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Articles 1 - 7 of 7
Full-Text Articles in Taxation-State and Local
Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner
Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner
West Virginia Law Review
No abstract provided.
State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein
State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein
Scholarly Works
If the field of state taxation has become somewhat of an academic backwater, it is not for want of issues warranting sustained scholarly attention. The Supreme Court alone has provided ample grist for the academic mill by handing down an extraordinary number of significant decisions delineating the federal constitutional restraints on state tax power. Among the state tax questions considered by the Court in recent years, none has figured so prominently and persistently in its deliberations as the states' power to tax the income of multijurisdictional corporations. In Allied-Signal, Inc. v. Director, Division of Taxation, the Court revisited the most …
Estate Tax Return Preparation Software, Mark Gillett
Estate Tax Return Preparation Software, Mark Gillett
Mark R Gillett
No abstract provided.
Choosing The Form Of A Federal Value-Added Tax: Implications For State And Local Retail Sales Taxes, Alan Schenk
Choosing The Form Of A Federal Value-Added Tax: Implications For State And Local Retail Sales Taxes, Alan Schenk
Law Faculty Research Publications
No abstract provided.
How Goes The American Dream?, Chester Smolski
How Goes The American Dream?, Chester Smolski
Smolski Texts
"Americans are a hard-working lot. The ambitious American worker has fewer holidays, less vacation time and other benefits than Western Europeans. They are well-rewarded for their pursuit of the American dream. Home ownership rates in this country are among the highest rates in the world. The typical American worker has more cars and more kitchen gadgets, electronic hardware, recreational gear and more computers in his home than any other worker in the world."
Corporate Tax Policy And The Right To Know: Improving State Tax Policymaking By Enhancing The Legislative And Public Access, Richard Pomp
Corporate Tax Policy And The Right To Know: Improving State Tax Policymaking By Enhancing The Legislative And Public Access, Richard Pomp
Faculty Articles and Papers
This report examines the need for disclosure of state corporate income tax data in order to facilitate more thoughtful tax policymaking as well as accountability and openness in government. While disclosure of federal income tax data has been resolved by the SEC’s required disclosures of public corporations, the only states that have laws mandating disclosure of information relating to their state’s income tax are Arkansas, West Virginia, and Massachusetts.
Firm-specific disclosure of corporate tax information at the state level is necessary for informed tax policy, essential to public understanding of corporate tax reform issues, and will complement SEC mandated disclosures. …
Tax Policy At The Beginning Of The Clinton Administration, Michael J. Graetz
Tax Policy At The Beginning Of The Clinton Administration, Michael J. Graetz
Faculty Scholarship
Ten years ago, in 1983, the Yale Journal on Regulation was started by students at the Yale Law School to foster scholarship and debate on issues of regulatory policy. Today the Journal staff consists of students from Yale University graduate and professional programs in law, management, forestry, and public health. One of the Journal's primary missions was to track the regulatory/deregulatory developments under the Reagan Administration and later the Bush Administration. Since our tenth anniversary coincided with the installment of a Democratic Administration under President Clinton, we have asked two professors at the Yale Law School to submit an essay …