tax incentives would also violate the Treaty of Rome, as interpreted by the European Court …
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Perpetuities Or Tax: Explaining The Rise Of The Perpetual Trust, Max M. Schanzenbach, Robert H. Sitkoff
Perpetuities Or Tax: Explaining The Rise Of The Perpetual Trust, Max M. Schanzenbach, Robert H. Sitkoff
Public Law and Legal Theory Papers
By abolishing the Rule Against Perpetuities, 21 states have validated perpetual trusts. The prevailing view among scholars is that the 1986 generation skipping transfer (GST) tax prompted the movement to abolish the Rule by conferring a salient tax advantage on long-term trusts. However, an alternate view holds that demand for perpetual trusts stems from donors’ preference for control independent of tax considerations. Proponents of both views have adduced supporting anecdotal evidence. Using state-level panel data on trust assets prior to the adoption of the GST tax, we examine whether a state’s abolition of the Rule gave the state an advantage …
Bargaining For Takings Compensation, Abraham Bell, Gideon Parchomovsky
Bargaining For Takings Compensation, Abraham Bell, Gideon Parchomovsky
All Faculty Scholarship
Efficiency and fairness require paying full compensation to property owners when their property is taken by eminent domain. Yet, to date, the evidentiary challenge of proving subjective value has proved insurmountable, and current law requires condemnees to settle for fair market value. This Article proposes a self-assessment mechanism that can make full compensation at subjective value practical. Under our proposal, property owners must be given the opportunity to state the value of the property designated for condemnation. Once property owners name their price, the government can take the property only at that price. However, if the government chooses not to …
Stormwater Utility Fees: Considerations & Options For Interlocal Stormwater Working Group (Iswg), New England Environmental Finance Center
Stormwater Utility Fees: Considerations & Options For Interlocal Stormwater Working Group (Iswg), New England Environmental Finance Center
Economics and Finance
Stormwater utilities are a concept whose time seems to have arrived. Established by relatively few communities in the 1970s as a method of funding flood control measures, stormwater utilities now exist in over 400 municipalities and counties throughout the United States. During the next 10 years, their numbers are expected to swell dramatically – by one estimate to over 2,000 by the year 2014.
The reasons for this growth are multifold. Federal stormwater regulations passed in the 1980s (Phase I of the National Pollutant Discharge Elimination System Program, or NPDES), motivated many larger communities to seek alternative funding sources and …
Cars, Charity, Oprah, Depreciation And The Interest-Free Loan: Recent Developments Of Relevance In The Motor City, Stuart G. Lazar
Cars, Charity, Oprah, Depreciation And The Interest-Free Loan: Recent Developments Of Relevance In The Motor City, Stuart G. Lazar
Other Scholarship
No abstract provided.
Taxing Smarter And Fairer: Proposals For Increased Accountability And Transparency In The Connecticut Tax Structure, Richard Pomp
Taxing Smarter And Fairer: Proposals For Increased Accountability And Transparency In The Connecticut Tax Structure, Richard Pomp
Faculty Articles and Papers
The Connecticut tax structure contains glaring defects, especially in the corporate income tax, which have allowed it to hemorrhage to a point where, for some of the largest corporations in the state, it is essentially a voluntary tax. The corporate income tax must be revitalized in order to reduce the massive losses that have resulted from both an aged tax infrastructure and the Legislature’s failure to equip the Department of Revenue Services with a statutory regime to slow the erosion of the tax base.
This Report discusses how and why Connecticut’s rickety tax structure is resulting in a loss of …
City Of Sherrill V. Oneida Indian Nation Of New York: A Regretful Postscript To The Taxation Chapter In Cohen's Handbook Of Federal Indian Law, Sarah Krakoff
Publications
No abstract provided.