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Articles 1 - 30 of 34
Full-Text Articles in Taxation-State and Local
Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa
Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa
Georgia State University Law Review
The Act amends Georgia’s sales tax statute to shift the burden for the collection of sales taxes on online sales from the purchaser to the retailer.
Taxation, Craig G. Bell, Michael H. Brady
Taxation, Craig G. Bell, Michael H. Brady
University of Richmond Law Review
This article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its sections cover legislative activity, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Attorney General of Virginia over the past year.
"Works For Me": What's Next For Pennsylvania Corporate Tax Liabilities After Nextel Communications Of The Mid-Atlantic V. Commonwealth, Riley Bauer
Villanova Law Review
No abstract provided.
The Meaning Of Capital In The Twenty-First Century, Edward J. Mccaffery
The Meaning Of Capital In The Twenty-First Century, Edward J. Mccaffery
Edward J McCaffery
America is on a path towards a level of both wealth and income inequality unparalleled in recorded history. Thomas Piketty’s Capital in the Twenty-First Century summarizes and conveys the work of Piketty and many co-authors, over many decades, looking at the structure of income and wealth inequality across many nations and centuries. This review essay builds on Piketty’s ambitions as well as his data, in order to put forth a better solution: one that accepts and even embraces the facts of unequal ownership of capital, but changes the social meaning of those facts to avoid the social harms that follow …
The Death Of The Income Tax (Or, The Rise Of America's Universal Wage Tax), Edward J. Mccaffery
The Death Of The Income Tax (Or, The Rise Of America's Universal Wage Tax), Edward J. Mccaffery
Edward J McCaffery
In 1913, with whispers of progressive politics in the air, Americans ratified a Constitutional amendment allowing for a tax on “all incomes, from whatever source derived.”This set the stage for the individual income tax, a tax meant to fall on wealth and the wealthy. It was a small step, but it was a step. Capital and labor, wealth and wages, would each be paying the price of civilization. The corporate income and gift and estate taxes soon formed a troika of wealth taxes, though the individual income tax fell on upper-income wages as well.
Things changed. Over a century later, …
Taxing Wealth Seriously, Edward J. Mccaffery
Taxing Wealth Seriously, Edward J. Mccaffery
Edward J McCaffery
The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see once …
Bleeding Women Dry: Tampon Taxes And Menstrual Inequity, Jorene Ooi
Bleeding Women Dry: Tampon Taxes And Menstrual Inequity, Jorene Ooi
Northwestern University Law Review
In recent years, the problem of menstrual inequity has attracted increased attention. Most states impose a sales tax on menstrual hygiene products—a “tampon tax.” A burgeoning social movement has sought to end the tampon tax, and lawmakers have taken notice by introducing, and in some cases successfully passing, measures to repeal the tax by exempting menstrual hygiene products from the sales tax. This Note evaluates, from a tax policy standpoint, the pros and cons of repealing the tampon tax. It argues that although repeal is usually undesirable as a matter of tax design, the tax should nevertheless be repealed both …
How Shell Entities And Lack Of Ownership Transparency Facilitate Tax Evasion And Modern Policy Responses To These Problems
Marquette Law Review
The purpose of this article is to review the use and application of shell entities, as they facilitate tax evasion, impede investigations, and harm society. This article details the types and characteristics of shell entities, reviews actual cases to exhibit how shells are abused, outlines reasons shells disguise beneficial ownership, and analyzes steps taken by countries and organizations to thwart the abuse of shell entities. Many types of shell entities are used by tax evaders and are often layered in an intricate network which conceals the identity of beneficial owners. Nominees and bearer shares are used in tandem with shell …
Taxing & Zapping Marijuana: Blockchain Compliance In The Trump Administration Part 5, Richard Thompson Ainsworth, Brendan Magauran
Taxing & Zapping Marijuana: Blockchain Compliance In The Trump Administration Part 5, Richard Thompson Ainsworth, Brendan Magauran
Faculty Scholarship
This is the fifth part of a five-part series dealing with the rescission by U.S. Attorney General Jeff Sessions of the Obama-era policy that discouraged federal prosecutors from bringing charges in all but the most serious marijuana cases.
This article focuses on the back-end leakage in the state’s obligation to control both the physical flows of legalized marijuana, as well as the related fiscal flows (the proceeds of legalized marijuana sales). These flows intersect dramatically in retail-level frauds.
There are very few new proposals on how to solve the physical flow problems with consumer re-sales into the black market. Traditional …
The Contemporary Tax Journal Volume 7, No. 2 – Summer 2018
The Contemporary Tax Journal Volume 7, No. 2 – Summer 2018
The Contemporary Tax Journal
No abstract provided.
Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute, Silin Chen, June Hostetter, Sahdia Saiara, Jessica Wong, Cherry Zheng
Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute, Silin Chen, June Hostetter, Sahdia Saiara, Jessica Wong, Cherry Zheng
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Taxing & Zapping Marijuana: Blockchain Compliance In The Trump Administration Part 1, Richard Thompson Ainsworth, Brendan Magauran
Taxing & Zapping Marijuana: Blockchain Compliance In The Trump Administration Part 1, Richard Thompson Ainsworth, Brendan Magauran
Faculty Scholarship
On January 4, 2018, the Trump Administration through Attorney General Sessions rescinded an Obama-era policy1 that discouraged federal prosecutors from bringing charges in all but the most serious marijuana cases under the federal Controlled Substances Act,2 as well as under the Bank Secrecy Act.3 Federal law is at odds with state law in the majority of states on the legalization and subsequent state taxation of marijuana.4 Twenty-eight states and the District of Columbia have at least partially legalized marijuana. Eight of these states have legalized both medicinal and recreational use.5 With limited exceptions, legalized sales of marijuana are taxed.
We …
Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones
Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones
St. Mary's Law Journal
Abstract forthcoming
"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, Bernadette Atuahene
"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 systemic unconstitutional assessments and unprecedented …
Singapore Income Taxation, Vincent Ooi, Irving Aw, Joanna Yap
Singapore Income Taxation, Vincent Ooi, Irving Aw, Joanna Yap
Research Collection Yong Pung How School Of Law
28.1.1 Section 10(1) of the Income Tax Act (Cap. 134, 2014 Rev. Ed.) (“ITA”) is the charging provision which provides for income tax to be payable for each year of assessment (“YA”) upon the income of any person. Income is taxable if it falls within one of the enumerated heads of charge under sections 10(1)(a) to (g).Income is taxable only if it is sourced in Singapore, i.e. accruing in or derived from Singapore, or received in Singapore from outside Singapore, subject to variations.Only revenue (and not capital) receipts are taxable, and only revenue (and not capital) expenses are deductible for …
Full Faith And Credit, Choice Of Laws, And Extraterritorial Regulation Of Corporate Transactions, Gregory S. Sergienko
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 having …
Basic (Non-Technical) Requirements – Electronic Monitoring Agreement For Zappers, Phantomware, And Other Sales Suppression Devices Appendix A, Richard Thompson Ainsworth, Robert Chicoine
Basic (Non-Technical) Requirements – Electronic Monitoring Agreement For Zappers, Phantomware, And Other Sales Suppression Devices Appendix A, Richard Thompson Ainsworth, Robert Chicoine
Faculty Scholarship
The State of Washington v. Wong, Wash. Super. Ct., No. 16-1-00179-0 is the State of Washington’s first judicially resolved case involving an automated sales suppression device. Months of negotiations led to a plea agreement and the State’s first electronic sales monitoring agreement (August 30, 2017). The taxpayer violated RCW 82.32.290 (4)(a) by knowingly possessing, and knowingly using a Zapper to suppress sales.
The penalties in this case were severe. Not only were all taxes, penalties, and interest lawfully due required to be paid, but as a Class C felony incarceration of up to 5 years, a $10,000 fine, or both …
The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018
The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018
The Contemporary Tax Journal
No abstract provided.
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
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
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
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.
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
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.
Questioning Quill, Hayes R. Holderness
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. …
The Case For Preempting Salt Cap Workarounds, Hayes R. Holderness
The Case For Preempting Salt Cap Workarounds, Hayes R. Holderness
Law Faculty Publications
In late 2017 the Tax Cuts and Jobs Act (P.L. 115-97) was passed into law. Controversy instantly ensued. One major controversy revolves around the capping of the Internal Revenue Code section 164 state and local tax deduction at $10,000 per taxpayer (the SALT cap). Viewed by many blue states as an attack on their citizens, the SALT cap has spurred counterattacks in the form of state legislation designed to provide taxpayers with an avenue to counter the effects of the SALT cap (the SALT cap workarounds). While others have and are considering the effectiveness of the SALT cap workarounds, this …
Who Benefits From Repealing Tampon Taxes? Empirical Evidence From New Jersey, Christopher A. Cotropia
Who Benefits From Repealing Tampon Taxes? Empirical Evidence From New Jersey, Christopher A. Cotropia
Law Faculty Publications
Many state and local governments exclude some medical products from the sales tax base, including some that are primarily used by men such as hair growth products. However, tampons and other menstrual hygiene products are subject to sales taxes in most states. A recent social movement advocates for the repeal of these “tampon taxes” and several class action lawsuits have been filed against states citing equal protection violations. In this article, we use the 2005 elimination of menstrual hygiene products from the sales tax base in New Jersey as a natural experiment to study who benefits from the repeal of …
Congress Should Sprinkle Some Salt On The Federal Courts, Hayes R. Holderness
Congress Should Sprinkle Some Salt On The Federal Courts, Hayes R. Holderness
Law Faculty Publications
Observers of the state and local tax world regularly note the seemingly irresponsible actions so often taken by state revenue agencies, by state courts, and by state legislatures — a few recent examples of states acting badly are set forth below. In many ways federal law has encouraged these types of actions by placing limited checks on the states. The federal Tax Injunction Act (TIA) and the common law comity doctrine keep federal courts off the states’ backs. Also, the Supreme Court’s South Dakota v. Wayfair Inc. decision and its Murphy v. National Collegiate Athletic Association decision, in which state …
The Economics Of American Higher Education In The New Gilded Age, Paul Campos
The Economics Of American Higher Education In The New Gilded Age, Paul Campos
Publications
No abstract provided.
Two New York Tax Cases, Joel S. Newman
Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe
Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe
Loyola of Los Angeles Law Review
No abstract provided.