Taxation-State and Local Commons^™

Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, Megan E. Bowling

University of Cincinnati Law Review

No abstract provided.

How The State And Federal Tax Systems Operate To Deny Educational Opportunities To Minorities And Other Lower Income Students, Camilla E. Watson

Scholarly Works

The importance of education cannot be overstated. Education is a core principle of the American Dream, and as such, it is the ticket to a better paying job, homeownership, financial security, and a better way of life. Education is the key factor in reducing poverty and inequality and promoting sustained national economic growth. But while the U.S. Supreme Court has referred to education as "perhaps the most important function of the state and local governments," it has nevertheless stopped short of declaring education a fundamental right guaranteed under the Constitution. As a consequence, because education is not considered a fundamental …

Tax Policy And Our Democracy, Clinton G. Wallace

Michigan Law Review

Review of Anthony C. Infanti's Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves.

Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin

Faculty Scholarship

Contingency fee agreements between local tax assessors and contract auditors on the one hand, and property owners and private tax consultants on the other, create perverse financial incentives that undermine the integrity of state and local tax administration. When local governments engage outside auditors to identify undervalued or escaped taxable property, the practice raises serious due process and ethical concerns. As a matter of policy, diverting a share of property tax revenue to private third parties in consideration for outsourced tax assessment services undermines public accountability and reduces net property tax revenue for local government services. And when states allow …

Just A Matter Of Fairness: Tax Consequences Of The Service’S Revised Community Property Treatment Of California Registered Domestic Partners (Rdps), Francine J. Lipman

Scholarly Works

No abstract provided.

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.

Kentucky Tax Law, Second Edition, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Thomas A. Brown, Timothy C. Kimmel, C. Christopher Muth, Douglas P. Romaine, Mark F. Sommer, Randy L. Treece

Continuing Legal Education Materials

A reference for Kentucky lawyers on real and personal property taxation, Kentucky sales and use taxation, Kentucky individual income taxation, corporate income taxation, and procedures before the Kentucky Board of Tax Appeals.

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel

John M. McCormack Graduate School of Policy and Global Studies Publications

Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.

The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall …

Constitutional Uniformity And Equality In State Taxation, Wade J. Newhouse

Michigan Legal Studies Series

The method of approach and arrangement of materials are developed during the course of the monograph. Therefore, it is not necessary to repeat them here. The purpose of the study is twofold. First, it should provide background material for constitutional revision. Second, it should aid counsel and court in deciding cases arising under existing constitutional limitations and state legislatures in drafting tax measures in such a way that pitfalls in existing limitations are avoided. The greater part of this monograph was prepared during a two year period from June 1951 to 1953, while I was a Research Assistant with the …

The Measure Of Sales Taxes, Arthur H. Northrup

Vanderbilt Law Review

The measure of the tax is as significant a problem in sales taxation as is assessment in ad valorem property taxation or the determination of net income for income taxation. It is the base for taxation.

Sales taxes are creations of state statutes. The appendix presents a general summary of these statutes to show their provisions. Separate state excise taxes on cigarettes or spirits are not included within the scope of this paper, nor are taxes on selling, storing or distributing motor fuels or oils. These excises present special problems, as do separate taxes on extraction, oil drilling and mining. …

State Taxation Of Leasehold Interest In Property Owned By Federal Government

Indiana Law Journal

Notes and Comments: Taxation

Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

Remedies Of Illegal Taxation, Thomas M. Cooley

Articles

Taxation is to a nation what the circulation of the blood is to he individual; absolutely essential to life. In ordinary times it is the chief burden which government imposes upon the people, and is likely, therefore, to be the greatest source of discontent. This renders it of the utmost importance that taxation should as nearly as possible be just, and also that it should appear to those who pay it to be just. Absolute justice, however, is unattainable.