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Taxation-State and Local Commons

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Full-Text Articles in Taxation-State and Local

Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades Dec 2016

Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades

Faculty Publications

No abstract provided.


Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner, Edward A. Zelinsky Nov 2016

Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner, Edward A. Zelinsky

Faculty Amicus Briefs

Amici curiae are 14 professors of law who have devoted much of their teaching and research to the area of state taxes and the role of state tax policy in our federal system. The names and affiliations (for identification purposes only) of amici are included in an addendum to this brief. The amici are concerned with the effect of this Court’s dormant Commerce Clause jurisprudence on the development of fair and efficient state tax systems. No decision of this Court has had more effect on state sales and use tax systems than Quill Corporation v. North Dakota. We believe …


Taxation, Craig D. Bell Nov 2016

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.