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Full-Text Articles in Taxation-State and Local
The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown
The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown
Dr Robert Brown
No abstract provided.
The Saga Of State ‘Amazon’ Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske
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 …
On Tax Increase Limitations: Part Ii — Evasion And Transcendence, David Gamage, Darien Shanske
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.
Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend
Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend
David Gamage
This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.