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Full-Text Articles in Tax Law
An Economic And Political Look At Federalism In Taxation, Daniel Shaviro
An Economic And Political Look At Federalism In Taxation, Daniel Shaviro
Michigan Law Review
Part I of this article examines the reasons for preferring locationally neutral taxes and explains the basic tension between locational neutrality and state and local autonomy in taxation. Part II examines the federal judicial check on state and local taxation, which often relies on a principle barring discrimination against outsiders or interstate commerce. Part III explores the need for a broad federal judicial check by examining state and local governments' reasons for imposing (or avoiding) locationally distortive taxes, the countervailing benefits of allowing such governments broad autonomy in taxation, and Congress' willingness to strike down locationally distortive taxes under its …
Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
University of Michigan Journal of Law Reform
There has been growing discontent among tax gatherers and taxpayers alike over the disposition of state and local tax disputes. Concern centers on the nature of appellate review and its availability irrespective of the tax involved or the amount or subject matter in controversy. In many jurisdictions the system of review in tax cases presents an unwieldy array of alternative administrative and judicial avenues of review which are confusing to the prospective tax appellant and destructive of economy and uniformity in the system. This article will assess the need for a specialized judicial court to review the initial disposition of …