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Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay 2020 Creighton University

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both ...


The Ground On Which We All Stand: A Conversation About Menstrual Equity Law And Activism, Bridget J. Crawford, Margaret E. Johnson, Marcy L. Karin, Laura Strausfeld Esq., Emily Gold Waldman 2020 Elisabeth Haub School of Law at Pace University

The Ground On Which We All Stand: A Conversation About Menstrual Equity Law And Activism, Bridget J. Crawford, Margaret E. Johnson, Marcy L. Karin, Laura Strausfeld Esq., Emily Gold Waldman

Pace Law Faculty Publications

This essay grows out of a panel discussion among five lawyers on the subject of menstrual equity activism. Each of the authors is a scholar, activist or organizer involved in some form of menstrual equity work. The overall project is both enriched and complicated by an intersectional analysis.

This essay increases awareness of existing menstrual equity and menstrual justice work; it also identifies avenues for further inquiry, next steps for legal action, and opportunities that lie ahead. After describing prior and current work at the junction of law and menstruation, the contributors evaluate the successes and limitations of recent legal ...


The Strange Case Of The Seven Assessors, Janet Howard, Shaun Rafferty 2020 Howard Policy Solutions LLC

The Strange Case Of The Seven Assessors, Janet Howard, Shaun Rafferty

New England Journal of Public Policy

New Orleans was, before Katrina, the only parish (county) in Louisiana to have multiple assessors. There were seven. Each of them had his or her own district, and collectively they formed the Board of Assessors. The strange structure was the vestige of times past, with no rhyme or reason in modern times.


Steiner V. Utah: Designing A Constitutional Remedy, Michael S. Knoll, Ruth Mason 2020 University of Pennsylvania Law School

Steiner V. Utah: Designing A Constitutional Remedy, Michael S. Knoll, Ruth Mason

Faculty Scholarship at Penn Law

In an earlier article, we argued that the Utah Supreme Court failed to follow and correctly apply clear U.S. Supreme Court precedent in Steiner v. Utah when the Utah high court held that an internally inconsistent and discriminatory state tax regime did not violate the dormant commerce clause. Unfortunately, the Supreme Court recently declined certiorari in Steiner, but the issue is unlikely to go away. Not every state high court will defy the U.S. Supreme Court by refusing to apply the dormant commerce clause, and so the Court will sooner or later likely find itself facing conflicting interpretations ...


Bellsouth V. Cobb County And The 9-1-1 Act: Taxation Without A Right Of Action, Davis Lackey 2020 Mercer University School of Law

Bellsouth V. Cobb County And The 9-1-1 Act: Taxation Without A Right Of Action, Davis Lackey

Mercer Law Review

The State of Georgia has long recognized the importance of providing emergency services for its citizens. The on-call availability of medical services in our communities is a vital resource for those in need. The Georgia Legislature enacted the Emergency Telephone Number “911” Service Act of 1977 (9-1-1 Act or Act), which streamlined the emergency services phone number into a single, three-digit emergency number that would effectively reduce response time. Specifically, the Georgia General Assembly was concerned with the existence of too many phone numbers for emergency services throughout the state. In 2005, the Georgia General Assembly amended the Act that ...


Someone To Lien On: Privatization Of Delinquent Property Tax Liens And Tax Sale Surplus In Massachusetts, Caroline Enright 2020 Boston College Law School

Someone To Lien On: Privatization Of Delinquent Property Tax Liens And Tax Sale Surplus In Massachusetts, Caroline Enright

Boston College Law Review

In Massachusetts, as well as in twenty-eight other states in the nation, municipalities can sell delinquent property tax liens to private investors. In exchange for paying for the debt, the private entity can collect interest rates of up to sixteen percent and levy additional fees on the homeowner. If the homeowner is unable to pay the rapidly growing amount they owe, absolute title of the property, which includes any profits from the subsequent sale, passes to the private entity—providing them with the property for pennies on the dollar. This practice was introduced as a tool to enable municipalities to ...


State And Local Taxation, Brian Sengson, DiAndria Green, David Greenberg 2020 Mercer University School of Law

State And Local Taxation, Brian Sengson, Diandria Green, David Greenberg

Mercer Law Review

This Article surveys the most critical and comprehensive changes in Georgia law occurring between June 1, 2017, and May 31, 2019.1 In addition to noteworthy cases decided in state and federal courts, this Article details legislation enacted during the survey period that affects Georgia tax law.

  • State Constitutional Changes
  • Georgia Sales and Use Taxation
  • Georgia Income Taxation
  • State Tax Credits
  • State Tax Controversy


Tax Policy And Our Democracy, Clinton G. Wallace 2020 University of South Carolina School of Law

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.


The Dormant Foreign Commerce Clause After Wynne, Michael S. Knoll, Ruth Mason 2020 University of Pennsylvania Law School

The Dormant Foreign Commerce Clause After Wynne, Michael S. Knoll, Ruth Mason

Faculty Scholarship at Penn Law

This Essay surveys dormant foreign Commerce Clause doctrine to determine what limits it places on state taxation of international income, including both income earned by foreigners in a U.S. state and income earned by U.S. residents abroad. The dormant Commerce Clause similarly limits states’ powers to tax interstate and foreign commerce; in particular, it forbids states from discriminating against interstate or international commerce. But there are differences between the interstate and foreign commerce contexts, including differences in the nationality of affected taxpayers and differences in the impact of state taxes on federal tax and foreign-relations goals. Given current ...


New York City Property Taxes And Appeals: A Systemic Subversion Of Constitutional Rights, Phoenix Marino 2020 New York Law School

New York City Property Taxes And Appeals: A Systemic Subversion Of Constitutional Rights, Phoenix Marino

NYLS Law Review

No abstract provided.


Physical Presence Is In No Wayfair!: Addressing The Supreme Court’S Removal Of The Physical Presence Rule And The Need For Congressional Action, Claire Shook 2019 Penn State Dickinson Law

Physical Presence Is In No Wayfair!: Addressing The Supreme Court’S Removal Of The Physical Presence Rule And The Need For Congressional Action, Claire Shook

Dickinson Law Review

The Commerce Clause of Article I grants Congress the power to regulate commerce. In the past, an entity had to have a physical presence in a state for that state to impose taxes on the entity. Due to the changing landscape of online businesses, the U.S. Supreme Court decided in South Dakota v. Wayfair in June 2018 to remove the physical presence rule as it applied to the Commerce Clause analysis of state taxation. The Wayfair decision’s ramification is that states can now impose taxes on businesses conducting sales online without having any physical presence in those states ...


Latino Education In Texas: A History Of Systematic Recycling Discrimination, Albert H. Kauffman 2019 St. Mary's School of Law

Latino Education In Texas: A History Of Systematic Recycling Discrimination, Albert H. Kauffman

St. Mary's Law Journal

Abstract forthcoming


Table Of Contents, Seattle University Law Review 2019 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


Where's Dolan? Exactions Law In 1998, Jonathan M. Davidson, Ronald H. Rosenberg, Michael C. Spata 2019 William & Mary Law School

Where's Dolan? Exactions Law In 1998, Jonathan M. Davidson, Ronald H. Rosenberg, Michael C. Spata

Ronald H. Rosenberg

No abstract provided.


The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg 2019 William & Mary Law School

The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg

Ronald H. Rosenberg

No abstract provided.


Negotiated Development Denial Meets People's Court: Del Monte Dunes Brings New Wildcards To Exactions Law, Jonathan M. Davidson, Ronald H. Rosenberg, Michael C. Spata 2019 William & Mary Law School

Negotiated Development Denial Meets People's Court: Del Monte Dunes Brings New Wildcards To Exactions Law, Jonathan M. Davidson, Ronald H. Rosenberg, Michael C. Spata

Ronald H. Rosenberg

The United States Supreme Court Answered "YES" to the $1.45 million over exaction question for 1999. In City of Monterey v. Del Monte Dunes at Monterey Ltd., a unanimous court extended the scope of compensatory takings review beyond land dedication conditions into the realm of regulatory denial. Justice Kennedy's opinion vitalized the "legitimate state interests" test from Agins v. City of Tiburon to sustain an inverse condemnation conclusion and damage award to the frustrated developer. A majority of the court also concurred that the trial court may delegate this takings conclusion to the jury under federal civil rights ...


Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades 2019 William & Mary Law School

Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades

Eric A. Kades

No abstract provided.


A Progressive Federal Tax Credit For State Tax Payments, Eric Kades 2019 William & Mary Law School

A Progressive Federal Tax Credit For State Tax Payments, Eric Kades

Eric A. Kades

No abstract provided.


Law School News: Remembering Rwu Laws Founding Dean 9-10-2019, Roger Williams University School of Law 2019 Roger Williams University

Law School News: Remembering Rwu Laws Founding Dean 9-10-2019, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.


Domicile In Multistate Personal Income Tax Residency Matters: Enter The Swamp At Your Own Peril, Scott R. Thomas 2019 Bentley University

Domicile In Multistate Personal Income Tax Residency Matters: Enter The Swamp At Your Own Peril, Scott R. Thomas

Pace Law Review

This Article argues that states should remove the domicile concept from the definition of a resident and rely solely on an objective test or tests. Part I of this Article defines the terms resident and domicile using examples from the laws of Massachusetts, Minnesota, and New York. Part II discusses the problems created for individuals and state taxing authorities in the application of a subjective standard, the burden and standard of proof applied, and the domicile or residency bias of states. Part III describes how Congress defines a resident of the United States and the rationale behind Congress’s movement ...


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