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Articles 1 - 18 of 18
Full-Text Articles in Taxation-State and Local
Local Government Revenues Post-1993 Legislative Session: A Combination Of New And Improved, Mary Kay Falconer, Linda K. Barrow, Steven O'Cain
Local Government Revenues Post-1993 Legislative Session: A Combination Of New And Improved, Mary Kay Falconer, Linda K. Barrow, Steven O'Cain
Florida State University Law Review
No abstract provided.
Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner
Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner
West Virginia Law Review
No abstract provided.
State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein
State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein
Scholarly Works
If the field of state taxation has become somewhat of an academic backwater, it is not for want of issues warranting sustained scholarly attention. The Supreme Court alone has provided ample grist for the academic mill by handing down an extraordinary number of significant decisions delineating the federal constitutional restraints on state tax power. Among the state tax questions considered by the Court in recent years, none has figured so prominently and persistently in its deliberations as the states' power to tax the income of multijurisdictional corporations. In Allied-Signal, Inc. v. Director, Division of Taxation, the Court revisited the most …
Tax Update: The 1993 West Virginia Legislature, Harry Preston Henshaw Iii
Tax Update: The 1993 West Virginia Legislature, Harry Preston Henshaw Iii
West Virginia Law Review
No abstract provided.
Estate Tax Return Preparation Software, Mark Gillett
Estate Tax Return Preparation Software, Mark Gillett
Mark R Gillett
No abstract provided.
The Disclosure Of State Corporate Income Tax Data: Turning The Clock Back To The Future, Richard Pomp
The Disclosure Of State Corporate Income Tax Data: Turning The Clock Back To The Future, Richard Pomp
Faculty Articles and Papers
No abstract provided.
Fiscal Smell Tests: A Mid-Term Reality Check Of Massachusetts Finances, Joseph S. Slavet, Joseph R. Barresi
Fiscal Smell Tests: A Mid-Term Reality Check Of Massachusetts Finances, Joseph S. Slavet, Joseph R. Barresi
John M. McCormack Graduate School of Policy and Global Studies Publications
In his latest budget message the Governor points to achievement of a "real, but fragile fiscal balance. " On the credit side of the ledger, he cites four balanced budgets, reduced reliance on one-time revenues, no new taxes, five tax cuts, no deficit borrowing, and a triple upgrade in bond rating. On the debit side are continued spending pressures, slow tax revenue growth and burdensome levels of debt.
But is the fiscal condition of the Commonwealth stable, albeit fragile? Or would a careful reading of the numbers transmit another message?
The purpose of this report is to measure the Commonwealth's …
Choosing The Form Of A Federal Value-Added Tax: Implications For State And Local Retail Sales Taxes, Alan Schenk
Choosing The Form Of A Federal Value-Added Tax: Implications For State And Local Retail Sales Taxes, Alan Schenk
Law Faculty Research Publications
No abstract provided.
Dispelling The Myths: Florida's Non-Ad Valorem Special Assessments Law, Henry Kenza Van Assenderp, Andrew Ignatius Solis
Dispelling The Myths: Florida's Non-Ad Valorem Special Assessments Law, Henry Kenza Van Assenderp, Andrew Ignatius Solis
Florida State University Law Review
No abstract provided.
How Goes The American Dream?, Chester Smolski
How Goes The American Dream?, Chester Smolski
Smolski Texts
"Americans are a hard-working lot. The ambitious American worker has fewer holidays, less vacation time and other benefits than Western Europeans. They are well-rewarded for their pursuit of the American dream. Home ownership rates in this country are among the highest rates in the world. The typical American worker has more cars and more kitchen gadgets, electronic hardware, recreational gear and more computers in his home than any other worker in the world."
The Disclosure Of State Corporate Income Tax Data: Turning The Clock Back To The Future, Richard Pomp
The Disclosure Of State Corporate Income Tax Data: Turning The Clock Back To The Future, Richard Pomp
Faculty Articles and Papers
Public access to federal tax return information has been evaluated and debated since the enactment of the first federal income tax. As a way to fund the Civil War, the Revenue Act of 1862 imposed an income tax on individuals, and provided that members of the public were entitled to examine the names of taxpayers and their liabilities. The initial purpose of this public disclosure was to notify potential taxpayers of the amounts being assessed against them, not to permit the public scrutiny of individual taxpayers. The Revenue Act of 1864 changed that, making all returns open for public inspection …
Corporate Tax Policy And The Right To Know: Improving State Tax Policymaking By Enhancing The Legislative And Public Access, Richard Pomp
Corporate Tax Policy And The Right To Know: Improving State Tax Policymaking By Enhancing The Legislative And Public Access, Richard Pomp
Faculty Articles and Papers
This report examines the need for disclosure of state corporate income tax data in order to facilitate more thoughtful tax policymaking as well as accountability and openness in government. While disclosure of federal income tax data has been resolved by the SEC’s required disclosures of public corporations, the only states that have laws mandating disclosure of information relating to their state’s income tax are Arkansas, West Virginia, and Massachusetts.
Firm-specific disclosure of corporate tax information at the state level is necessary for informed tax policy, essential to public understanding of corporate tax reform issues, and will complement SEC mandated disclosures. …
A Washington State Income Tax—Again?, Hugh D. Spitzer
A Washington State Income Tax—Again?, Hugh D. Spitzer
Seattle University Law Review
This Article shows how, because of changes in key rulings of the United States Supreme Court and in other state court rulings on the character of income taxes, Washington’s legislature could now implement a graduated net income tax on both individuals and businesses. The Article Concludes that such a net income tax measure could lawfully be enacted by today’s legislature without amending the state’s constitution.
Property Taxation Of Indian Land After County Of Yakima V. Confederated Tribes And Bands Of The Yakima Nation, Robert W. Mcgee
Property Taxation Of Indian Land After County Of Yakima V. Confederated Tribes And Bands Of The Yakima Nation, Robert W. Mcgee
Seattle University Law Review
In 1987, Yakima County, Washington, initiated foreclosure proceedings on properties belonging to the Yakima Indian Nation and its members. The county's foreclosure was precipitated by the property owners' failure to pay past due ad valorem and excise taxes. Despite vigorous arguments by the Yakima Nation, the United States, and the thirty-one Yakima Indian families likely to be rendered homeless by an adverse decision, the United States Supreme Court held in County of Yakima v. Confederated Tribes and Bands of the Yakima Nation, that states have the power to impose ad valorem taxes on reservation land owned in fee by …
State And Local Taxes On Nonprofit Organizations, Rebecca S. Rudnick
State And Local Taxes On Nonprofit Organizations, Rebecca S. Rudnick
Articles by Maurer Faculty
No abstract provided.
A Washington State Income Tax - Again?, Hugh D. Spitzer
A Washington State Income Tax - Again?, Hugh D. Spitzer
Articles
This Article shows how, because of changes in key rulings of the United States Supreme Court and in other state court rulings on the character of income taxes, Washington’s legislature could now implement a graduated net income tax on both individuals and businesses. The Article concludes that such a net income tax measure could lawfully be enacted by today’s legislature without amending the state’s constitution.
Tax Policy At The Beginning Of The Clinton Administration, Michael J. Graetz
Tax Policy At The Beginning Of The Clinton Administration, Michael J. Graetz
Faculty Scholarship
Ten years ago, in 1983, the Yale Journal on Regulation was started by students at the Yale Law School to foster scholarship and debate on issues of regulatory policy. Today the Journal staff consists of students from Yale University graduate and professional programs in law, management, forestry, and public health. One of the Journal's primary missions was to track the regulatory/deregulatory developments under the Reagan Administration and later the Bush Administration. Since our tenth anniversary coincided with the installment of a Democratic Administration under President Clinton, we have asked two professors at the Yale Law School to submit an essay …