Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Taxation-Federal Income (8)
- Taxation-Transnational (6)
- Taxation-Federal Estate and Gift (5)
- Administrative Law (4)
- Education Law (4)
-
- Comparative and Foreign Law (3)
- Constitutional Law (3)
- Economics (3)
- Human Rights Law (3)
- Indian and Aboriginal Law (3)
- Law and Economics (3)
- Law and Society (3)
- Law and Technology (3)
- Legal Education (3)
- Public Law and Legal Theory (3)
- Social Welfare (3)
- State and Local Government Law (3)
- Accounting (2)
- Admiralty (2)
- Agency (2)
- Agriculture Law (2)
- Air and Space Law (2)
- Animal Law (2)
- Arts and Entertainment (2)
- Banking and Finance (2)
- Bankruptcy Law (2)
- Biography (2)
- Civil Law (2)
Articles 1 - 9 of 9
Full-Text Articles in Taxation-State and Local
Imagining A Progressive And Comprehensive Consumption Tax, Sean K. Raft
Imagining A Progressive And Comprehensive Consumption Tax, Sean K. Raft
ExpressO
The income tax system has become quite a mess. Unfortunately, the brunt of that mess falls primarily on the backs of the individual taxpayer, who is required to sift through the tens of thousands of pages of instructions and tax rules just to calculate, file, and pay what they owe. The filing burden and costs of compliance are already exorbitant, but they are only increasing.
In response to the complaints over the increasing complication, economists and tax scholars have imagined ways to improve or replace the income tax. Yet, the alternatives are either regressive or fail to generate enough revenue …
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Tribal-State Gaming Compacts And Revenue Sharing Provisions: Are The States Upping The Ante? , Richard L. Skeen
Tribal-State Gaming Compacts And Revenue Sharing Provisions: Are The States Upping The Ante? , Richard L. Skeen
ExpressO
In the ten years following, the Supreme Court’s ruling in the Seminole Tribe v. Florida, Indian Gaming has grown to over a $19 billion a year industry, in 26 States, involving over 241 Approved Class III Tribal Gaming Ordinances. States have been eager to get a piece of this ever-increasing pie. Some commentators have predicted that States will be reluctant to enter into new compacts or renew existing compacts, however, other’s have indicated that States will continue to demand a percentages of Gaming revenues.
This comment addresses the central issue of whether the Tribal-State compacts entered into subsequent to the …
Five Recommendations To Law Schools Offering Legal Instruction Over The Internet, Daniel C. Powell
Five Recommendations To Law Schools Offering Legal Instruction Over The Internet, Daniel C. Powell
ExpressO
This article addresses the emerging market for legal distance education. The market is being driven by recent changes in ABA regulations, as well as specialization in the curriculum, and expanding costs of traditional education. We are seeing the emergence of legal distance education consortiums, which offer a platform for the trading or selling of courses and programs.
However, much skepticism remains about the ability of distance education technology to offer law schools and law students a sufficiently interactive pedagogy. In the words of Supreme Court Justice Ruth Bader Ginsburg legal education is a “shared enterprise, a genuine interactive endeavor” that …
Designing Interstate Institutions: The Example Of The Ssuta, Brian D. Galle
Designing Interstate Institutions: The Example Of The Ssuta, Brian D. Galle
ExpressO
This Article presents a case study in designing cooperative interstate institutions. It takes as its subject the Streamlined Sales and Use Tax Agreement (“SSUTA”), a recently-developed compact among the States now awaiting congressional ratification. The SSUTA’s primary goal is to bring uniformity to the field of state and local sales taxation, a regime in which multi-jurisdictional sellers now confront literally thousands of different sets of rules. I predict here that the SSUTA as currently designed is unlikely to accomplish that goal, and attempt to suggest possible amendments that could improve its expected performance. From these efforts I extract larger lessons …
Finding The Constitutional Right To Education In San Antonio School District V. Rodriguez, John H. Ryskamp
Finding The Constitutional Right To Education In San Antonio School District V. Rodriguez, John H. Ryskamp
ExpressO
In Lawrence v. Texas, the Supreme Court abolished the scrutiny regime because it impermissibly interfered with an important fact, liberty. And yet, even in earlier cases which ostensibly upheld the scrutiny regime, it is difficult to see that the Court ever did so to the detriment of facts it considered important. In short, the Court often (always?) found itself raising the level of scrutiny for a fact in the same case it upheld the regime, leaving us to wonder if the scrutiny regime ever actually had any effect at all, or even whether the Court felt it was relevant. As …
Constitutional Limits On State Taxation Of Nonresident Trusts: Gavin Misinterprets And Misapplies Both Quill And Mcculloch, Joseph W. Blackburn
Constitutional Limits On State Taxation Of Nonresident Trusts: Gavin Misinterprets And Misapplies Both Quill And Mcculloch, Joseph W. Blackburn
ExpressO
No abstract provided.
A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And The Tax Code, Brian Galle
A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And The Tax Code, Brian Galle
ExpressO
Our federal government annually donates more than $75 billion in potential revenue to the States under section 164 of the Tax Code, the provision allowing itemizing taxpayers to deduct the cost of the state and local income, property, and sales taxes they paid during the tax year. This Article argues that expenditure may be a massive mistake. The deduction is, in theory, supposed to further federalism, by shifting revenues -- and therefore regulation -- downwards from the federal government to states and their local subsidiaries. What few commentators seem yet to have recognized, though, is that using the deduction for …
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.