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Taxation-State and Local Commons

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Articles 1 - 19 of 19

Full-Text Articles in Taxation-State and Local

Comparative Tax Law Guide, Kim Brooks Sep 2023

Comparative Tax Law Guide, Kim Brooks

OER Texts

This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:

  • more deeply understand your own tax system and context;
  • learn about another country’s system and context;
  • draw general conclusions about tax law;
  • press for or support tax law change;
  • facilitate tax law harmonization or coordination among jurisdictions;
  • delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
  • explain why a country’s tax laws are the way they are; and …


Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner, Edward A. Zelinsky Nov 2016

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 …


A Complete Property Right Amendment, John H. Ryskamp Oct 2006

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.


Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor Sep 2005

Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor

ExpressO

No abstract provided.


State Income Taxation Of Nonmember Indians In Indian Country, Jennifer Nutt Carleton Jan 2002

State Income Taxation Of Nonmember Indians In Indian Country, Jennifer Nutt Carleton

American Indian Law Review

No abstract provided.


State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz Jan 2000

State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz

Touro Law Review

No abstract provided.


Cases Jan 1998

Cases

American Indian Law Review

No abstract provided.


Protecting Profits Derived From Tribal Resources: Why The State Of Utah Should Not Have The Power To Tax Non-Indian Oil And Gas Lessees On The Navajo Nation's Aneth Extension: Texaco, Exxon, And Union Oil V. San Juan County School District--A Case Study, Richard J. Ansson Jr. Jan 1997

Protecting Profits Derived From Tribal Resources: Why The State Of Utah Should Not Have The Power To Tax Non-Indian Oil And Gas Lessees On The Navajo Nation's Aneth Extension: Texaco, Exxon, And Union Oil V. San Juan County School District--A Case Study, Richard J. Ansson Jr.

American Indian Law Review

No abstract provided.


Jurisdiction And Nexus, John B. Harper Dec 1995

Jurisdiction And Nexus, John B. Harper

William & Mary Annual Tax Conference

No abstract provided.


Federal Recent Developments Jan 1993

Federal Recent Developments

American Indian Law Review

No abstract provided.


Does The Tax Injunction Act Of 1937 Affect State Court Jurisdiction Over State Tax Challenges Under Section 1983 Of The Civil Rights Act Of 1871? Jan 1988

Does The Tax Injunction Act Of 1937 Affect State Court Jurisdiction Over State Tax Challenges Under Section 1983 Of The Civil Rights Act Of 1871?

Washington and Lee Law Review

No abstract provided.


Federal Recent Developments Jan 1982

Federal Recent Developments

American Indian Law Review

No abstract provided.


Recent Developments Jan 1980

Recent Developments

American Indian Law Review

No abstract provided.


Recent Developments Jan 1978

Recent Developments

American Indian Law Review

No abstract provided.


Administrative Law: Due Process Requirements Of Notice And Hearing Apply To Native Claims Under Administrative Procedure Act; Civil Rights: Challenging Tribal Membership Ordinance; Criminal Law: Nor Prejudice To Indian Defendant Sentenced Under State Due To Additional Or Alternative Fina Authorized By Federal Statute; Due Process: Tribal Elections And The Indian Civil Rights Act; Environment: Standing Of Non-Indians To Challenge Validity Of Coal Leases On Indian Land; Evidence: Indian Concept Of "Toka" As Concerning Issues Of Provocation And Justification; Indian Civil Rights Act: Residency Requirements For Tribal Political Office Upheld; Indian Lands: Quiet Title Action By Indian Allottees Against Railroad Holding Easement In The Nature Of A Limited Fee; Jurisdiction: Adoption Where All Parties Are Residents Of An Indian Reservation; Jurisdiction: New Mexico State Constitution As Affecting Adjudication Of Indian Water Rights; Taxation: State Right Of Taxation On Reservations When Commerce Effectuated Between Indians And Non-Indians Jan 1976

Administrative Law: Due Process Requirements Of Notice And Hearing Apply To Native Claims Under Administrative Procedure Act; Civil Rights: Challenging Tribal Membership Ordinance; Criminal Law: Nor Prejudice To Indian Defendant Sentenced Under State Due To Additional Or Alternative Fina Authorized By Federal Statute; Due Process: Tribal Elections And The Indian Civil Rights Act; Environment: Standing Of Non-Indians To Challenge Validity Of Coal Leases On Indian Land; Evidence: Indian Concept Of "Toka" As Concerning Issues Of Provocation And Justification; Indian Civil Rights Act: Residency Requirements For Tribal Political Office Upheld; Indian Lands: Quiet Title Action By Indian Allottees Against Railroad Holding Easement In The Nature Of A Limited Fee; Jurisdiction: Adoption Where All Parties Are Residents Of An Indian Reservation; Jurisdiction: New Mexico State Constitution As Affecting Adjudication Of Indian Water Rights; Taxation: State Right Of Taxation On Reservations When Commerce Effectuated Between Indians And Non-Indians

American Indian Law Review

No abstract provided.


Jurisdiction: Federal Court, Federal Question; Taxation: State; Tribal Courts: Judicial Immunity; Indian Civil Rights Act: Federal Jurisdiction; Rights Of Way: Railroads; Jurisdiction, Federal Courts: Exhaustion Of Tribal Remedies; Equal Protection: Illegitimates; Civil Procedure: Full Faith And Credit Jan 1974

Jurisdiction: Federal Court, Federal Question; Taxation: State; Tribal Courts: Judicial Immunity; Indian Civil Rights Act: Federal Jurisdiction; Rights Of Way: Railroads; Jurisdiction, Federal Courts: Exhaustion Of Tribal Remedies; Equal Protection: Illegitimates; Civil Procedure: Full Faith And Credit

American Indian Law Review

No abstract provided.


Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown Jan 1931

Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


Jurisdiction Of The States To Tax - Recent Developments, Fowler Vincent Harper Apr 1930

Jurisdiction Of The States To Tax - Recent Developments, Fowler Vincent Harper

Indiana Law Journal

No abstract provided.


Jurisdiction Of The States To Tax -- Recent Developments, Fowler Vincent Harper Jan 1930

Jurisdiction Of The States To Tax -- Recent Developments, Fowler Vincent Harper

Articles by Maurer Faculty

No abstract provided.