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Articles 1 - 8 of 8
Full-Text Articles in Taxation-State and Local
Rider V. County Of San Diego: Special Districts And Special Taxes Under Proposition 13, William A. Stahr
Rider V. County Of San Diego: Special Districts And Special Taxes Under Proposition 13, William A. Stahr
San Diego Law Review
The voters of California passed initiative Proposition 13 in 1978. This initiative limited the ability of state and local taxing authorities to raise revenue. The courts were left with the difficult task of interpreting that initiative as applied to numerous factual situations, a task made more difficult by the lack of any meaningful legislative history. When San Diego County sought to finance certain judicial and criminal facilities with a sales tax increase, the California Supreme Court had already lain out an analysis of Proposition 13 that suggested the new tax was constitutionally imposed. However, upon challenge in Rider v. County …
State Taxation Of Nonresidents' Pension Income, Walter Hellerstein
State Taxation Of Nonresidents' Pension Income, Walter Hellerstein
Scholarly Works
This article examines the issues raised by the efforts of some states to tax the pension income of their former residents and of the proposed congressional legislation to forbid such taxation. While there may be sound policy reasons for forbidding state taxation of nonresident pension income, they have yet to emerge clearly from the rhetoric that has thus far dominated the debate over the pension tax issue. The goal of the article is to examine the questions raised by the controversy over state taxation of nonresident pensions in the hope that dispassionate analysis of the problem may contribute to a …
The Refund Of Taxes Paid Pursuant To An Unconstitutional Tax Scheme And The Pass-On Defense: Beams Intellectual Dishonesty Threatens Every States' Budetary Stability, Edmund J. Rollo
West Virginia Law Review
No abstract provided.
An Economic And Political Look At Federalism In Taxation, Daniel Shaviro
An Economic And Political Look At Federalism In Taxation, Daniel Shaviro
Michigan Law Review
Part I of this article examines the reasons for preferring locationally neutral taxes and explains the basic tension between locational neutrality and state and local autonomy in taxation. Part II examines the federal judicial check on state and local taxation, which often relies on a principle barring discrimination against outsiders or interstate commerce. Part III explores the need for a broad federal judicial check by examining state and local governments' reasons for imposing (or avoiding) locationally distortive taxes, the countervailing benefits of allowing such governments broad autonomy in taxation, and Congress' willingness to strike down locationally distortive taxes under its …
Annual Survey Of Virginia Law: Taxation, Thomas P. Rohman, Wendy B. Gayle
Annual Survey Of Virginia Law: Taxation, Thomas P. Rohman, Wendy B. Gayle
University of Richmond Law Review
This article covers legislative changes and judicial decisions affecting Virginia taxation from July, 1991 to July, 1992. Its purpose is to alert Virginia's tax and general practitioners to these developments.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Perfecting The Special Use Election: Congress Giveth, And The Service Taketh Away, Mark Gillett
Perfecting The Special Use Election: Congress Giveth, And The Service Taketh Away, Mark Gillett
Mark R Gillett
No abstract provided.
Equitable Apportionment In Oklahoma: What Hath The Courts Wrought?, Mark R. Gillett
Equitable Apportionment In Oklahoma: What Hath The Courts Wrought?, Mark R. Gillett
Mark R Gillett
No abstract provided.