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Articles 1 - 17 of 17
Full-Text Articles in Taxation-State and Local
Recent Tax Developments In Virginia, William L.S. Rowe
Recent Tax Developments In Virginia, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Abandoned And Unclaimed Property: Legislative Update In Virginia, Robert G. Mcelroy
Abandoned And Unclaimed Property: Legislative Update In Virginia, Robert G. Mcelroy
William & Mary Annual Tax Conference
No abstract provided.
Abandoned/Unclaimed Property Liability: Legal Aspects And Planning Opportunities, Jack Gaggini
Abandoned/Unclaimed Property Liability: Legal Aspects And Planning Opportunities, Jack Gaggini
William & Mary Annual Tax Conference
No abstract provided.
The Integration Game, Abraham Bell, Gideon Parchomovsky
The Integration Game, Abraham Bell, Gideon Parchomovsky
All Faculty Scholarship
No abstract provided.
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
Indiana Law Journal
The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …
Deconstructing The Debate Over State Taxation Of Electronic Commerce, Walter Hellerstein
Deconstructing The Debate Over State Taxation Of Electronic Commerce, Walter Hellerstein
Scholarly Works
Elsewhere on these pages, the distinguished economist Charles McLure begins his contribution to the debate over taxation of electronic commerce by observing that “America is focusing on the wrong issues in debating the taxation of electronic commerce ....” He proceeds to provide a fundamental critique of the states' existing sales tax regimes and he lays out a roadmap for radical reform of the system that would, in the course of curing the basic defects in the existing state sales tax structure, incidentally resolve many of the issues that currently dominate the debate over taxing electronic commerce. I do not disagree …
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.
Good Intentions, But Unintended Consequences: Expanding Virginia's Manufacturing Tax Exemption Under City Of Winchester V. American Woodmark Corp., Stacey L. Wilson
Good Intentions, But Unintended Consequences: Expanding Virginia's Manufacturing Tax Exemption Under City Of Winchester V. American Woodmark Corp., Stacey L. Wilson
William & Mary Law Review
No abstract provided.
Taxation, Allison Dunham
Taxation-Constitutionality Of Indiana Gross Income Tax Act
Taxation-Constitutionality Of Indiana Gross Income Tax Act
Indiana Law Journal
No abstract provided.
State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz
State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz
Touro Law Review
No abstract provided.
Annual Survey Of Virginia Law: Taxation Law, Craig D. Bell
Annual Survey Of Virginia Law: Taxation Law, Craig D. Bell
University of Richmond Law Review
This article reviews significant, recent developments in the law affecting Virginia taxation. Each section covers recent judicial decisions and legislative changes over the past two years. The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on Virginia practitioners. This article, however, will not discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.
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
Scholarly Works
Over the past few years, an enormous amount of attention has been devoted to the problems raised by state taxation of electronic commerce, possible solutions to those problems, and, more recently, the question of whether there is a ‘problem‘ at all. We have both been, and continue to be, deeply involved in the debate over these issues -- a debate that has sometimes generated more heat than light. We view this forum as furnishing us an opportunity to take a step back from the fray and to offer our views not only on the critical issues that are dominating the …
Taxing The Reticulum Taxation And Tariff Issues In Electronic Commerce, Neil Lovett Wilkinson
Taxing The Reticulum Taxation And Tariff Issues In Electronic Commerce, Neil Lovett Wilkinson
LLM Theses and Essays
This thesis will explore, first within a historical context, and second, in a contemporary model, the impact and effect of electronic commerce in both a general and Electronic magazines. The thesis will explore governmental and legal responses, from a taxation and tariff point of view to the challenges posed by commercial transactions initiated and completed via the Internet and the World Wide Web. The broad question is therefore presented: How should governments, primarily American state and local governments, but also governments worldwide, respond to changes in technology that have a direct effect on the way business is conducted within their …
Internet: Taxar Ou Não Taxar?, Ivo T. Gico
Internet: Taxar Ou Não Taxar?, Ivo T. Gico
Ivo Teixeira Gico Jr.
O artigo demonstra a opinião do autor acerca de manifestações sobre tributação da internet, sustentando o potencial nocivo à democratização da informação. The article demonstrates the author's opinion about taxing the Internet and its potential harm to the democratization of information.