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Full-Text Articles in Taxation-State and Local
America The Divisible: Local Taxes And The Salt Subsidy, Matthew S. Johnson
America The Divisible: Local Taxes And The Salt Subsidy, Matthew S. Johnson
BYU Law Review
The state and local tax (SALT) deduction subsidizes localities in a way that has not fully been appreciated by policymakers, practitioners, or academics. While the state portion of the SALT deduction captures headlines and receives significant attention from academics, the local portion has been overlooked. Local taxes introduce concerns that are not relevant to state-levied taxes. The local tax deduction provides a greater subsidy, per capita, for wealthy localities than it does for economically heterogeneous or less wealthy localities. This Note is the first to quantify the subsidy received by localities through the SALT deduction. This Note contributes to the …
Netflix And (Tax) Bill: Retail Sales Taxation Of Services, Grace Stephenson Nielsen
Netflix And (Tax) Bill: Retail Sales Taxation Of Services, Grace Stephenson Nielsen
BYU Law Review
No abstract provided.
Information Matters In Tax Enforcement, Leandra Lederman, Joseph C. Dugan
Information Matters In Tax Enforcement, Leandra Lederman, Joseph C. Dugan
BYU Law Review
Most scholars recognize both that the government needs information about taxpayers’ transactions to determine whether their reporting is honest, and that third third-party reporting helps the government obtain that information. Given governments’ reliance on tax collections, it would be risky to think that information or third third-party reporting is not needed by tax agencies. However, a recent article by Professor Wei Cui asserts that “modern governments can practice ‘taxation without information.’” Professor Cui’s argument rests on two claims: (1) “giving governments effective access to taxpayer information through third parties does not explain the success of modern tax administration” because, he …
Rethinking The Dormant Commerce Clause: The Supreme Court As Catalyst For Spurring Legislative Gridlock In State Income Tax Reform, Brian L. Hazen
Rethinking The Dormant Commerce Clause: The Supreme Court As Catalyst For Spurring Legislative Gridlock In State Income Tax Reform, Brian L. Hazen
BYU Law Review
No abstract provided.
State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein
State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein
BYU Law Review
No abstract provided.
Questioning The Viability Of The Sales Tax: Can It Be Simplified To Create A Level Playing Field?, Rich Mckeown
Questioning The Viability Of The Sales Tax: Can It Be Simplified To Create A Level Playing Field?, Rich Mckeown
BYU Law Review
No abstract provided.
Rethinking State And Local Reliance On The Retail Sales Tax: Should We Fix The Sales Tax Or Discard It?, Charles E. Mclure Jr.
Rethinking State And Local Reliance On The Retail Sales Tax: Should We Fix The Sales Tax Or Discard It?, Charles E. Mclure Jr.
BYU Law Review
No abstract provided.
State Taxation Of Interstate Commerce Under Public Law 86-272: "A Riddle Wrapped In An Enigma Inside A Mystery", Timothy J. Sweeney
State Taxation Of Interstate Commerce Under Public Law 86-272: "A Riddle Wrapped In An Enigma Inside A Mystery", Timothy J. Sweeney
BYU Law Review
No abstract provided.
The "Unitary" Business In State Taxation: Confusion At The Supreme Court?, C. Douglas Floyd
The "Unitary" Business In State Taxation: Confusion At The Supreme Court?, C. Douglas Floyd
BYU Law Review
No abstract provided.
A Deferential Interpretation Of The Complete Auto Transit Test For Determining Whether A State Tax Unconstitutionally Burdens Interstate Commerce: Commonwealth Edison Co. V. Montana, Richard L. Musick
BYU Law Review
No abstract provided.
Tax Apportionment Of The Income Of A Unitary Business: An Examination Of Mobil Oil Corp. V. Commissioner Of Taxes Of Vermont, William D. Dexter
Tax Apportionment Of The Income Of A Unitary Business: An Examination Of Mobil Oil Corp. V. Commissioner Of Taxes Of Vermont, William D. Dexter
BYU Law Review
No abstract provided.
The Impact Of The Mobil Case On Apportionment Of Income, Frank M. Keesling
The Impact Of The Mobil Case On Apportionment Of Income, Frank M. Keesling
BYU Law Review
No abstract provided.
California's Contributions To State And Local Taxation, Frank M. Keesling
California's Contributions To State And Local Taxation, Frank M. Keesling
BYU Law Review
No abstract provided.
A Municipality's Interest In An Electrical Power Generating Facility : Some Tax Considerations, Dale C. Hatch
A Municipality's Interest In An Electrical Power Generating Facility : Some Tax Considerations, Dale C. Hatch
BYU Law Review
No abstract provided.