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Articles 1 - 7 of 7
Full-Text Articles in Taxation-State and Local
Public Policy And The Missing Link: A Progress Report On The Design And Implementation Of The Massachusetts Linked Deposit Program, Jim T. Campen
Public Policy And The Missing Link: A Progress Report On The Design And Implementation Of The Massachusetts Linked Deposit Program, Jim T. Campen
John M. McCormack Graduate School of Policy and Global Studies Publications
The idea underlying the Massachusetts Linked Deposit Program (LDP), which has been operated by the Treasurer since 1978, is that a portion of the money in the state's General Fund is deposited in Massachusetts banks, with the amounts awarded to individual banks linked to their performance in serving the people and communities of Massachusetts. Bidding banks must offer a required minimum interest rate and must furnish specific information on the composition of their loan and investment portfolios. This information is used to compute a "linked deposit score" for each bank, which provides a basis for linking the awarding of public …
Interim Hearing On State Income Tax Reform, Senate Committee On Revenue And Taxation
Interim Hearing On State Income Tax Reform, Senate Committee On Revenue And Taxation
California Senate
No abstract provided.
The Negative Commerce Clause As A Restriction On State Regulation And Taxation: An Analysis In Terms Of Constitutional Structure, Robert A. Sedler
The Negative Commerce Clause As A Restriction On State Regulation And Taxation: An Analysis In Terms Of Constitutional Structure, Robert A. Sedler
Law Faculty Research Publications
No abstract provided.
Fairness And Function In The New York State Tax Appeals System: Proposals For Reform, Richard Kay, Richard Pomp, Robert D. Plattner
Fairness And Function In The New York State Tax Appeals System: Proposals For Reform, Richard Kay, Richard Pomp, Robert D. Plattner
Faculty Articles and Papers
Under current New York law, taxpayers who contest their assessments must rely upon a system of review conducted by the New York State Department of Taxation and Finance. Taxpayers, lawyers, and accountants have strongly attacked this system.1 Critical comment has also come from other, disinterested quarters. A 1975 report by the Governor's Task Force on Court Reform, for example, concluded that "the power to adjudicate tax disputes now given the State Tax Commission should be withdrawn from it." The 1979 Governor's Temporary Commission to Review the Sales and Use Tax Laws recommended the consideration of an independent tax appeals board. …
County Tax Collector's Reference Manual - State Of California, Office Of The State Controller
County Tax Collector's Reference Manual - State Of California, Office Of The State Controller
California Agencies
No abstract provided.
The Funding Of Children's Educational Costs, Douglas A. Kahn
The Funding Of Children's Educational Costs, Douglas A. Kahn
Articles
A plan for reduction of educational costs should take federal transfer taxes into account. The method chosen for reducing income tax liability usually will involve making gifts. To the extent that it is convenient to do so, the transfer tax consequences of making such gifts should be minimized. This article will examine the estate and gift tax consequences of the income tax reduction arrangements described herein and will consider means of structuring the transactions so as to minimize those consequences.
Federal Law And State Corporate Income Taxes, Charles E. Mclure, Jr.
Federal Law And State Corporate Income Taxes, Charles E. Mclure, Jr.
Vanderbilt Journal of Transnational Law
Beginning as early as 1959, when the Supreme Court handed down its decision in Northwestern States Portland Cement and Stockham Valves, the business community has repeatedly asked that federal legislation be enacted to restrict the scope of permissible state action in taxing corporate income. In the intervening quarter century, the only federal legislation on state corporate income tax was P.L. 86-272, which restricted the ability of states to tax a nondomiciliary company when the company's only activity in the state was the solicitation of sales. In 1983 following the Court's decision in Container Corporation of America, foreign corporations and foreign …