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Articles 1 - 11 of 11
Full-Text Articles in Taxation-State and Local
Virginia Limited Liability Company Act, Allan G. Donn
Virginia Limited Liability Company Act, Allan G. Donn
William & Mary Annual Tax Conference
No abstract provided.
Justice Scalia And The Commerce Clause: Reflections Of A State Tax Lawyer, Walter Hellerstein
Justice Scalia And The Commerce Clause: Reflections Of A State Tax Lawyer, Walter Hellerstein
Scholarly Works
This paper considers Justice Scalia's substantive views of the restraints that the commerce clause imposes on state taxation. My purpose is to examine critically Justice Scalia's dormant or "negative" commerce clause analysis of the state tax issues on which he has opined and to draw from that examination some general conclusions about Justice Scalia's commerce clause jurisprudence.
The Finnigan Case: A Reply To Vogelenzang's Second Stage Apportionment Of Unitary Income, Walter Hellerstein, Jerome R. Hellerstein
The Finnigan Case: A Reply To Vogelenzang's Second Stage Apportionment Of Unitary Income, Walter Hellerstein, Jerome R. Hellerstein
Scholarly Works
In this article J. Hellerstein and W. Hellerstein take issue with arguments made by Pierre Vogelenzang in a special report in Tax Notes that California’s second-stage apportionment of the income of a unitary business amounts to unconstitutional extraterritorial taxation. In the Finnigan case, the California State Board of Equalization held that sales made into California by a corporation that is not itself taxable in California, but is a member of a unitary group that is taxable there, are includable in the numerator of the state’s sales factor in apportioning income. The authors defend this result, arguing that the separate identity …
Tax To Grind: Unequal Personal Income Taxation Of Massachusetts Single-Parent Families And Options For Reform, Randy Albelda
Tax To Grind: Unequal Personal Income Taxation Of Massachusetts Single-Parent Families And Options For Reform, Randy Albelda
New England Journal of Public Policy
While Massachusetts households headed by single parents have, on average, less income than other types of families, they are subject to the same effective income tax rate as the population as a whole. Consequently, such head-of-household families are victims of inequitable tax treatment in two ways. First, their current personal exemptions result in a higher tax burden on these families than on families of the same size and income who file joint income tax returns. Second, head-of-household families, defined as single filers, must apply a lower no-tax threshold than joint filers, even though the former are also composed of two …
Estate Tax Return Preparation Software, Mark Gillett
Estate Tax Return Preparation Software, Mark Gillett
Mark R Gillett
No abstract provided.
Report Of The Senate Commission On Property Tax Equity And Revenue To The California State Senate, Senate Commission On Property Tax Equity And Revenue
Report Of The Senate Commission On Property Tax Equity And Revenue To The California State Senate, Senate Commission On Property Tax Equity And Revenue
California Senate
No abstract provided.
The Taxation And Budget Reform Commission: Florida's Best Hope For The Future, Donna Blanton
The Taxation And Budget Reform Commission: Florida's Best Hope For The Future, Donna Blanton
Florida State University Law Review
No abstract provided.
Judicially-Suggested Harassment Of Indian Tribes: The Potawatomis Revisit Moe And Colville, Michael Minnis
Judicially-Suggested Harassment Of Indian Tribes: The Potawatomis Revisit Moe And Colville, Michael Minnis
American Indian Law Review
No abstract provided.
Environmental Use Taxes?, Ralph Townsend
Tax Increment Financing: A Potential Redevelopment Financing Mechanism For New York Municipalities, Gary P. Winter
Tax Increment Financing: A Potential Redevelopment Financing Mechanism For New York Municipalities, Gary P. Winter
Fordham Urban Law Journal
This Article analyzes the New York Tax Increment Financing (TIF) law and its suitability as a locally administered redevelopment financing mechanism. This Article will explore the concept of tax increment financing, and examine the New York TIF law in terms of planning and implementation requirements for municipalities which choose to initiate recdevellopment projects using the statute.