Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (15)
- Taxation-Federal (9)
- Taxation-Transnational (8)
- Constitutional Law (6)
- Administrative Law (5)
-
- Law and Economics (5)
- Taxation-Federal Estate and Gift (5)
- Antitrust and Trade Regulation (4)
- Business Organizations Law (4)
- Commercial Law (4)
- Communications Law (4)
- Computer Law (4)
- Indigenous, Indian, and Aboriginal Law (4)
- Internet Law (4)
- Law and Society (4)
- Legislation (4)
- Property Law and Real Estate (4)
- Public Law and Legal Theory (4)
- Social Welfare Law (4)
- Social and Behavioral Sciences (4)
- State and Local Government Law (4)
- Accounting Law (3)
- Air and Space Law (3)
- Banking and Finance Law (3)
- Bankruptcy Law (3)
- Civil Law (3)
- Civil Rights and Discrimination (3)
- Conflict of Laws (3)
- Institution
- Keyword
-
- Taxation-State and Local (9)
- Taxation (7)
- Taxation-Federal Income (7)
- Taxation-Transnational (5)
- Administrative Law (3)
-
- Constitutional Law (3)
- Education Law (3)
- Taxation-Federal Estate and Gift (3)
- Antitrust (2)
- Comparative and Foreign Law (2)
- Constitution (2)
- Economics (2)
- Estate tax (2)
- Human Rights Law (2)
- Indian and Aboriginal Law (2)
- Law and Economics (2)
- Law and Society (2)
- Law and Technology (2)
- Legal Education (2)
- Local Taxation (2)
- Public Law and Legal Theory (2)
- Right (2)
- Social Welfare (2)
- State and Local Government Law (2)
- (Native) American Exceptionalism in Federal Public Law (1)
- Accounting (1)
- Admiralty (1)
- Agency (1)
- Agriculture Law (1)
- Air and Space Law (1)
- Publication
- Publication Type
Articles 1 - 25 of 25
Full-Text Articles in Taxation-State and Local
State Income Tax Examinations Of S Corporations, Partnerships, And Their Owners, D. French Slaughter Iii
State Income Tax Examinations Of S Corporations, Partnerships, And Their Owners, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant developments in the law affect- ing Virginia taxation. Each section covers recent legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Attorney General of Virginia over the past year. The overall purpose ofthis 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 their practices. This article will not, however, discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.
Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García
Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García
Bruno L. Costantini García
Ponencia sobre la Ley Federal del Procedimiento Contencioso Administrativo, impartida por Bruno L. Costantini García.
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Tribal-State Gaming Compacts And Revenue Sharing Provisions: Are The States Upping The Ante? , Richard L. Skeen
Tribal-State Gaming Compacts And Revenue Sharing Provisions: Are The States Upping The Ante? , Richard L. Skeen
ExpressO
In the ten years following, the Supreme Court’s ruling in the Seminole Tribe v. Florida, Indian Gaming has grown to over a $19 billion a year industry, in 26 States, involving over 241 Approved Class III Tribal Gaming Ordinances. States have been eager to get a piece of this ever-increasing pie. Some commentators have predicted that States will be reluctant to enter into new compacts or renew existing compacts, however, other’s have indicated that States will continue to demand a percentages of Gaming revenues.
This comment addresses the central issue of whether the Tribal-State compacts entered into subsequent to the …
What’S The Hang Up? The Future Of Voip Regulation And Taxation In New Hampshire, Kate Winstanley
What’S The Hang Up? The Future Of Voip Regulation And Taxation In New Hampshire, Kate Winstanley
The University of New Hampshire Law Review
Alice in Austria wishes to call her friend Bob in Boston, using a Boston area code to avoid charges for an international call. Using VoIP, Alice may initiate her call from any location in Austria where she may find Internet access. Once Alice connects to the Internet, she can transmit her call with the aid of a VoIP service provider, such as Skype. In order to hear and communicate with Bob, Alice can rely on a microphone and a headset that she can plug into her computer. Through VoIP, not only may Alice carry on a telephone conversation, but most …
Five Recommendations To Law Schools Offering Legal Instruction Over The Internet, Daniel C. Powell
Five Recommendations To Law Schools Offering Legal Instruction Over The Internet, Daniel C. Powell
ExpressO
This article addresses the emerging market for legal distance education. The market is being driven by recent changes in ABA regulations, as well as specialization in the curriculum, and expanding costs of traditional education. We are seeing the emergence of legal distance education consortiums, which offer a platform for the trading or selling of courses and programs.
However, much skepticism remains about the ability of distance education technology to offer law schools and law students a sufficiently interactive pedagogy. In the words of Supreme Court Justice Ruth Bader Ginsburg legal education is a “shared enterprise, a genuine interactive endeavor” that …
Designing Interstate Institutions: The Example Of The Ssuta, Brian D. Galle
Designing Interstate Institutions: The Example Of The Ssuta, Brian D. Galle
ExpressO
This Article presents a case study in designing cooperative interstate institutions. It takes as its subject the Streamlined Sales and Use Tax Agreement (“SSUTA”), a recently-developed compact among the States now awaiting congressional ratification. The SSUTA’s primary goal is to bring uniformity to the field of state and local sales taxation, a regime in which multi-jurisdictional sellers now confront literally thousands of different sets of rules. I predict here that the SSUTA as currently designed is unlikely to accomplish that goal, and attempt to suggest possible amendments that could improve its expected performance. From these efforts I extract larger lessons …
Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Bruno L. Costantini García
Memorias del Primer Congreso Nacional de Organismos Públicos Autonomos
Finding The Constitutional Right To Education In San Antonio School District V. Rodriguez, John H. Ryskamp
Finding The Constitutional Right To Education In San Antonio School District V. Rodriguez, John H. Ryskamp
ExpressO
In Lawrence v. Texas, the Supreme Court abolished the scrutiny regime because it impermissibly interfered with an important fact, liberty. And yet, even in earlier cases which ostensibly upheld the scrutiny regime, it is difficult to see that the Court ever did so to the detriment of facts it considered important. In short, the Court often (always?) found itself raising the level of scrutiny for a fact in the same case it upheld the regime, leaving us to wonder if the scrutiny regime ever actually had any effect at all, or even whether the Court felt it was relevant. As …
Should Internet Protocol-Enabled Video Service Provided Over A Telephone Network Be Regulated As A Cable Service?, Hal J. Singer, J Gregory Sidak, Robert W. Crandall
Should Internet Protocol-Enabled Video Service Provided Over A Telephone Network Be Regulated As A Cable Service?, Hal J. Singer, J Gregory Sidak, Robert W. Crandall
ExpressO
We examine whether, on legal or policy grounds, Internet protocol-enabled video services provided over a telephone network should be regulated as a cable service. We evaluate the history of cable regulation and the services that Congress envisioned to be regulated when it first drafted legislation establishing a regulatory framework for cable television services in 1984. We then examine numerous differences between the IP-enabled video services delivered over a telephone network and those that Congress envisioned when regulating cable television service in 1984 and in subsequent years when it revised the Cable Act of 1984. Finally, we find that municipal franchise …
Constitutional Limits On State Taxation Of Nonresident Trusts: Gavin Misinterprets And Misapplies Both Quill And Mcculloch, Joseph W. Blackburn
Constitutional Limits On State Taxation Of Nonresident Trusts: Gavin Misinterprets And Misapplies Both Quill And Mcculloch, Joseph W. Blackburn
ExpressO
No abstract provided.
Forcing Fairness In State Taxation, Randall J. Gingiss
Forcing Fairness In State Taxation, Randall J. Gingiss
ExpressO
The article recommends amending the Internal Revenue Code to change to deduction for state and local income taxes to a credit up to some defined limit. This change will encourage states without an income tax to enact one at no cost to its taxpayers and will help these states and other states with a low income tax rate find a politically acceptable way to end the financial crisis in which many states find themselves. Recent recommendations of the Presidential Advisory Panel on Federal Tax Reform advocate eliminating the deduction for state and local taxes to finance elimination of other undesirable …
A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And The Tax Code, Brian Galle
A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And The Tax Code, Brian Galle
ExpressO
Our federal government annually donates more than $75 billion in potential revenue to the States under section 164 of the Tax Code, the provision allowing itemizing taxpayers to deduct the cost of the state and local income, property, and sales taxes they paid during the tax year. This Article argues that expenditure may be a massive mistake. The deduction is, in theory, supposed to further federalism, by shifting revenues -- and therefore regulation -- downwards from the federal government to states and their local subsidiaries. What few commentators seem yet to have recognized, though, is that using the deduction for …
Can A State Tax The Fuel That Is Sold By Non-Indian Distributors To A Tribal Gas Station, Bethany Berger
Can A State Tax The Fuel That Is Sold By Non-Indian Distributors To A Tribal Gas Station, Bethany Berger
Faculty Articles and Papers
No abstract provided.
Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein
Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein
Scholarly Works
If anything is clear about Cuno and the controversy the opinion has spawned, it is that Congress has the last word on the matter. Whether Congress will speak to the issues Cuno has raised is currently an open question, although in one narrow respect Congress already has. Broader legislation, however, has been introduced into Congress as the "Economic Development Act of 2005," and debate over the efficacy and wisdom of this proposal is as intense as the debate over the defensibility of Cuno itself. My purpose here is not to join that debate, although I am already on record as …
Taxation Burden And Fairness In Nevada, Bernard Malamud, Marc Hechter
Taxation Burden And Fairness In Nevada, Bernard Malamud, Marc Hechter
Social Health of Nevada Reports
Nevada has long been a low-tax state. In a 1968 study, The Amount and Source of State Taxes in Nevada, Robert Rieke reported taxes on Nevada residents were considerably below the national average as a fraction of income. These taxes were regressive, falling more heavily on low income Nevadans than on high income Nevadans.
Up And Down And Back Again: Troubled Childhood Childhood Notwithstanding, Washington's Stand Alone Estate Tax Deserves To Be Defended, Christine M. Mumford
Up And Down And Back Again: Troubled Childhood Childhood Notwithstanding, Washington's Stand Alone Estate Tax Deserves To Be Defended, Christine M. Mumford
Seattle University Law Review
This Comment evaluates the history of Washington's estate tax from the pre-2005 frozen scheme, through the Supreme Court's analysis and mandate in Estate of Hemphill v. State, and up to the legislation enacted in May 2005. Part II provides a background on EGTRRA and evaluates the extent of its changes nationwide. Part III critically reviews Washington's estate tax history, and examines both the seminal Initiative 402 and the legislative history supporting the shift away from federal conformation. Part IV analyzes how the court's 2005 ruling provided the catalyst for legislative change, and provides a summary of Hemphill and the arguments …
The Future Of The Dormant Commerce Clause: Abolishing The Prohibition On Discriminatory Taxation, Edward A. Zelinsky, Brannon P. Denning
The Future Of The Dormant Commerce Clause: Abolishing The Prohibition On Discriminatory Taxation, Edward A. Zelinsky, Brannon P. Denning
Articles
Professor Edward A. Zelinsky, of the Cardozo School of Law, argues that "[i] t is time to abolish the dormant Commence Clause prohibition on discriminatory taxation." This is so, he writes, because "the prohibition is today doctrinally incoherent and politically unnecessary." The incoherence, Zelinsky maintains, stems from the disparate treatment by the United States Supreme Court of economically identical activities: "discriminatory taxation favoring local industries," which the doctrine prohibits, and "direct expenditures subsidizing those same industries," which it permits. It is unnecessary, Zelinsky argues, because Congress is able, and better suited, to police any state abuses. In short, "[l]ike a …
The Renaissance Of Tribal Sovereignty, The Negative Doctrinal Feedback Loop, And The Rise Of A New Exceptionalism, Sarah Krakoff
The Renaissance Of Tribal Sovereignty, The Negative Doctrinal Feedback Loop, And The Rise Of A New Exceptionalism, Sarah Krakoff
Publications
No abstract provided.
Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein
Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein
Scholarly Works
This article examines the judicially developed rules limiting interstate tax competition in the United States and the constitutional framework out of which they arise.
Point & Counterpoint: Should The Home Mortgage Interest Deduction Be Reduced?, Deborah Geier, Stuart G. Lazar
Point & Counterpoint: Should The Home Mortgage Interest Deduction Be Reduced?, Deborah Geier, Stuart G. Lazar
Other Scholarship
Included among President Bush’s Advisory Panel on Federal Tax Reform’s recommendations were three proposals related to the current home mortgage interest deduction. Instead of a deduction, the panel recommended a flat 15% credit. Instead of the current $1,100,000 mortgage caps, the panel recommended a mortgage cap based on the median regional price of housing. Finally, the panel recommended limiting the deduction to interest paid on only one home and eliminating the deduction for interest on home equity indebtedness.
The Panel Report praises the Tax Reform Act of 1986, albeit with a caveat: “While the 1986 Act was a historic event, …
State Ex Rel. Oklahoma Tax Commission V. Texaco Exploration & Production, Inc.: Favoring The Drafting Party?, Jonathan D. Morris
State Ex Rel. Oklahoma Tax Commission V. Texaco Exploration & Production, Inc.: Favoring The Drafting Party?, Jonathan D. Morris
Oklahoma Law Review
No abstract provided.
The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg
The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg
Faculty Publications
No abstract provided.