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Articles 1 - 12 of 12
Full-Text Articles in Tax Law
The Continuing Debate Over Tuition Tax Credits, Howard Hunter
The Continuing Debate Over Tuition Tax Credits, Howard Hunter
Research Collection Yong Pung How School Of Law
Prior to the end of World War II, the federal government had little involvement in educational matters. Since then it has become a principal benefactor of higher education and has provided substantial financial assistance to public elementary and secondary schools. In addition, the federal government has funded various programs for preschool education, for adult education, for the training of physically or mentally disabled persons, for student loans, for veterans' benefits and for numerous other educational programs. Thus education, once a matter for private control and support and for local and state government regulation has now become a matter of significant …
State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein
State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein
Scholarly Works
The state tax field is experiencing a renaissance of sorts. The Supreme court has displayed a renewed interest in the area, handing down an unusual number of significant decisions addressed to the constitutional restraints on state tax power. State courts have exhibited a similar revival of interest in these problems through an outpouring of uncharacteristically thoughtful opinions concerning state taxation of multistate and multinational enterprise. Congress, whose concern with state taxation of interstate and foreign commerce has been sporadic, is again considering legislation that would limit state taxing authority in these domains. Even the executive branch, which seldom intervenes in …
State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein
State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein
Scholarly Works
The state tax field is enjoying a renaissance of sorts. The Supreme Court has displayed a renewed interest in the area, handing down an unusual number of significant decisions addressed to the constitutional restraints on state tax power. State courts have exhibited a similar revival of interest in these problems through an out-pouring of uncharacteristically thoughtful opinions concerning state taxation of multistate and multinational enterprise. Congress, whose concern with state taxation of interstate and foreign commerce has been sporadic, is again considering legislation that would limit state taxing authority in these domains.
Even the executive branch, which seldom intervenes in …
Towards Solving The Double Taxation Dilemma Among Florida's Local Governments: The Municipal Service Taxation Unit, Katherine A. Emrich
Towards Solving The Double Taxation Dilemma Among Florida's Local Governments: The Municipal Service Taxation Unit, Katherine A. Emrich
Florida State University Law Review
No abstract provided.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia Law Review
No abstract provided.
The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley
The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley
St. Mary's Law Journal
Abstract Forthcoming.
Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey
Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey
West Virginia Law Review
No abstract provided.
Can Tax Policy Be Used To Stimulate Economic Development?, Richard Pomp, Sandra Kanter, Kenneth D. Simonson, Roger Vaughan
Can Tax Policy Be Used To Stimulate Economic Development?, Richard Pomp, Sandra Kanter, Kenneth D. Simonson, Roger Vaughan
Faculty Articles and Papers
These remarks were prepared for the Multistate Tax Commission’s State and Local Business Tax Symposium at American University. The panel addressed the pressure on state and local officials to adopt tax incentives to prevent businesses from leaving their jurisdiction or to attract new business. The panel questions whether firms actually choose their location based on state and local taxation, or whether tax incentives are simply a result of political pressure. Further issues raised were the effect of property taxation on the price of land and whether revenue forgone by tax incentives is proportional to the benefits received. Equity concerns are …
What Is Happening To The Property Tax?, Richard Pomp
What Is Happening To The Property Tax?, Richard Pomp
Faculty Articles and Papers
An important change may be taking place in the distribution of the property tax. Residential property is seemingly paying an increasing share of the property tax, whereas commercial, industrial, and agricultural properties are paying less.
This article identifies the trends responsible for the potential property tax burden shift. Numerous property tax reforms may have contributed to the erosion of the property tax. These reforms include: (1) administrative improvements, (2) modern assessment tools to achieve uniformity, (3) attempts to equalize assessments, (4) property tax abatements, (5) exemptions for personal property, and (6) exemptions for livestock and farm equipment. The article proposes …
A Fact Book On Proposition 2 1/2, Padraig O'Malley
A Fact Book On Proposition 2 1/2, Padraig O'Malley
Center for Studies in Policy and the Public Interest Publications
In this age of inflation many tax reduction plans have been proposed throughout the nation. This November Massachusetts voters will vote on Proposition 2 1/2 - a tax reduction proposal sponsored by a coalition of citizens.
This booklet describes the costs and benefits of Proposition 2 1/2 in an objective way, so that you can make an informed decision when you cast your vote. The University of Massachusetts' Center for Studies in Policy and the Public Interest and the Massachusetts Cooperative Extension Service believe that when you have access to unbiased information you will make better decisions and participate more …
The Retail Sales Tax: Shall The Value Of Retailers' Coupons Be Included In The Basis For Computation, 13 J. Marshall L. Rev. 717 (1980), Scott J. Horne
The Retail Sales Tax: Shall The Value Of Retailers' Coupons Be Included In The Basis For Computation, 13 J. Marshall L. Rev. 717 (1980), Scott J. Horne
UIC Law Review
No abstract provided.
Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris
Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris
Faculty Scholarship
The more one reads about our economy, the more one is baffled and alarmed. Permanent solutions to economic problems are elusive. Treating one financial malaise often aggravates another sector of the economy, necessitating a delicate balancing of conflicting interests. Furthermore, the problems are complicated by the constant influence of foreign forces. Nevertheless, most economists agree that any solution will require enormous funding. Unfortunately, the public has little, if any, confidence in our tax system. Indeed, some tax laws and proposals have been referred to as "obscene" and a "disgrace to the human race." Few quarrel with the aptness of such …