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Tax Law Commons

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Full-Text Articles in Tax Law

House Bill 3: An Iou Texas Public Schools And Communities Of Color Cannot Afford, Candace L. Castillo Jun 2021

House Bill 3: An Iou Texas Public Schools And Communities Of Color Cannot Afford, Candace L. Castillo

The Scholar: St. Mary's Law Review on Race and Social Justice

A history of school finance litigation and legislation shows there are inherent and structural problems in Texas’s education finance system. Like many government and social structures, the Texas school finance system is built to benefit school districts that have greater access to wealth to begin with and creates inequalities between rich and poor populations as well as between people of color and Caucasians. House Bill 3 went into effect in 2019 and promises improvements to “recapture” calculations, increases in certain allotments, as well as salary increases for some Texas teachers. Some changes to education finance were sorely needed such as …


Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark Cochran Jan 2020

Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark Cochran

St. Mary's Law Journal

Abstract forthcoming


Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White Jan 2018

Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White

St. Mary's Law Journal

Abstract forthcoming