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Articles 1 - 10 of 10
Full-Text Articles in Law
State Income Tax Examinations Of S Corporations, Partnerships, And Their Owners, D. French Slaughter Iii
State Income Tax Examinations Of S Corporations, Partnerships, And Their Owners, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
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.
Can A State Tax The Fuel That Is Sold By Non-Indian Distributors To A Tribal Gas Station, Bethany Berger
Can A State Tax The Fuel That Is Sold By Non-Indian Distributors To A Tribal Gas Station, Bethany Berger
Faculty Articles and Papers
No abstract provided.
Taxation Burden And Fairness In Nevada, Bernard Malamud, Marc Hechter
Taxation Burden And Fairness In Nevada, Bernard Malamud, Marc Hechter
Social Health of Nevada Reports
Nevada has long been a low-tax state. In a 1968 study, The Amount and Source of State Taxes in Nevada, Robert Rieke reported taxes on Nevada residents were considerably below the national average as a fraction of income. These taxes were regressive, falling more heavily on low income Nevadans than on high income Nevadans.
Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein
Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein
Scholarly Works
This article examines the judicially developed rules limiting interstate tax competition in the United States and the constitutional framework out of which they arise.
Point & Counterpoint: Should The Home Mortgage Interest Deduction Be Reduced?, Deborah Geier, Stuart G. Lazar
Point & Counterpoint: Should The Home Mortgage Interest Deduction Be Reduced?, Deborah Geier, Stuart G. Lazar
Other Scholarship
Included among President Bush’s Advisory Panel on Federal Tax Reform’s recommendations were three proposals related to the current home mortgage interest deduction. Instead of a deduction, the panel recommended a flat 15% credit. Instead of the current $1,100,000 mortgage caps, the panel recommended a mortgage cap based on the median regional price of housing. Finally, the panel recommended limiting the deduction to interest paid on only one home and eliminating the deduction for interest on home equity indebtedness.
The Panel Report praises the Tax Reform Act of 1986, albeit with a caveat: “While the 1986 Act was a historic event, …
Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein
Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein
Scholarly Works
If anything is clear about Cuno and the controversy the opinion has spawned, it is that Congress has the last word on the matter. Whether Congress will speak to the issues Cuno has raised is currently an open question, although in one narrow respect Congress already has. Broader legislation, however, has been introduced into Congress as the "Economic Development Act of 2005," and debate over the efficacy and wisdom of this proposal is as intense as the debate over the defensibility of Cuno itself. My purpose here is not to join that debate, although I am already on record as …
The Future Of The Dormant Commerce Clause: Abolishing The Prohibition On Discriminatory Taxation, Edward A. Zelinsky, Brannon P. Denning
The Future Of The Dormant Commerce Clause: Abolishing The Prohibition On Discriminatory Taxation, Edward A. Zelinsky, Brannon P. Denning
Articles
Professor Edward A. Zelinsky, of the Cardozo School of Law, argues that "[i] t is time to abolish the dormant Commence Clause prohibition on discriminatory taxation." This is so, he writes, because "the prohibition is today doctrinally incoherent and politically unnecessary." The incoherence, Zelinsky maintains, stems from the disparate treatment by the United States Supreme Court of economically identical activities: "discriminatory taxation favoring local industries," which the doctrine prohibits, and "direct expenditures subsidizing those same industries," which it permits. It is unnecessary, Zelinsky argues, because Congress is able, and better suited, to police any state abuses. In short, "[l]ike a …
The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg
The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg
Faculty Publications
No abstract provided.
The Renaissance Of Tribal Sovereignty, The Negative Doctrinal Feedback Loop, And The Rise Of A New Exceptionalism, Sarah Krakoff
The Renaissance Of Tribal Sovereignty, The Negative Doctrinal Feedback Loop, And The Rise Of A New Exceptionalism, Sarah Krakoff
Publications
No abstract provided.