Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
- Publication Type
Articles 1 - 9 of 9
Full-Text Articles in Taxation-State and Local
The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed: Bringing The Debate To A Conclusion, Edward A. Zelinsky
The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed: Bringing The Debate To A Conclusion, Edward A. Zelinsky
Articles
It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. The contemporary nonprofit hospital is a commercial enterprise, materially indistinguishable for tax purposes from its profit-making, taxed competitor. The federal income tax and the states’ income, sales and property taxes should treat all hospitals alike, regardless of whether such hospitals are nonprofit or for-profit enterprises. In the interests of equity and efficiency, these similar institutions should be taxed similarly.
As a political matter, nonprofit hospitals will continue to defend their tax-exempt status. Like any other lucrative, vested interest, nonprofit hospitals will continue to fight …
Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White
Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White
St. Mary's Law Journal
Abstract forthcoming
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
Padraig O'Malley
On November 4, 1980 the citizens of Massachusetts, by a vote of 59% to 41%, resoundingly endorsed a tax reduction plan known as Proposition 2 1/2. All communities in the Commonwealth were faced with an immediate reduction in their local revenues due to the immediate cut in the excise tax that Proposition 2 1/2 called for, and up to 130 communities will have to implement a 15% reduction in their tax levies for FY 1982. Already there are protestations from many local officials that they cannot make the required tax cuts without severely reducing the level of local services. The …
Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto
Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto
John M. McCormack Graduate School of Policy and Global Studies Publications
The finances of the City of Boston have been variously affected throughout its long history by regional and national economic cycles, by legal constraints and changes in the state-local tax system and by inter-municipal resource and expenditure disparities.
In more recent years, however, a series of tremors converged to propel Boston's seemingly chronic fiscal problem to the crisis stage. As inflation climbed to unprecedented double-digit levels, an overwhelming majority of the state's populace supported specific limits on property taxes, the primary source of municipal revenue. As a result, Boston was forced to reduce property tax levies by $144 million during …
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
Center for Studies in Policy and the Public Interest Publications
On November 4, 1980 the citizens of Massachusetts, by a vote of 59% to 41%, resoundingly endorsed a tax reduction plan known as Proposition 2 1/2. All communities in the Commonwealth were faced with an immediate reduction in their local revenues due to the immediate cut in the excise tax that Proposition 2 1/2 called for, and up to 130 communities will have to implement a 15% reduction in their tax levies for FY 1982.
Already there are protestations from many local officials that they cannot make the required tax cuts without severely reducing the level of local services. The …
Place Of Assessment And Taxation Of Tangible Personal Property In Indiana
Place Of Assessment And Taxation Of Tangible Personal Property In Indiana
Indiana Law Journal
No abstract provided.
Taxation - Jurisdiction To Tax Intangibles - Business Situs, William Stout Gordon
Taxation - Jurisdiction To Tax Intangibles - Business Situs, William Stout Gordon
Michigan Law Review
The appellant, a Delaware corporation doing business in Minnesota, held the controlling interest in the stock of a large number of banks in numerous states. It transacted its corporate business and fiscal affairs in Minnesota and maintained a business office there. A property tax was imposed by Minnesota upon appellant's shares of stock in Montana and North Dakota state banking corporations. Appellant contended that, since Montana and North Dakota had imposed a property tax on the same shares, the Minnesota tax was contrary to the Fourteenth Amendment. The Court held that the shares of stock had acquired a "business situs" …
Taxation - Situs Of Intangibles - Business Situs, Michigan Law Review
Taxation - Situs Of Intangibles - Business Situs, Michigan Law Review
Michigan Law Review
A manufacturing corporation incorporated in Delaware and maintained a nominal office there, but had branch offices and factories in several states. Its principal office was in West Virginia. All contracts made by the branch offices were subject to approval by the home office and withdrawals from the bank deposits in the several states were under the control of the home office. A West Virginia statute placed an ad valorem property tax on corporations whose bank deposits and accounts receivable were "liable to taxation." The state court applied the statute to the bank deposits in banks outside the state and to …
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
Michigan Law Review
This article, dealing with problems arising under the Michigan Tax Limitation Amendment, should be of general interest. The movement to reduce taxes on property is nation-wide, as Mr. Stason says. One form which the movement has taken has been to limit, by constitutional provision, the amount of tax which may be levied on property. Seventeen States already have such limitations and others may be expected to give consideration to like measures