Law Commons^™

Oath Of Office Vs. The Pledge, Larry Witner, Ron Washburn

Accounting Department Faculty Working Papers

All members of Congress take an oath of office to support the Constitution. Some of them make a pledge to Americans for Tax Reform (Grover Norquist, president) to oppose tax increases. For reasons stated in the article, we contend that the pledge has no force and effect and is not binding on members of Congress.

The article identifies and numbers 8 topics. This outline-type format helps a) to organize the subject matter, b) to highlight issues, and c) to reduce the word count as we don’t have to worry about smooth transitions.

State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown

Dr Robert Brown

No abstract provided.

Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown

Dr Robert Brown

No abstract provided.

Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown

Dr Robert Brown

No abstract provided.

Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown

Dr Robert Brown

No abstract provided.

The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown

Dr Robert Brown

No abstract provided.

The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown

Dr Robert Brown

No abstract provided.

State Property Taxes And The Federal Supreme Court, Robert C. Brown

Dr Robert Brown

No abstract provided.

Impact Of The 2003 Illinois Gaming Tax Rate Increase On Marketing Spending And Cross-State Substitution, Mikael Bengt Ahlgren

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this research was to investigate three potential consequences related to the 2003 Illinois Gaming Tax rate restructuring. The first section presents the assessment of whether a higher tax rate motivated an Illinois casino operator to reduce of marketing/promotional expenditures in an attempt to negatively influence revenues. The second establishes if the surrounding state gaming operators reacted to the increased Gaming Tax rate in Illinois, by raising their marketing spending. The last section clarifies whether the changes to the Illinois Gaming Tax Schedule impacted gaming volumes in the neighboring/competing states of Indiana, Iowa, and Missouri.

The analysis relied …

Recent Tax Developments In Virginia: 2011-2012, William L.S Rowe, Craig D. Bell

William & Mary Annual Tax Conference

No abstract provided.

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.

Putting State Courts In The Constitutional Driver's Seat: State Taxpayer Standing After Cuno And Winn, Edward A. Zelinsky

Faculty Articles

This article explores the implications of the U.S. Supreme Court’s decisions in DaimlerChrysler Corp. v. Cuno and Arizona Christian School Tuition Organization v. Winn. In Cuno and Winn, the Court held that state taxpayers lacked standing in the federal courts. Because the states have more liberal taxpayer standing rules than do the federal courts, Cuno and Winn will not terminate taxpayers’ constitutional challenges to state taxes and expenditures, but will instead channel such challenges from the federal courts (where taxpayers do not have standing) to the state courts (where they do). Moreover, municipal taxpayer standing in the federal courts, which …

The 'No Surplusage' Canon In State-Local Tax Litigation, Steve R. Johnson

Scholarly Publications

Previous installments of this column have examined numerous canons or conventions of statutory interpretation in their application to state and local tax controversies. This installment considers another canon: the precept that courts should prefer interpretations that render no part of a statute superfluous. A recent treatise phrased the principle thus:

If possible, every word and every provision [of an enactment] is to be given effect. . . . None should be ignored. None should needlessly be given an interpretation that causes it to duplicate another provision or to have no consequence.

The first part below describes the canon generally. The …

Mortgage Securitization 666: The Crime That Took Place - Jpmorgan Chase And Its Wamu Customers, Symphony Music

Symphony Music

This description of the crime that Chase participates in as it proceeds with its foreclosure activities is necessary because the banking industry is misleading the judicial system about important financial aspects of today’s home loan mortgages. This is an initial attempt to describe the crime, including references to La Cosa Nostra and the crime families.

Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 2, David Gamage, Devin Heckman

David Gamage

In this essay, the second of a two-part series, we propose an approach for the U.S. states to tax interstate e-commerce. If the states adequately compensate remote e-commerce vendors for all tax compliance costs, we argue that the states can constitutionally impose use tax collection obligations on the remote vendors in a manner compatible with the Quill framework.

Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 1, David Gamage, Devin Heckman

David Gamage

In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using in their attempts to tax interstate e-commerce. We argue that these existing approaches are unlikely to be effective. In our companion Essay, the second in the series, we outline a novel approach that states might employ in order to more effectively tax interstate e-commerce – based on adequately compensating remote vendors for all tax compliance costs. But before we can argue for our new approach, we must first survey the current constitutional and statutory landscape.

Statistical Analysis Of A Vehicle Miles Travled Fee For Nevada, Andrew Nordland

UNLV Theses, Dissertations, Professional Papers, and Capstones

Increases in the number of electric, hybrid-electric, and other alternative fuel vehicles, combined with increasing vehicle fuel efficiency present problems with the ability of the fuel tax to collect sufficient revenue. A Vehicle Miles Traveled (VMT) Fee is being considered as an option to replace the existing fuel tax for the collection of revenue for road maintenance, reconstruction and expansion. This study provides an analysis about costs, preference of a potential billing cycle, level of comfort with a mileage collection device, potential changes in transit use, and the effectiveness of a VMT Fee for Nevada. Multinomial logit models are developed …

The Effect Of Casino Tax Policy On Short-Run Gaming Development, Kahlil Philander

UNLV Theses, Dissertations, Professional Papers, and Capstones

This study examines the effect of casino tax rate structure on investment by casino operators. Using a panel data set consisting of all states with legal commercial casino gambling from 1998 to 2009, a fixed-effect model with two-stage least squares is estimated to examine the effect of gambling taxes on firms' short-run behavior. The study finds that maximum casino tax rates decrease casino employment, with an estimated average elasticity of -0.5. This result is noted to be robust to several different model specifications and data subsets. No robust relationship is found between maximum tax rates and casino wages. No significant …

The Saga Of State ‘Amazon’ Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske

David Gamage

We analyze the Colorado district court’s decision in Direct Marketing Association v. Huber – a decision that permanently enjoined Colorado’s "Amazon" law. Had it not been enjoined, the Colorado law would have mandated information reporting by remote e-commerce vendors so that Colorado could levy its sales and use tax on the e-commerce purchases made by Colorado residents. We evaluate the applicability of the Tax (Anti-)Injunction Act and whether the Colorado statute and regulations should be reviewed as a tax or as a regulation. We also suggest alternative approaches that state legislatures might use in order to levy taxes on remote …

Medical Devices Excise Tax (Mdet) -- A Market-Specific Vat?, Richard Thompson Ainsworth, Andrew Shact, Gail Wasylyshyn

Faculty Scholarship

VATs flourish in complex, clearly defined markets. New York discovered this when it converted its single-stage retail sales tax on hotel rooms, the Hotel Room Occupancy Tax (HROT), into a multi-stage European-style VAT. The HROT VAT-conversion demonstrates that (a) in a clearly defined market where (b) a single stage tax is imposed on (c) only part of a complex supply chain that (d) losses attributable to supply-chain-fragmentation can be remedied by moving to a multi-stage VAT.

The Medical Devices Excise Tax (MDET) imposes as 2.3% excise tax on the sale by manufacturers, producers or importers of clearly identified medical devises …

Technology, Travel Companies & Taxation: Should Expedia Be Required To Collect And Remit State Occupancy Taxes On Profits From Facilitating Hotel Room Rentals?, Kerra J. Melvin

Washington Journal of Law, Technology & Arts

Online travel companies (“OTCs”) like Expedia and Hotels.com facilitate discounted hotel room rates for customers by contracting with hotels at a wholesale rate and then allowing customers to book rooms on their websites at a marked-up rate that is above the wholesale rate but below the market rate. Many states allow cities and counties to assess an occupancy or bed tax upon persons reserving hotel rooms, with the collections typically used to promote state and local tourism. Such statutes generally require the hotel operator to collect and remit the tax. OTCs have traditionally remitted the wholesale rate and the occupancy …

Vat Experimentation -- New York & Illinois, Richard Thompson Ainsworth

Faculty Scholarship

US States are experimenting with VATs to solve market-specific problems with tax compliance and revenue yields. Experimentation has been going on for years. Sometimes the experiment is a success; at other times it needs more work.

Although not called VATs either before, during or after adoption – that is what these experiments are. Market-specific VATs are producing benefits long promoted by VAT advocates, notably: an increase in revenue without an increase in tax rates; increased administrative efficiency without significant costs to business; more stable deposits from fractionated payments; and lower enforcement costs from the self-enforcing nature of the VAT.

There …

Refund Fraud? - Real-Time Solution! Digital Security Borrowed From The Vat (Brazil, Quebec, & Belgium), Richard Thompson Ainsworth

Faculty Scholarship

This article provides support for a proposal to eliminate refund fraud in the U.S. by turning Forms W-2, and 1099 into self-certified/ self-authenticated tax documents. The proposal suggests that a “digital signature” of these documents should be taken after they are completed. The signature should then be made part of the final document.

This proposal was initially advanced in Refund Fraud? Real-Time Solution! The underlying premise of that article was that the US could dramatically reduce, if not eliminate, refund fraud if it borrowing digital security techniques from the VAT. The article did not however, explain or expand upon these …

La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García

Bruno L. Costantini García

La Transparencia en la Protección de Datos Personales, ponencia elaborada dentro de los trabajos del VII Congreso Nacional de Organismos Públicos Autónomos (OPAM)

2012 Cpa Day At The Capitol, Elaine Cardiel

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 2, No. 1 – Spring 2012

The Contemporary Tax Journal

No abstract provided.

On Tax Increase Limitations: Part Ii — Evasion And Transcendence, David Gamage, Darien Shanske

David Gamage

In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.

Federal - State Tax Coordination: What Congress Should Or Should Not Do -- Testimony Of Walter Hellerstein On Tax Reform: What It Means For State And Local Tax And Fiscal Policy, Before The Committee On Finance, Walter Hellerstein

Scholarly Works

Testimony of Walter Hellerstein, Francis Shackelford Professor of Taxation Distinguished Research Professor, before the Committee on Finance, hearing on Tax Reform: What It Means for State and Local Tax and Fiscal Policy, United States Senate, April 25, 2012.

The U.S. Tax System: Where Do We Go From Here?, Adele C. Morris

Brookings Scholar Lecture Series

This talk will explore how the U.S. tax system really works, where revenue comes from, where spending goes, what a tax expenditure is, and discuss deficit prognoses and how the recent political debates could affect our economy. The speaker will highlight some advantages and disadvantages of different budget balancing options.

Leaping Before We Look?: Repeal Of The State Estate Tax Credit And The Consequences For States, Americans, And The Federal Government, Susan K. Hill

Pepperdine Law Review

No abstract provided.