Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (20)
- Taxation-Federal (10)
- Social and Behavioral Sciences (9)
- State and Local Government Law (8)
- Law and Society (7)
-
- Public Law and Legal Theory (7)
- Administrative Law (6)
- Law and Politics (6)
- Nonprofit Organizations Law (6)
- Organizations Law (5)
- Public Affairs, Public Policy and Public Administration (5)
- Social Welfare Law (5)
- Economic Policy (4)
- Economics (4)
- Law and Economics (4)
- Political Economy (4)
- Public Administration (4)
- Public Policy (4)
- Business (3)
- Election Law (3)
- Nonprofit Administration and Management (3)
- Agriculture Law (1)
- Arts and Humanities (1)
- Constitutional Law (1)
- Education Law (1)
- Environmental Law (1)
- Food and Drug Law (1)
- Fourteenth Amendment (1)
- Institution
-
- University of Pittsburgh School of Law (6)
- Maurer School of Law: Indiana University (3)
- Selected Works (3)
- University of Massachusetts Boston (2)
- Vanderbilt University Law School (2)
-
- Columbia Law School (1)
- Schulich School of Law, Dalhousie University (1)
- University at Buffalo School of Law (1)
- University of Colorado Law School (1)
- University of Kentucky (1)
- University of Maine School of Law (1)
- University of Michigan Law School (1)
- University of Missouri School of Law (1)
- Washington and Lee University School of Law (1)
- Publication Year
- Publication
-
- Articles (4)
- Articles by Maurer Faculty (3)
- Center for Studies in Policy and the Public Interest Publications (2)
- Padraig O'Malley (2)
- Testimony (2)
-
- Vanderbilt Law Review (2)
- Faculty Scholarship (1)
- Journal Articles (1)
- Law Faculty Scholarly Articles (1)
- Martha T. McCluskey (1)
- Michigan Law Review (1)
- Ocean and Coastal Law Journal (1)
- PhD Dissertations (1)
- Publications (1)
- The Business, Entrepreneurship & Tax Law Review (1)
- Washington and Lee Law Review (1)
- Publication Type
Articles 1 - 25 of 25
Full-Text Articles in Taxation-State and Local
Keep Charitable Oversight In The Irs, Philip Hackney
Keep Charitable Oversight In The Irs, Philip Hackney
Articles
Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in charitable solution increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot act …
Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney
Testimony
In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.
Public Good Through Charter Schools?, Philip Hackney
Public Good Through Charter Schools?, Philip Hackney
Articles
Should nonprofit charter schools be considered “charitable” under § 501(c)(3) of the Internal Revenue Code and be entitled to the benefits that go with that designation (income tax exemption, charitable contribution deduction, etc.)? Current tax law treats them as such; the question is whether there is a good rationale for this treatment. In addition to efficiency and equity, I consider political justice as a value in evaluating tax policy. By political justice, I mean a democratic system that prioritizes the opportunity for more people to have a voice in collective decisions (political voice equality or PVE). Thus, a tax policy …
A More Capacious Concept Of Church, Philip Hackney, Samuel D. Brunson
A More Capacious Concept Of Church, Philip Hackney, Samuel D. Brunson
Articles
United States tax law provides churches with extra benefits and robust protection from IRS enforcement actions. Churches and religious organizations are automatically exempt from the income tax without needing to apply to be so recognized and without needing to file a tax return. Beyond that, churches are protected from audit by stringent procedures. There are good reasons to consider providing a distance between church and state, including the state tax authority. In many instances, Congress granted churches preferential tax treatment to try to avoid excess entanglement between church and state, though that preferential treatment often just shifts the locus of …
Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney
Testimony
Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …
Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney
Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney
Articles
In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political …
Into The "Vortex Of Legal Precision": Access To Justice, Complexity, And The Canadian Tax System, Colin Jackson
Into The "Vortex Of Legal Precision": Access To Justice, Complexity, And The Canadian Tax System, Colin Jackson
PhD Dissertations
This thesis is an exploration of access to justice issues in the Canadian tax system. Drawing on the work of Roderick Macdonald, it argues for a broad conception of access to justice based on the empowerment of individuals in all of the sites, processes, institutions where law is made, administered, and applied. It argues that tax law shows the usefulness of this comprehensive approach to access to justice. Using the comprehensive approach to access to justice, the thesis goes on to argue that legal complexity should be seen as an important access to justice issue in tax law. It lays …
Tax Policy And Our Democracy, Clinton G. Wallace
Tax Policy And Our Democracy, Clinton G. Wallace
Michigan Law Review
Review of Anthony C. Infanti's Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves.
Defining Fishing, The Slippery Seaweed Slope, Ross V. Acadian Seaplants Ltd., Rebecca P. Totten
Defining Fishing, The Slippery Seaweed Slope, Ross V. Acadian Seaplants Ltd., Rebecca P. Totten
Ocean and Coastal Law Journal
In Maine, the intertidal zone has seen many disputes over its use, access, and property rights. Recently, in Ross v. Acadian Seaplants, Ltd., the Maine Supreme Judicial Court, sitting as the Law Court, held that rockweed seaweed in the intertidal zone is owned by the upland landowner and is not part of a public easement under the public trust doctrine. The Court held harvesting rockweed is not fishing. This case will impact private and public rights and also the balance between the State's environmental and economic interests. This Comment addresses the following points: first, the characteristics of rockweed and the …
The Economics Of American Higher Education In The New Gilded Age, Paul Campos
The Economics Of American Higher Education In The New Gilded Age, Paul Campos
Publications
No abstract provided.
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
Martha T. McCluskey
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, …
Tax Policy Reform: Issues To Be Addressed To The Benefit Of All Missourians, Joel Walters
Tax Policy Reform: Issues To Be Addressed To The Benefit Of All Missourians, Joel Walters
The Business, Entrepreneurship & Tax Law Review
Tax policy impacts the everday decisions made by individuals, families, and businesses. Better tax policy can generate economic activity and lower the tax burden on individual taxpayers. Missouri Department of Revenue Director, Joel Walters, believes the current Missouri tax system can be changed in ways that would make it more simple, efficient, and fair. With this article, Director Walters seeks to engage Missourians in a dialogue about the strengths and weaknesses of the current tax policy environment in Missouri. The article comprhensively examines Missouri's tax system by discussing a wide variety of topics including corporate income tax, alternatives such as …
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 Federal Government's Power To Restrict State Taxation, David Gamage, Darien Shanske
The Federal Government's Power To Restrict State Taxation, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay evaluates the limits on the U.S. federal government’s powers to restrict the taxing powers of state governments. The essay revisits earlier debates on this question, to consider the implications of the Supreme Court’s decision in National Federation of Independent Business v. Sebelius and also academic research on the problem of tax cannibalization.
Tax Cannibalization And State Government Tax Incentive Programs, David Gamage, Darien Shanske
Tax Cannibalization And State Government Tax Incentive Programs, David Gamage, Darien Shanske
Articles by Maurer Faculty
States and localities offer businesses an enormous amount of tax incentives to locate within their jurisdictions despite: 1) the mass of evidence that suggests that these incentives are not particularly effective and, 2) substantial doubts about their constitutionality.
In this essay, we develop a new critical perspective on state tax incentives. We argue that offering these incentives permits states to offer lower taxes to more mobile businesses while keeping their overall corporate tax rates high. This is arguably not the best choice for the states, but it is definitely not the best choice for the federal government. Because the states …
A Fact Book On Proposition 2 1/2, Padraig O'Malley
A Fact Book On Proposition 2 1/2, Padraig O'Malley
Padraig O'Malley
In this age of inflation many tax reduction plans have been proposed throughout the nation. This November Massachusetts voters will vote on Proposition 2 1/2 - a tax reduction proposal sponsored by a coalition of citizens. This booklet describes the costs and benefits of Proposition 2 1/2 in an objective way, so that you can make an informed decision when you cast your vote. The University of Massachusetts' Center for Studies in Policy and the Public Interest and the Massachusetts Cooperative Extension Service believe that when you have access to unbiased information you will make better decisions and participate more …
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
Padraig O'Malley
On November 4, 1980 the citizens of Massachusetts, by a vote of 59% to 41%, resoundingly endorsed a tax reduction plan known as Proposition 2 1/2. All communities in the Commonwealth were faced with an immediate reduction in their local revenues due to the immediate cut in the excise tax that Proposition 2 1/2 called for, and up to 130 communities will have to implement a 15% reduction in their tax levies for FY 1982. Already there are protestations from many local officials that they cannot make the required tax cuts without severely reducing the level of local services. The …
Beyond Batsa: Getting Serious About State Corporate Tax Reform, Quinn T. Ryan
Beyond Batsa: Getting Serious About State Corporate Tax Reform, Quinn T. Ryan
Washington and Lee Law Review
The state corporate income tax system is broken, and only Congress can fix it. The current state of affairs is problematic for states, burdensome for multistate corporations,2 and unfair to smaller, local businesses.3 States are unable to resolve these problems themselves; federal intervention is the only solution.
Forging Fiscal Reform: Constitutional Change, Public Policy, And The Creation Of Administrative Capacity In Wisconsin, 1880-1920, Ajay K. Mehrotra
Forging Fiscal Reform: Constitutional Change, Public Policy, And The Creation Of Administrative Capacity In Wisconsin, 1880-1920, Ajay K. Mehrotra
Articles by Maurer Faculty
In 1911, Wisconsin became one of the first U.S. states to adopt an effectively administered income tax. Wisconsin reformers were able to overcome several institutional barriers to create the administrative capacity necessary to assess and collect a graduated income tax that in time raised significant revenue, but did not supplant the property tax. With this limited success, the Wisconsin income tax soon became a model for other states and even the national government. In this sense, Wisconsin was a leader in forging fiscal reform. Political activists, lawmakers, and other government actors in the Badger State led a turn-of-the-century property tax …
State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore
State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore
Law Faculty Scholarly Articles
This article examines congressional activity in the state and local tax area to determine when, if ever, Congress will enact legislation mandating uniformity in state and local taxation. The article begins by briefly describing our current system of state and local taxation and explaining why we need more uniformity therein.
The article then provides an empirical study of congressional activity in the state and local tax area between January, 1971 and May, 1996. Specifically, it focuses first on four discrete but representative areas in which Congress has enacted legislation regulating state and local taxation, and, second, on four discrete but …
Tax Policy At The Beginning Of The Clinton Administration, Michael J. Graetz
Tax Policy At The Beginning Of The Clinton Administration, Michael J. Graetz
Faculty Scholarship
Ten years ago, in 1983, the Yale Journal on Regulation was started by students at the Yale Law School to foster scholarship and debate on issues of regulatory policy. Today the Journal staff consists of students from Yale University graduate and professional programs in law, management, forestry, and public health. One of the Journal's primary missions was to track the regulatory/deregulatory developments under the Reagan Administration and later the Bush Administration. Since our tenth anniversary coincided with the installment of a Democratic Administration under President Clinton, we have asked two professors at the Yale Law School to submit an essay …
State And Local Taxation Of Financial Institutions:An Opportunity For Reform, C. James Judson, Susan G. Duffy
State And Local Taxation Of Financial Institutions:An Opportunity For Reform, C. James Judson, Susan G. Duffy
Vanderbilt Law Review
Forces at work in both public and private sectors may soon change the way state and local political subdivisions tax financial institutions. The market for financial services is changing dramatically. Governments have expanded substantially the scope of activities in which financial depositories may engage. The competitive environment for financial activities also is changing as general business corporations enter the financial services field, an area previously considered the exclusive domain of financial institutions. Financial institutions have increasing opportunities for interstate activity, which offers both risks and challenges. These changes have occurred during a period in which the extensive framework of state …
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
Center for Studies in Policy and the Public Interest Publications
On November 4, 1980 the citizens of Massachusetts, by a vote of 59% to 41%, resoundingly endorsed a tax reduction plan known as Proposition 2 1/2. All communities in the Commonwealth were faced with an immediate reduction in their local revenues due to the immediate cut in the excise tax that Proposition 2 1/2 called for, and up to 130 communities will have to implement a 15% reduction in their tax levies for FY 1982.
Already there are protestations from many local officials that they cannot make the required tax cuts without severely reducing the level of local services. The …
A Fact Book On Proposition 2 1/2, Padraig O'Malley
A Fact Book On Proposition 2 1/2, Padraig O'Malley
Center for Studies in Policy and the Public Interest Publications
In this age of inflation many tax reduction plans have been proposed throughout the nation. This November Massachusetts voters will vote on Proposition 2 1/2 - a tax reduction proposal sponsored by a coalition of citizens.
This booklet describes the costs and benefits of Proposition 2 1/2 in an objective way, so that you can make an informed decision when you cast your vote. The University of Massachusetts' Center for Studies in Policy and the Public Interest and the Massachusetts Cooperative Extension Service believe that when you have access to unbiased information you will make better decisions and participate more …
Paul J. Hartman And The Literature Of State And Local Taxation-An Appreciation, William R. Andersen
Paul J. Hartman And The Literature Of State And Local Taxation-An Appreciation, William R. Andersen
Vanderbilt Law Review
The editors of this symposium have asked me for a brief account of the contributions of Professor Hartman's published writings in the field of state and local taxation. In fairness, those contributions cannot be accounted in brief; what follows is more of a bibliography, and an appreciation...
As a final example of Hartman's concern for institutional relationships in tax policy, mention should be made of the 1959 piece on municipal income taxation.' Here, Hartman has changed lenses on his microscope and examines not the relationship between the nation and the states but that between the states and the cities. His …