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Articles 1 - 30 of 44
Full-Text Articles in Taxation-State and Local
In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy
In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy
Northwestern University Law Review
Over the last twenty years, domestic asset protection trusts have risen in popularity as a means of estate planning and asset protection. A domestic asset protection trust is an irrevocable trust formed under state law which enables an independent trustee to allocate money to a class of
persons, which includes the settlor.
Since Alaska first enacted domestic asset protection legislation in 1997, fifteen states have followed its lead. The case law over the last twenty years addressing these trust mechanisms has, however, been surprisingly sparse. A Washington bankruptcy court decision, In re Huber, altered this drought, but caused more confusion …
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Faculty Publications
No abstract provided.
Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner, Edward A. Zelinsky
Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner, Edward A. Zelinsky
Amicus Briefs
Amici curiae are 14 professors of law who have devoted much of their teaching and research to the area of state taxes and the role of state tax policy in our federal system. The names and affiliations (for identification purposes only) of amici are included in an addendum to this brief. The amici are concerned with the effect of this Court’s dormant Commerce Clause jurisprudence on the development of fair and efficient state tax systems. No decision of this Court has had more effect on state sales and use tax systems than Quill Corporation v. North Dakota. We believe …
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno
William & Mary Annual Tax Conference
No abstract provided.
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno
William & Mary Annual Tax Conference
No abstract provided.
Taxation, Craig D. Bell
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Lloyd Hitoshi Mayer
No abstract provided.
Zappers - Technological Tax Fraud In New Hampshire, Richard Thompson Ainsworth
Zappers - Technological Tax Fraud In New Hampshire, Richard Thompson Ainsworth
Faculty Scholarship
No other State is as vulnerable to Zappers as is the State of New Hampshire. Zappers and related software programming, Phantom-ware, facilitate an old tax fraud – skimming cash receipts. In this instance skimming is performed with modern electronic cash registers (ECRs). Zappers are a global revenue problem, but to the best of this author’s knowledge they have not been uncovered in New Hampshire. Seen from a global perspective however, it seems unlikely that they are not here.
New Hampshire’s fiscal vulnerability to Zappers comes from its heavy reliance on precisely the industry segment that has been found to be …
The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu
The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016
The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016
The Contemporary Tax Journal
No abstract provided.
Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton Cpa, Mba, Aaron Grey
Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton Cpa, Mba, Aaron Grey
The Contemporary Tax Journal
No abstract provided.
Lotteries As A Voluntary And "Painless" Tax In American Gaming Law And The Prospect Of Creating A Federal Lottery To Reduce The Federal Deficit In The Era Of Billion Dollar Jackpots, Stephen J. Leacock
Faculty Scholarship
No abstract provided.
A Quiet Faith? Taxes, Politics, And The Privatization Of Religion, Richard W. Garnett
A Quiet Faith? Taxes, Politics, And The Privatization Of Religion, Richard W. Garnett
Richard W Garnett
The government exempts religious associations from taxation and, in return, restricts their putatively political expression and activities. This exemption-and-restriction scheme invites government to interpret and categorize the means by which religious communities live out their vocations and engage the world. But government is neither well-suited nor to be trusted with this kind of line-drawing. What's more, this invitation is dangerous to authentically religious consciousness and associations. When government communicates and enforces its own view of the nature of religion - i.e., that it is a private matter - and of its proper place - i.e., in the private sphere, not …
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Georgia Journal of International & Comparative Law
No abstract provided.
Replacing Havoc: Creating Rules For Sovereign Default, Edward J. Kelley
Replacing Havoc: Creating Rules For Sovereign Default, Edward J. Kelley
Cleveland State Law Review
Sovereign debt is an ongoing threat to a State’s economic stability and its citizens’ standard of living. A single occurrence of default begins a cycle in which it becomes increasingly more difficult for an indebted State to pay its debts and ensure the survival of its citizens. Because central banking systems and direct spending are often inadequate methods to boost an indebted State’s economy, a more expansive solution to sovereign debt is required. The initial solution to the growing problem of sovereign debt is an international treaty that will allow the world economy to establish monitoring mechanisms to prevent debt …
Framing Middle-Class Insecurity: Tax And The Ideology Of Unequal Economic Growth, Martha T. Mccluskey
Framing Middle-Class Insecurity: Tax And The Ideology Of Unequal Economic Growth, Martha T. Mccluskey
Journal Articles
Prevailing tax discourse rationalizes growing economic inequality. Using the example of state and local economic development “subsidy wars,” this article explores how conventional tax ideas present unequal sacrifice and risk as a public responsibility, driven by economic fact rather than unjust politics.
Over the last several decades, one contributing cause of inequality has been the escalating tax and spending incentives offered by local governments to attract private business investment. This competition operates to favor wealthy corporations over small businesses, without producing broad or lasting economic gains to communities, and it erodes resources for public education, infrastructure, social services, health care, …
The Enigma Of Wynne, Edward A. Zelinsky
The Enigma Of Wynne, Edward A. Zelinsky
William & Mary Business Law Review
The five-justice Wynne majority used that case to make a major statement about the dormant Commerce Clause. In many respects, Wynne is an enigma that perpetuates an inherent problem of the Courts dormant Commerce Clause doctrine: the Court declares some ill-defined taxes as unconstitutionally discriminatory because they encourage in-state investment, while other economically equivalent taxes and government programs that similarly encourage intrastate economic activity are apparently acceptable under the dormant Commerce Clause.
Wynne is thus more important than the immediate situation it addresses, and will have consequences beyond the immediate circumstances it addresses. A decision as enigmatic as it is …
Tax Expenditure Limitations (Tels) And State Expenditure Structure, Jeffrey M. Kulik
Tax Expenditure Limitations (Tels) And State Expenditure Structure, Jeffrey M. Kulik
All Capstone Projects
Background: Tax Expenditure Limitations (TELs) are limits placed on either outlays of cash or creation of new revenues via tax levy by states. There have been many TEL initiatives since the so-called Taxpayer Revolt of the late 1970s.
Purpose: This paper analyzes the impact of TELs on different types of state expenditures. This study provides a comparative analysis of different types of TELs on the state level and aims to evaluate the effect of TEL policy on state expenditure structures.
Methods: Using panel data analysis, this work finds that states with more stringently binding tax and expenditure limitations-in addition to …
Is An American Value Added Tax Inevitable?, Steve R. Johnson
Is An American Value Added Tax Inevitable?, Steve R. Johnson
Scholarly Publications
No abstract provided.
Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield
Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield
W. Edward "Ted" Afield
No abstract provided.
The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill
The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill
The Catholic Lawyer
No abstract provided.
Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons, Heidi A. Hillyer
Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons, Heidi A. Hillyer
Barry Law Review
No abstract provided.
Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove
Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove
Richmond Journal of Law and the Public Interest
This article discusses the tax schemes of newly legal recreational marijuana in both Colorado and Washington and how these taxes are similar to other taxes the state levies. This article then examines the policies behind the taxation of marijuana, including competing theories of taxation. Finally, this article concludes that while both states succeed in generating revenue, the taxing scheme employed fails to optimize revenue, creating deadweight loss for both the state economy and the recreational marijuana market.
Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove
Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove
Richmond Public Interest Law Review
This article discusses the tax schemes of newly legal recreational marijuana in both Colorado and Washington and how these taxes are similar to other taxes the state levies. This article then examines the policies behind the taxation of marijuana, including competing theories of taxation. Finally, this article concludes that while both states succeed in generating revenue, the taxing scheme employed fails to optimize revenue, creating deadweight loss for both the state economy and the recreational marijuana market.
The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016
The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview Of Eli Dicker, Shruti Raja
The Contemporary Tax Journal’S Interview Of Eli Dicker, Shruti Raja
The Contemporary Tax Journal
No abstract provided.
Claremont I And Ii - Were They Rightly Decided, And Where Have They Left Us?, John M. Lewis, Stephen E. Borofsky
Claremont I And Ii - Were They Rightly Decided, And Where Have They Left Us?, John M. Lewis, Stephen E. Borofsky
The University of New Hampshire Law Review
[Excerpt] “Our children embody the enduring wonder of life. They hold our hopes for the future. We want them to be happy, to succeed in whatever they do both in work and in play. We want them to contribute to our country and the world in constructive ways.
But for these hopes to be realized our children must be educated-they must possess the requisite skills and knowledge to function well in this ever changing world. Yet, are we, as a society, meeting our responsibility to educate our children? What do we expect of our public schools? How important are these …
Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner In Brohl V. Direct Marketing Association, Richard Pomp
Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner In Brohl V. Direct Marketing Association, Richard Pomp
Faculty Articles and Papers
Amici curiae are 14 professors of law who have devoted much of their teaching and research to the area of state taxes and the role of state tax policy in our federal system. The amici are concerned with the effect of this Court’s dormant Commerce Clause jurisprudence on the development of fair and efficient state tax systems. No decision of this Court has had more effect on state sales and use tax systems than Quill Corporation v. North Dakota. We believe the Tenth Circuit properly decided the case below. But if the Court decides to grant the Direct Marketing Association’s …