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- Inc. taxpayer; tax collector; Complete Auto test; Tax Injunction Act; safe harbor; in personam jurisdiction; Burger King Corp. v. Rudzewicz; virtual presence; Public Law 86-272; brick-and-mortar; (1)
- Inc. v. Brady; forbidden effect; substantial nexus; Pike v. Bruce Church (1)
- Inc. v. City of Valdez; Complete Auto Transit (1)
- Inc. v. Department of Revenue of Illinois; commerce clause; S.B. 106; Congress; Kansas; Constitution; retailer; Polar Tankers (1)
- South Dakota; interstate commerce; due process; tax; sales tax; use tax; Supreme Court; Wayfair; physical presence; Quill Corp. V. North Dakota; National Bellas Hess (1)
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- Tax credits; LIHTC; QAP; discrimination; Qualified Allocation Plan (1)
- Tax law; state and local taxation; federal taxation; property law; real estate; real estate tax; property tax; legislation; land use law; housing law; government contracts; construction law; low income housing tax credits; IRS (1)
Articles 1 - 2 of 2
Full-Text Articles in Taxation-State and Local
South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson
South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson
Brooklyn Journal of Corporate, Financial & Commercial Law
For more than a century, brick-and-mortar retailers have been losing local customers—first with the rise of mail-order houses and then more acutely with the rapid growth of online retail. As a result, states have noticed a significant loss in sales tax revenue. While an equivalent amount of tax is typically still owed to the state in the form of a use tax, which is to be remitted to the state by the customer, because these taxes are not automatically collected at the time of the sale, customers have overwhelmingly elected not to pay them. In an effort to recover this …
Qap Out: Why The Federal Government Should Require More From How States Allocate Low-Income Housing Tax Credits, Connor Blancato
Qap Out: Why The Federal Government Should Require More From How States Allocate Low-Income Housing Tax Credits, Connor Blancato
Journal of Law and Policy
Prohibitively high land acquisition and construction costs block affordable housing developers from using the Low-Income Housing Tax Credit program in high opportunity areas. Policymakers must study the history of housing policy in the United States and realize that the LIHTC program works because it suitably balances previously problematic private-market competition, federalism concerns, and compliance issues. Federal lawmakers can look to Qualified Allocation Plans drafted by individual states as a way to encourage the construction of affordable housing without upsetting this equilibrium. To encourage such development, the federal government can require states, in determining tax credit allocations through QAPs, to give …