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Articles 1 - 17 of 17
Full-Text Articles in Taxation-State and Local
The Original Understanding Of The New Hampshire Constitution’S Education Clause, Edward C. Mosca
The Original Understanding Of The New Hampshire Constitution’S Education Clause, Edward C. Mosca
The University of New Hampshire Law Review
[Excerpt] “In 1993, the New Hampshire Supreme Court held that “part II, article 83 [of the state constitution] imposes a duty on the State to provide a constitutionally adequate education to every educable child in the public schools in New Hampshire and to guarantee adequate funding,” and that this duty is enforceable by the judiciary. This decision, known as Claremont I, was the wellspring of a line of decisions that has radically changed both the manner in which public education is funded in New Hampshire and the respective roles of the judicial branch and the representative branches in formulating education …
Recent Tax Developments In Virginia: 2006-2007, Craig D. Bell, William L.S. Rowe
Recent Tax Developments In Virginia: 2006-2007, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
The Commerciality Doctrine As Applied To The Charitable Tax Exemption For Homes For The Aged: State And Local Tax Perspectives, David A. Brennen
The Commerciality Doctrine As Applied To The Charitable Tax Exemption For Homes For The Aged: State And Local Tax Perspectives, David A. Brennen
Law Faculty Scholarly Articles
This essay examines the question of how state and local government officials should consider federal tax law principles, like the commerciality doctrine, when they challenge state and local property tax exemptions that rely, at least in part, on tax-exempt charitable status for federal income tax purposes. In particular, this essay uses the example of continuing care retirement communities to consider tax-exempt law’s commerciality doctrine in an attempt to discern distinctions between “homes for the aged” that are “charitable,” and thus entitled to exemption, and those that are too commercial, and thus not entitled to exemption. In fact, one might say …
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.
La Cesión De Derechos En El Código Civil Peruano, Edward Ivan Cueva
La Cesión De Derechos En El Código Civil Peruano, Edward Ivan Cueva
Edward Ivan Cueva
La Cesión de Derechos en el Código Civil Peruano
Daimlerchrysler V. Cuno: The Supreme Court Hits The Brakes On Determining The Constitutionality Of Investment Incentives Given By States To Corporate America, Jonathan Edwards
Daimlerchrysler V. Cuno: The Supreme Court Hits The Brakes On Determining The Constitutionality Of Investment Incentives Given By States To Corporate America, Jonathan Edwards
Mercer Law Review
In DaimlerChrysler Corp. v. Cuno, the United States Supreme Court, under the pen of Chief Justice Roberts, unanimously held that state taxpayers did not have Article III standing to challenge local property tax abatements and investment tax credits given to DaimlerChrysler Corporation ("Daimler"). Claiming standing as municipal and state taxpayers, the plaintiffs challenged the City of Toledo and the State of Ohio's decisions to offer Daimler certain exemptions from and reductions of its local property and state franchise taxes. The Court held that the plaintiffs failed to satisfy the injury-in-fact and redressability requirements of standing because their alleged injury …
Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Bruno L. Costantini García
Memorias del Segundo Congreso Nacional de Organismos Públicos Autónomos. "Autonomía, Profesionalización, Control y Transparencia"
Algunos Apuntes En Torno A La Prescripción Extintiva Y La Caducidad, Edward Ivan Cueva
Algunos Apuntes En Torno A La Prescripción Extintiva Y La Caducidad, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
Taking Compensation Private, Abraham Bell, Gideon Parchomovsky
Taking Compensation Private, Abraham Bell, Gideon Parchomovsky
All Faculty Scholarship
In light of the expansive interpretation of the ""public use"" requirement, the payment of ""just compensation"" remains the only meaningful limit on the government's eminent domain power and, correspondingly, the only safeguard of private property owners' rights against abusive takings. Yet, the current compensation regime is suboptimal. While both efficiency and fairness require paying full compensation for seizures by eminent domain, current law limits the compensation to market value. Despite the virtual consensus about the inadequacy of market compensation, courts adhere to it for a purely practical reason: there is no way to measure the true subjective value of property …
Imagining A Progressive And Comprehensive Consumption Tax, Sean K. Raft
Imagining A Progressive And Comprehensive Consumption Tax, Sean K. Raft
ExpressO
The income tax system has become quite a mess. Unfortunately, the brunt of that mess falls primarily on the backs of the individual taxpayer, who is required to sift through the tens of thousands of pages of instructions and tax rules just to calculate, file, and pay what they owe. The filing burden and costs of compliance are already exorbitant, but they are only increasing.
In response to the complaints over the increasing complication, economists and tax scholars have imagined ways to improve or replace the income tax. Yet, the alternatives are either regressive or fail to generate enough revenue …
Introduction To Comparative Fiscal Federalism: Comparing The European Court Of Justice And The Us Supreme Court's Tax Jurisprudence, James R. Hines Jr.
Introduction To Comparative Fiscal Federalism: Comparing The European Court Of Justice And The Us Supreme Court's Tax Jurisprudence, James R. Hines Jr.
Other Publications
This volume brings together scholars from both sides of the Atlantic to consider federalist tax jurisprudence as practiced in Europe and the United States. These essays display a broad range of shared concerns, which is not to say that the scholars agree on all points of substantive policy and interpretation. What can be said is that there is general agreement that the exercise of comparing the tax jurisprudence of the European Court of Justice and the US Supreme Court is likely to be informative and beneficial to all concerned.
The Ideal Deal: How Local Governments Can Get More For Their Economic Development Dollar, Rachel Weber, David Santacroce
The Ideal Deal: How Local Governments Can Get More For Their Economic Development Dollar, Rachel Weber, David Santacroce
Books
This handbook is designed to provide local economic development practitioners with an important tool. It takes the reader step-by-step through the different elements of contracts that treat public incentive packages as a quid pro quo for public benefits. Each section discusses a different element of the ideal deal: valuation of public costs and benefits, performance standards, disclosure and oversight, and enforcement. In each section we provide detailed examples of model provisions used by local governments in their incentive legislation, ordinances, and contracts -- information that has not before been obtained or recorded in any systematic way. These examples are meant …
A Winner For The Windy City: A Comment In Support Of Establishing A Land-Based Casino In The City Of Chicago, 40 J. Marshall L. Rev. 1391 (2007), Ronald Neroda
UIC Law Review
No abstract provided.
Preface To Comparative Fiscal Federalism: Comparing The European Court Of Justice And The Us Supreme Court's Tax Jurisprudence, Reuven S. Avi-Yonah
Preface To Comparative Fiscal Federalism: Comparing The European Court Of Justice And The Us Supreme Court's Tax Jurisprudence, Reuven S. Avi-Yonah
Other Publications
In October 2005, a group of distinguished tax experts from both the European Union and the United States convened at the University of Michigan Law School for a conference on 'Comparative Fiscal Federalism: Comparing the US Supreme Court and European Court of Justice Tax Jurisprudence.' The conference was sponsored by the Law School, the European Union Center, and Harvard Law School's Fund for Tax and Fiscal Research. Attendees from Europe included Michel Au jean, the principal tax official at the EU Commission, Servaas van Thiel, chief tax advisor to the EU Council, Michael Lang (Vienna) and Kees van Raad (Leiden), …
The Incoherence Of Dormant Commerce Clause Nondiscrimination: A Rejoinder To Professor Denning, Edward A. Zelinsky
The Incoherence Of Dormant Commerce Clause Nondiscrimination: A Rejoinder To Professor Denning, Edward A. Zelinsky
Articles
A sound intuition animates Professor Denning's defense of the doctrinal status quo under the dormant commerce clause: the courts should not lightly abandon well-established constitutional canons. I nevertheless remain unconvinced by Professor Denning's effort to justify the long-standing interpretation of the dormant commerce clause as forbidding taxes which discriminate against interstate commerce. Whatever the historical justification for this constitutional precept, its past utility, or its visceral appeal, dormant commerce clause nondiscrimination is today doctrinally incoherent in tax contexts. The problem is not one of borderlines and close cases. Rather, at its core, the notion of dormant commerce clause tax nondiscrimination …
Designing Interstate Institutions: The Example Of The Streamlined Sales And Use Tax Agreement, Brian Galle
Designing Interstate Institutions: The Example Of The Streamlined Sales And Use Tax Agreement, Brian Galle
Georgetown Law Faculty Publications and Other Works
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 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 about …
Is "Internal Consistency" Dead?: Reflections On An Evolving Commerce Clause Restraint On State Taxation, Walter Hellerstein
Is "Internal Consistency" Dead?: Reflections On An Evolving Commerce Clause Restraint On State Taxation, Walter Hellerstein
Scholarly Works
Under the "internal consistency" doctrine articulated by the U.S. Supreme Court under the dormant Commerce Clause, a state tax must be structured so that if every state were to impose an identical tax, interstate commerce would fare no worse than intrastate commerce. Although a relatively recent addition to the Court's Commerce Clause jurisprudence, the doctrine has played a significant role as the basis for the judicial invalidation of a wide array of state and local taxes. In American Trucking Associations, Inc., v. Michigan Public Service Commission, 545 U.S. 429 (2005), however, the Court sustained an admittedly "internally inconsistent" $100 per …