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Taxation-State and Local Commons

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Full-Text Articles in Taxation-State and Local

Massachusetts Has A Problem: The Unconstitutionality Of The Tax Deed, Ralph D. Clifford Jun 2018

Massachusetts Has A Problem: The Unconstitutionality Of The Tax Deed, Ralph D. Clifford

University of Massachusetts Law Review

The predominant method for collecting delinquent real estate taxes in Massachusetts is the use of the “tax deed” as authorized by Chapter 60, Sections 53-54. Under the authorized procedures, each municipality’s tax collector can execute and record a deed that transfers fee simple title to the real estate to the municipality subject to the taxpayer’s statutorily created redemption right. If the redemption right is or cannot be exercised, all of the taxpayer’s rights in the property, as well as other’s rights created by encumbrances such as mortgages, are terminated by the foreclosure process provided for in ...


Rsp Redux: Is Irc Section 83’S Overreach “In [C]Onnection With The [P]Erformance Of [S]Ervices” The Real “[U]Nwarranted And [U]Nintended” Result?, Charles F. Mccormick Jun 2018

Rsp Redux: Is Irc Section 83’S Overreach “In [C]Onnection With The [P]Erformance Of [S]Ervices” The Real “[U]Nwarranted And [U]Nintended” Result?, Charles F. Mccormick

The Business, Entrepreneurship & Tax Law Review

This article analyzes the effects of IRC § 83 from the perspective of those most often subject to it. While § 83 remains a critical tax consideration for entrepreneurs, this article concludes that § 83 has become, in practice, a solution searching for a problem that in fact causes more problems than it solves. Drafters of § 83 believed they were closing a significant loophole regarding the taxation of executive compensation. Looking at the problem legislators believed they were solving in the context of contemporary executive compensation structures, it is hard to understand what the actual problem was. Section 83(b) was supposed to ...


A Comparison Between The U.S. And Japan Concerning The Tax Treatment Of Prepaid Income, Hiroshi Noguchi Jun 2018

A Comparison Between The U.S. And Japan Concerning The Tax Treatment Of Prepaid Income, Hiroshi Noguchi

The Business, Entrepreneurship & Tax Law Review

This article examines the crucial distinctions of methodology between the U.S. and the Japanese tax laws with respect to the timing for recognizing income. In addition, it studies the advantages and disadvantages of both tax treatment methods concerning prepaid income. As a result, it concludes that the advantages of Japanese tax law concerning prepaid income outweigh those of the American tax law. This article also suggests that U.S. tax law could borrow the Japanese mentality regarding the tax treatment of prepaid income.


"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, Bernadette Atuahene Jun 2018

"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, Bernadette Atuahene

Northwestern University Law Review

To prevent inflated property tax bills, the Michigan Constitution prohibits property tax assessments from exceeding 50% of a property’s market value. Between 2009 and 2015, the City of Detroit assessed 55%–85% of its residential properties in violation of the Michigan Constitution, and these unconstitutional assessments have had dire consequences. Between 2011 and 2015, one in four Detroit properties have been foreclosed upon for nonpayment of illegally inflated property taxes. In addition to Detroit, the other two cities in Michigan’s Wayne County where African-Americans comprise 70% or more of the population—Highland Park and Inkster—have similarly experienced ...


Relinquishment Of Prior Residence For State Income Tax Purposes: Wishing To Change Residence Does Not Make It So, Jani E. Maurer May 2018

Relinquishment Of Prior Residence For State Income Tax Purposes: Wishing To Change Residence Does Not Make It So, Jani E. Maurer

University of Miami Business Law Review

We live in an increasingly mobile and global society. Individuals move from one state to another for a variety of reasons. When the move is from a state which imposes income tax, particularly to a jurisdiction which does not, questions may arise about whether the individual remains a resident of the state from which he departed for income tax purposes. In the quest for revenue, certain states are aggressive in pursuing efforts to collect income tax from persons who claim to have changed their permanent residence.These states may assert that for income tax purposes the individual remains a resident ...


California Redevelopment 2.0: Implementation Of Community Revitalization And Investment Authorities, Christopher Hoem May 2018

California Redevelopment 2.0: Implementation Of Community Revitalization And Investment Authorities, Christopher Hoem

Master's Projects

This research aims at revealing the challenges and opportunities in implementing Community Revitalization and Investment Authorities (CRIAs) in California.

This study will focus on the implementation of CRIAs, but it is worth examining alternative economic development tools to draw comprehensive comparisons and understand their advantages and disadvantages.

Understanding economic development tools may be valuable for the commercial and industrial growth and prosperity of cities and local governments. It may also be important to increase the number of affordable housing units in an area. Businesses and low-income families alike share the benefits of successful redevelopment. It may be possible to reveal ...


Assessment Limits And Timing Of Real Estate Transactions, Sebastien J. Bradley Apr 2018

Assessment Limits And Timing Of Real Estate Transactions, Sebastien J. Bradley

Sebastien J Bradley

Michigan homebuyers face large potential discontinuities in property tax obligations for purchases made around January 1 and May 1 under the state's application of acquisition-value based assessment limits and principal residence (homestead) exemptions, respectively.  Consistent with incentives, roughly 3.7 percent of sales concluded in the first 10 business days of January are thus attributable to timing responses among the subset of properties listed by the largest 25 percent of firms by sales volume.  Underlying this effect is a willingness to stretch the number of days between contract and closing dates by an average of 2 to 4 business ...


Full Faith And Credit, Choice Of Laws, And Extraterritorial Regulation Of Corporate Transactions, Gregory S. Sergienko Mar 2018

Full Faith And Credit, Choice Of Laws, And Extraterritorial Regulation Of Corporate Transactions, Gregory S. Sergienko

Greg Sergienko

In a federal system in which each state may enact laws providing for the chartering and governance of corporations and in which corporations can and do conduct business in more than one state, several states may claim an interest in regulating the conduct of a given corporation. The enactment of state laws that are intended to restrict hostile corporate takeovers and that purport to extend to foreign corporations is one example of this phenomenon. "Typically, any of a number of jurisdictional links might trigger the application of such an anti-takeover statute: the target's being incorporated in the state, its ...


Sin Taxes: Have Governments Gone Too Far In Their Efforts To Monetize Morality?, Franklin Liu Feb 2018

Sin Taxes: Have Governments Gone Too Far In Their Efforts To Monetize Morality?, Franklin Liu

Boston College Law Review

In June 2016, Philadelphia became the largest city in the United States to pass a soda tax, which went into effect on January 1, 2017. Soda taxes, an umbrella term for taxes that are assessed on sugar-sweetened beverages, represent the latest incarnation in a recent wave of non-traditional “sin taxes.” Sin taxes target behaviors that the government considers to be socially undesirable, and traditionally have been levied to curb consumption of alcohol and tobacco products. As state and local governments continue to face burgeoning budget deficits, legislators have increased the amount of existing sin taxes and expanded the sin tax ...


Analysis Of S.1352 - 115th Congress (2017-2018) Apprenticeship And Jobs Training Act Of 2017, Veena Hemachandran, Katrina Jodrey, George (Peixuan) Liu, Leigh Ann Moore Feb 2018

Analysis Of S.1352 - 115th Congress (2017-2018) Apprenticeship And Jobs Training Act Of 2017, Veena Hemachandran, Katrina Jodrey, George (Peixuan) Liu, Leigh Ann Moore

The Contemporary Tax Journal

No abstract provided.


Analysis Of H.R.2802 - 115th Congress (2017-2018) First-Time Homebuyer Savings Account Act Of 2017, Shimiao Gong, Xiaotong Stella Li, Ling Wei, Pingrong Xue Feb 2018

Analysis Of H.R.2802 - 115th Congress (2017-2018) First-Time Homebuyer Savings Account Act Of 2017, Shimiao Gong, Xiaotong Stella Li, Ling Wei, Pingrong Xue

The Contemporary Tax Journal

No abstract provided.


Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li Feb 2018

Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018 Feb 2018

The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018

The Contemporary Tax Journal

No abstract provided.


Brief Of Tax Law Professors As Amici Curiae In Support Of Petitioner In Loudoun County, Virginia V. Dulles Duty Free, Llc, Richard Pomp, Daniel Jacob Hemel, Reuven S. Avi-Yonah, Lily L. Batchelder, Samuel D. Brunson, J. Clifton Fleming Jr, David Gamage, Ari Glogower, Jacob Goldin, Hayes R. Holderness, Michael S. Knoll, Zachary Liscow, Ruth Mason, Goldburn Maynard, James R. Repetti, Julie A. Roin, Erin Adele Scharff, Jay A. Soled, Edward A. Zelinsky Jan 2018

Brief Of Tax Law Professors As Amici Curiae In Support Of Petitioner In Loudoun County, Virginia V. Dulles Duty Free, Llc, Richard Pomp, Daniel Jacob Hemel, Reuven S. Avi-Yonah, Lily L. Batchelder, Samuel D. Brunson, J. Clifton Fleming Jr, David Gamage, Ari Glogower, Jacob Goldin, Hayes R. Holderness, Michael S. Knoll, Zachary Liscow, Ruth Mason, Goldburn Maynard, James R. Repetti, Julie A. Roin, Erin Adele Scharff, Jay A. Soled, Edward A. Zelinsky

J. Clifton Fleming, Jr.

For more than seven decades, state and local governments as well as market actors have labored under an export tax regime that is inconsistent, inefficient, and inequitable. The petition for a writ of certiorari in Loudoun County, Virginia, v. Dulles Duty Free, LLC, presents the Supreme Court with a chance to restore rationality to the tax treatment of the export sector. The economic implications are vast: annual exports of goods from the United States exceed $1.4 trillion. The Court’s resolution of this case will determine whether state and local governments can apply their sales and personal property taxes ...


Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason Jan 2018

Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason

Faculty Scholarship

In this article, we respond to Professor Zelinsky’s criticism of our arguments regarding the constitutionality of New York’s tax residence rule. We argue that the Supreme Court’s decision in Wynne requires reconsideration of the New York Court of Appeal’s decision in Tamagni.


Questioning Quill, Hayes R. Holderness Jan 2018

Questioning Quill, Hayes R. Holderness

Law Faculty Publications

The physical presence rule of Quill Corp. v. North Dakota is under increasing attack from the “Kill Quill” movement — a consortium of state tax administrators, industry leaders, and academics opposed to the decision. The physical presence rule prohibits states from requiring many out-of-state vendors to collect taxes on goods sold into the states. Kill Quill states have grown increasingly aggressive, and litigation is well underway in South Dakota and Alabama over those states’ direct disregard for the rule. As a petition to the Supreme Court for certiorari grows closer, the case for overturning the physical presence rule remains cloudy.

Technology ...


Two New York Tax Cases, Joel S. Newman Jan 2018

Two New York Tax Cases, Joel S. Newman

Touro Law Review

No abstract provided.


Charitable Contributions In Lieu Of Salt Deductions, David Gamage Jan 2018

Charitable Contributions In Lieu Of Salt Deductions, David Gamage

Articles by Maurer Faculty

State governments are considering new charitable tax credits designed to circumvent the 2017 federal tax overhaul’s cap on state and local tax deductions. Will these plans work? This essay argues that the answer is: yes, but with some qualifications.


On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll Jan 2018

On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll

Faculty Scholarship

The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness state and local taxes while maintaining the deduction for business state and local taxes. That disparate treatment has generated a storm of negative commentary. In this short essay, I consider whether the federal tax law should allow a deduction for business state and local taxes assuming that there is no deduction for nonbusiness state and local taxes. I argue that investors and businesses, including pass-through businesses, should be allowed to deduct state and local property and sales taxes, but not general income ...


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


Something's Gotta Give: Origin-Based E-Commerce Sales Tax, Juliana Frenkel Dec 2017

Something's Gotta Give: Origin-Based E-Commerce Sales Tax, Juliana Frenkel

Brooklyn Journal of Corporate, Financial & Commercial Law

How to tax interstate online purchases is a frequently debated and contentious topic in the business and tax arena. There are numerous parties affected when a transaction occurs and each affected party would like a taxation policy that benefits its own economic interests, without regard for others. Neither the legislative nor the judicial branch has successfully resolved this e-commerce taxation issue. With the growing need for tax revenue, it is prudent for Congress to finally resolve this circuit split and agree on a unifying Online Sales Tax Law. As opposed to the vast majority of proposals pending in Congress, this ...


26 Usc Section 280e: Will The Dragon Now Be Slayed?, Bill Greenberg, Rebecca Greenberg Dec 2017

26 Usc Section 280e: Will The Dragon Now Be Slayed?, Bill Greenberg, Rebecca Greenberg

Journal of Law and Policy

26 USC § 280E of the Internal Revenue Code (“§ 280E”) prohibits the deduction of ordinary business expenses for businesses deemed by the federal government to be drug traffickers as defined by the Controlled Substances Act (“CSA”). The tax enactment is specifically designed to serve as a disincentive to socalled drug traffickers who might otherwise deduct “ordinary and necessary business expenses” from their taxes. However, this harms legitimate cannabis businesses by promoting unintended consequences, such as under-reported income. For three decades, there has been a patent incongruity between § 280E’s congressional purpose and the expansion of state-legalized cannabis businesses in the United ...


Property Tax: A Primer And A Modest Proposal For Maine, Clifford H. Goodall, Seth A. Goodall Nov 2017

Property Tax: A Primer And A Modest Proposal For Maine, Clifford H. Goodall, Seth A. Goodall

Maine Law Review

Property taxation has been viewed for years as the perfect “dragon to be slain” and by most “as both bad and doomed.” In spite of being one of the most commonly questioned and scrutinized issues by voters and politicians, property taxation survives as the primary revenue source for local governments. Maine's experience is an example of this continuing debate. The 2005 reform attempt by the Legislature known as LD 1 is the most recent example. Municipal over-dependence on the property tax, rising property values, unfunded state mandates, loss of federal revenues, and increased spending has significantly increased the percentage ...


Brief Of Amici Curiae Tax Law Professors And Economists In Support Of Petitioner In South Dakota V. Wayfair, Richard Pomp, Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming Jr, David Gamage, Ari Glogower, Jacob Goldin, Andrew J. Haile, David J. Herzig, Hayes R. Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, James R. Repetti, Julie A. Roin, Daniel Schaffa, Erin Adele Scharff, Daniel N. Shaviro, Jay A. Soled, Sloan Speck, Kirk J. Stark, John A. Swain, Adam Thimmesch, Manoj Viswanathan, Edward A. Zelinsky, Eric M. Zolt Nov 2017

Brief Of Amici Curiae Tax Law Professors And Economists In Support Of Petitioner In South Dakota V. Wayfair, Richard Pomp, Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming Jr, David Gamage, Ari Glogower, Jacob Goldin, Andrew J. Haile, David J. Herzig, Hayes R. Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, James R. Repetti, Julie A. Roin, Daniel Schaffa, Erin Adele Scharff, Daniel N. Shaviro, Jay A. Soled, Sloan Speck, Kirk J. Stark, John A. Swain, Adam Thimmesch, Manoj Viswanathan, Edward A. Zelinsky, Eric M. Zolt

J. Clifton Fleming, Jr.

While the Supreme Court is rightly reluctant to overrule its own precedents under any circumstances, the force of stare decisis is less powerful in some contexts than in others. Specifically, stare decisis exerts a weaker pull when judicial doctrine in the relevant area is based not on statutory interpretation but on changing competitive circumstances and evolving economic understandings. Antitrust law is a paradigmatic example of an area in which these conditions are met, but the argument for a flexible application of precedent is similarly strong with respect to dormant Commerce Clause tax cases such as this one.

In Quill Corp ...


Tax Policy Reform: Issues To Be Addressed To The Benefit Of All Missourians, Joel Walters Nov 2017

Tax Policy Reform: Issues To Be Addressed To The Benefit Of All Missourians, Joel Walters

The Business, Entrepreneurship & Tax Law Review

Tax policy impacts the everday decisions made by individuals, families, and businesses. Better tax policy can generate economic activity and lower the tax burden on individual taxpayers. Missouri Department of Revenue Director, Joel Walters, believes the current Missouri tax system can be changed in ways that would make it more simple, efficient, and fair. With this article, Director Walters seeks to engage Missourians in a dialogue about the strengths and weaknesses of the current tax policy environment in Missouri. The article comprhensively examines Missouri's tax system by discussing a wide variety of topics including corporate income tax, alternatives such ...


Taxation And Doing Business In Indian Country, Erik M. Jensen Oct 2017

Taxation And Doing Business In Indian Country, Erik M. Jensen

Maine Law Review

Economic development on the lands of the American Indian nations has been spotty at best. Almost everyone knows the great success stories with Indian gaming, which has been furthered by federal legislation, but those economic benefits have not been felt uniformly. Some tribes have prospered because of this peculiarly favored form of enterprise; others have not and, in many cases, probably cannot. Substantial economic development in Indian country will not occur without significant infusions of outside capital, but investment by non-Indian and nongovernmental sources is risky, or is perceived to be so, which leads to the same practical result. This ...


The Gap Created By E-Commerce: How States Can Preserve Their Sales And Use Tax Revenue In The Digital Age, Jessica Nicole Cory Sep 2017

The Gap Created By E-Commerce: How States Can Preserve Their Sales And Use Tax Revenue In The Digital Age, Jessica Nicole Cory

Oklahoma Journal of Law and Technology

No abstract provided.


Real Property Tax Exemption - Current Trends In The State Of New York, Charles J. Tobin, New York State Catholic Conference Albany, New York Sep 2017

Real Property Tax Exemption - Current Trends In The State Of New York, Charles J. Tobin, New York State Catholic Conference Albany, New York

The Catholic Lawyer

No abstract provided.


Real Property Tax Exemption - Current Trends At The State Level, James A. Serritella, Reuben & Proctor Chicago, Illinois Sep 2017

Real Property Tax Exemption - Current Trends At The State Level, James A. Serritella, Reuben & Proctor Chicago, Illinois

The Catholic Lawyer

No abstract provided.


The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei Jul 2017

The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei

Shu-Yi Oei

In this Article, we investigate the tax issues and challenges facing Uber and Lyft drivers by studying their online interactions in three internet discussion forums: Reddit.com, Uberpeople.net, and Intuit TurboTax AnswerXchange. Using descriptive statistics and content analysis, we examine (1) the substantive tax concerns facing forum participants, (2) how taxes affect their driving and profitability decisions, and (3) the degree of user sophistication, accuracy of legal advising, and other cultural features of the forums.

We find that while forum participants displayed generally accurate understandings of tax filing and income inclusion obligations, their approaches to expenses and deductions were ...