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Full-Text Articles in Taxation-State and Local
Will Retroactive Proposition 30 Ever Be Challenged?, Frank J. Doti
Will Retroactive Proposition 30 Ever Be Challenged?, Frank J. Doti
Frank J. Doti
Professor Doti's article challenges the constitutionality of California Proposition 30. California voters passed Proposition 30 in 2012 to increase for seven years the income tax rates for those making more than $250,000. The highest tax bracket for individuals with more than $500,000 in taxable income was increased from 9.3% to 12.3%. Proposition 30 was approved by voters on November 6, 2012, but the increased rates were made retroactive—without effective notice—to January 1, 2012.
Retroactive tax laws eviscerate respect for the law and may result in a deprivation of due process of law under the Fifth Amendment of the U.S. Constitution. …
State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown
State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown
Dr Robert Brown
No abstract provided.
State Property Taxes And The Federal Supreme Court, Robert C. Brown
State Property Taxes And The Federal Supreme Court, Robert C. Brown
Dr Robert Brown
No abstract provided.