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Articles 1 - 19 of 19
Full-Text Articles in Taxation-State and Local
"Cut—And That's A Wrap"—The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard
"Cut—And That's A Wrap"—The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard
Scholarly Articles
State tax incentives for the film industry will remain part of the economic development program of many states despite recent troubled programs and calls by public advocacy groups to reign in or eliminate such programs. Some states have reduced or eliminated their film industry incentive programs, but accountability remains an issue for the forty-five percent of states with film incentive programs that do not require audit verification or substantiation of the benefits gained from the programs. The U.S. film industry continues to grow and there is opportunity for states with well-developed programs and rigorous compliance standards to be successful—providing net …
"Was The Deal Worth It?": The Dilemma Of States With Ineffective Economic Incentives Programs, Randle B. Pollard
"Was The Deal Worth It?": The Dilemma Of States With Ineffective Economic Incentives Programs, Randle B. Pollard
Scholarly Articles
Federal subsidies to state and local governments have been substantially reduced due to public opinion prioritizing the reduction of the federal deficit, the recent "fiscal cliff" legislation, and the federal budget "sequester cuts." In addition, in many states, revenue collection from individual and corporate income tax is below prerecession levels. To address the reduction in federal funding and reduced revenue collections, state and local governments will increasingly rely on economic incentive programs to grow their economies through increased job creation and private capital investment within their jurisdictions. These economic incentive programs are no longer comprised of simple tax reductions for …
Who’S Going To Pick Up The Trash? Using The Build America Bond Program To Help State And Local Governments’ Cash Deficits, Randle B. Pollard
Who’S Going To Pick Up The Trash? Using The Build America Bond Program To Help State And Local Governments’ Cash Deficits, Randle B. Pollard
Scholarly Articles
All over the United States, state and local governments are facing increasing revenue deficits due to the current economic recession. Even during good economic times, state and local governments experience temporary cash-flow deficits. State and local governments use short-term municipal bond debt to finance temporary cash-flow deficits caused by the normal erratic collection of tax revenue. The issuance of short-term debt secured by future tax revenue has always been a financing tool that helped local governments with cash-flow problems.
The effects of the subprime mortgage crisis and the current recession threaten state and local governments’ ability to use this financial …
Beyond Batsa: State Taxation Without State Boundaries?, Neil V. Birkhoff
Beyond Batsa: State Taxation Without State Boundaries?, Neil V. Birkhoff
Washington and Lee Law Review
In his Note, Beyond BA TSA: Getting Serious About State Corporate Tax Reform, Quinn Ryan provides us with the following: (1) an overview of the problem of diminishing state corporate tax revenues;2 (2) the basic legal principles applicable in administering state corporate income taxes;3 and (3) a history of the development of state tax nexus standards.4 Ryan uses the Business Activity Tax Simplification Act of 2009 (BATSA) to point out where reform is necessary and argues that BATSA is not the answer.6 While Ryan notes the myriad of problems with corporate income tax apportionment statutes 7 he leaves the mechanics …
The Difficulty Of Getting Serious About State Corporate Tax Reform, Charles E. Mcclure
The Difficulty Of Getting Serious About State Corporate Tax Reform, Charles E. Mcclure
Washington and Lee Law Review
In his Note, Beyond BATSA: Getting Serious About Corporate Tax Reform,1 Quinn Ryan examines several common defects of state corporate income taxes that, in isolation or in combination, create distortions, inequities, and complexity, and argues for federal legislation that would substantially reduce the problems he describes. I will expand a bit on Ryan's analysis, review some history, and argue that neither multilateral state action nor federal legislation-especially legislation that would not make matters worse-is likely to occur.
Beyond Batsa: Getting Serious About State Corporate Tax Reform, Quinn T. Ryan
Beyond Batsa: Getting Serious About State Corporate Tax Reform, Quinn T. Ryan
Washington and Lee Law Review
The state corporate income tax system is broken, and only Congress can fix it. The current state of affairs is problematic for states, burdensome for multistate corporations,2 and unfair to smaller, local businesses.3 States are unable to resolve these problems themselves; federal intervention is the only solution.
Does The Tax Injunction Act Of 1937 Affect State Court Jurisdiction Over State Tax Challenges Under Section 1983 Of The Civil Rights Act Of 1871?
Washington and Lee Law Review
No abstract provided.
Armco Inc. V. Hardesty, Lewis F. Powell, Jr.
Armco Inc. V. Hardesty, Lewis F. Powell, Jr.
Supreme Court Case Files
No abstract provided.
Virginia Tax Procedures: Unfinished Business, J. Timothy Philipps
Virginia Tax Procedures: Unfinished Business, J. Timothy Philipps
Washington and Lee Law Review
No abstract provided.
Moe V. Confederated Salish And Kootenai Tribes Of Flathead Reservation, Lewis F. Powell Jr.
Moe V. Confederated Salish And Kootenai Tribes Of Flathead Reservation, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Kahn V. Shevin And The "Heightened Rationality Test": Is The Supreme Court Promoting A Double Standard In Sex Discrimination Cases?
Washington and Lee Law Review
No abstract provided.
Sales Tax Implications Of Retailer's Purchase Of Premium Merchandise For Trading Stamp Redemption
Sales Tax Implications Of Retailer's Purchase Of Premium Merchandise For Trading Stamp Redemption
Washington and Lee Law Review
No abstract provided.
State Tax Liability Of Servicemen And Their Dependents, John E. Flick
State Tax Liability Of Servicemen And Their Dependents, John E. Flick
Washington and Lee Law Review
No abstract provided.
Property-Effect Of Tax Sales On Appurtenant Easement Upon Servient Estate Sold For Delinquent Taxes. [Federal]
Washington and Lee Law Review
No abstract provided.
Taxation-Application Of State Use Tax To Printing Press Employed In Maintaining Interstate Commerce. [South Dakota]
Washington and Lee Law Review
No abstract provided.
Constitutional Law-Validity Of State Gross Receipts Tax On Carrier Operating Between Termini Within State Over Route Through Other State
Washington and Lee Law Review
No abstract provided.
Constitutional Law-Power Of State To Impose License Tax On Foreign Insurance Company Doing Business In State. [United States Supreme Court]
Washington and Lee Law Review
No abstract provided.
Constitutional Law-Validity Of State Tax On Interstate Carrier Levied In Lieu Of Gasoline Tax. [Virginia]
Washington and Lee Law Review
No abstract provided.
Taxation-Power Of State To Impose Tax Measured By Intrastate Earnings On Declaration Of Dividends By Foreign Corporations [Wisconsin V. J. C. Penney, U. S. Sup. Ct. 1940]
Washington and Lee Law Review
No abstract provided.