Open Access. Powered by Scholars. Published by Universities.®

Taxation-State and Local Commons

Open Access. Powered by Scholars. Published by Universities.®

989 Full-Text Articles 728 Authors 199,652 Downloads 90 Institutions

All Articles in Taxation-State and Local

Faceted Search

989 full-text articles. Page 1 of 19.

The Meaning Of Capital In The Twenty-First Century, Edward J. McCaffery 2018 University of Southern California;California Institute of Tecnology

The Meaning Of Capital In The Twenty-First Century, Edward J. Mccaffery

Edward J McCaffery

America is on a path towards a level of both wealth and income inequality unparalleled in recorded history. Thomas Piketty’s Capital in the Twenty-First Century summarizes and conveys the work of Piketty and many co-authors, over many decades, looking at the structure of income and wealth inequality across many nations and centuries. This review essay builds on Piketty’s ambitions as well as his data, in order to put forth a better solution: one that accepts and even embraces the facts of unequal ownership of capital, but changes the social meaning of those facts to avoid the social harms ...


The Death Of The Income Tax (Or, The Rise Of America's Universal Wage Tax), Edward J. McCaffery 2018 University of Southern California;California Institute of Tecnology

The Death Of The Income Tax (Or, The Rise Of America's Universal Wage Tax), Edward J. Mccaffery

Edward J McCaffery

In 1913, with whispers of progressive politics in the air, Americans ratified a Constitutional amendment allowing for a tax on “all incomes, from whatever source derived.”This set the stage for the individual income tax, a tax meant to fall on wealth and the wealthy. It was a small step, but it was a step. Capital and labor, wealth and wages, would each be paying the price of civilization. The corporate income and gift and estate taxes soon formed a troika of wealth taxes, though the individual income tax fell on upper-income wages as well.

Things changed. Over a century ...


Taxing Wealth Seriously, Edward J. McCaffery 2018 University of Southern California;California Institute of Tecnology

Taxing Wealth Seriously, Edward J. Mccaffery

Edward J McCaffery

The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see ...


Bleeding Women Dry: Tampon Taxes And Menstrual Inequity, Jorene Ooi 2018 Northwestern Pritzker School of Law

Bleeding Women Dry: Tampon Taxes And Menstrual Inequity, Jorene Ooi

Northwestern University Law Review

In recent years, the problem of menstrual inequity has attracted increased attention. Most states impose a sales tax on menstrual hygiene products—a “tampon tax.” A burgeoning social movement has sought to end the tampon tax, and lawmakers have taken notice by introducing, and in some cases successfully passing, measures to repeal the tax by exempting menstrual hygiene products from the sales tax. This Note evaluates, from a tax policy standpoint, the pros and cons of repealing the tampon tax. It argues that although repeal is usually undesirable as a matter of tax design, the tax should nevertheless be repealed ...


The Death Of The Income Tax (Or, The Rise Of America's Universal Wage Tax), Edward J. McCaffery 2018 University of Southern California;California Institute of Tecnology

The Death Of The Income Tax (Or, The Rise Of America's Universal Wage Tax), Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

In 1913, with whispers of progressive politics in the air, Americans ratified a Constitutional amendment allowing for a tax on “all incomes, from whatever source derived.”This set the stage for the individual income tax, a tax meant to fall on wealth and the wealthy. It was a small step, but it was a step. Capital and labor, wealth and wages, would each be paying the price of civilization. The corporate income and gift and estate taxes soon formed a troika of wealth taxes, though the individual income tax fell on upper-income wages as well.

Things changed. Over a century ...


The Contemporary Tax Journal Volume 7, No. 2 – Summer 2018, 2018 San Jose State University

The Contemporary Tax Journal Volume 7, No. 2 – Summer 2018

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2018 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute, Silin Chen, June Hostetter, Sahdia Saiara, Jessica Wong, Cherry Zheng 2018 San Jose State University

Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute, Silin Chen, June Hostetter, Sahdia Saiara, Jessica Wong, Cherry Zheng

The Contemporary Tax Journal

No abstract provided.


Massachusetts Has A Problem: The Unconstitutionality Of The Tax Deed, Ralph D. Clifford 2018 University of Massachusetts School of Law

Massachusetts Has A Problem: The Unconstitutionality Of The Tax Deed, Ralph D. Clifford

University of Massachusetts Law Review

The predominant method for collecting delinquent real estate taxes in Massachusetts is the use of the “tax deed” as authorized by Chapter 60, Sections 53-54. Under the authorized procedures, each municipality’s tax collector can execute and record a deed that transfers fee simple title to the real estate to the municipality subject to the taxpayer’s statutorily created redemption right. If the redemption right is or cannot be exercised, all of the taxpayer’s rights in the property, as well as other’s rights created by encumbrances such as mortgages, are terminated by the foreclosure process provided for in ...


Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones 2018 Texas Comptroller of Public Accounts

Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones

St. Mary's Law Journal

Abstract forthcoming


A Comparison Between The U.S. And Japan Concerning The Tax Treatment Of Prepaid Income, Hiroshi Noguchi 2018 University of Missouri School of Law

A Comparison Between The U.S. And Japan Concerning The Tax Treatment Of Prepaid Income, Hiroshi Noguchi

The Business, Entrepreneurship & Tax Law Review

This article examines the crucial distinctions of methodology between the U.S. and the Japanese tax laws with respect to the timing for recognizing income. In addition, it studies the advantages and disadvantages of both tax treatment methods concerning prepaid income. As a result, it concludes that the advantages of Japanese tax law concerning prepaid income outweigh those of the American tax law. This article also suggests that U.S. tax law could borrow the Japanese mentality regarding the tax treatment of prepaid income.


Rsp Redux: Is Irc Section 83’S Overreach “In [C]Onnection With The [P]Erformance Of [S]Ervices” The Real “[U]Nwarranted And [U]Nintended” Result?, Charles F. McCormick 2018 University of Missouri School of Law

Rsp Redux: Is Irc Section 83’S Overreach “In [C]Onnection With The [P]Erformance Of [S]Ervices” The Real “[U]Nwarranted And [U]Nintended” Result?, Charles F. Mccormick

The Business, Entrepreneurship & Tax Law Review

This article analyzes the effects of IRC § 83 from the perspective of those most often subject to it. While § 83 remains a critical tax consideration for entrepreneurs, this article concludes that § 83 has become, in practice, a solution searching for a problem that in fact causes more problems than it solves. Drafters of § 83 believed they were closing a significant loophole regarding the taxation of executive compensation. Looking at the problem legislators believed they were solving in the context of contemporary executive compensation structures, it is hard to understand what the actual problem was. Section 83(b) was supposed to ...


"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, Bernadette Atuahene 2018 Northwestern Pritzker School of Law

"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, Bernadette Atuahene

Northwestern University Law Review

To prevent inflated property tax bills, the Michigan Constitution prohibits property tax assessments from exceeding 50% of a property’s market value. Between 2009 and 2015, the City of Detroit assessed 55%–85% of its residential properties in violation of the Michigan Constitution, and these unconstitutional assessments have had dire consequences. Between 2011 and 2015, one in four Detroit properties have been foreclosed upon for nonpayment of illegally inflated property taxes. In addition to Detroit, the other two cities in Michigan’s Wayne County where African-Americans comprise 70% or more of the population—Highland Park and Inkster—have similarly experienced ...


Relinquishment Of Prior Residence For State Income Tax Purposes: Wishing To Change Residence Does Not Make It So, Jani E. Maurer 2018 Nova Southeastern University

Relinquishment Of Prior Residence For State Income Tax Purposes: Wishing To Change Residence Does Not Make It So, Jani E. Maurer

University of Miami Business Law Review

We live in an increasingly mobile and global society. Individuals move from one state to another for a variety of reasons. When the move is from a state which imposes income tax, particularly to a jurisdiction which does not, questions may arise about whether the individual remains a resident of the state from which he departed for income tax purposes. In the quest for revenue, certain states are aggressive in pursuing efforts to collect income tax from persons who claim to have changed their permanent residence.These states may assert that for income tax purposes the individual remains a resident ...


Private Enforcement In The Public Sphere - Towards A New Model Of Residential Monitoring Of Local Governments, Omer Kimhi 2018 University of Nevada, Las Vegas -- William S. Boyd School of Law

Private Enforcement In The Public Sphere - Towards A New Model Of Residential Monitoring Of Local Governments, Omer Kimhi

Nevada Law Journal

No abstract provided.


California Redevelopment 2.0: Implementation Of Community Revitalization And Investment Authorities, Christopher Hoem 2018 San Jose State University

California Redevelopment 2.0: Implementation Of Community Revitalization And Investment Authorities, Christopher Hoem

Master's Projects

This research aims at revealing the challenges and opportunities in implementing Community Revitalization and Investment Authorities (CRIAs) in California.

This study will focus on the implementation of CRIAs, but it is worth examining alternative economic development tools to draw comprehensive comparisons and understand their advantages and disadvantages.

Understanding economic development tools may be valuable for the commercial and industrial growth and prosperity of cities and local governments. It may also be important to increase the number of affordable housing units in an area. Businesses and low-income families alike share the benefits of successful redevelopment. It may be possible to reveal ...


Singapore Income Taxation, Vincent OOI, Irving AW, Joanna YAP 2018 Singapore Management University

Singapore Income Taxation, Vincent Ooi, Irving Aw, Joanna Yap

Research Collection School Of Law

28.1.1 Section 10(1) of the Income Tax Act (Cap. 134, 2014 Rev. Ed.) (“ITA”) is the charging provision which provides for income tax to be payable for each year of assessment (“YA”) upon the income of any person. Income is taxable if it falls within one of the enumerated heads of charge under sections 10(1)(a) to (g).Income is taxable only if it is sourced in Singapore, i.e. accruing in or derived from Singapore, or received in Singapore from outside Singapore, subject to variations.Only revenue (and not capital) receipts are taxable, and only ...


Assessment Limits And Timing Of Real Estate Transactions, Sebastien J. Bradley 2018 Drexel University

Assessment Limits And Timing Of Real Estate Transactions, Sebastien J. Bradley

Sebastien J Bradley

Michigan homebuyers face large potential discontinuities in property tax obligations for purchases made around January 1 and May 1 under the state's application of acquisition-value based assessment limits and principal residence (homestead) exemptions, respectively.  Consistent with incentives, roughly 3.7 percent of sales concluded in the first 10 business days of January are thus attributable to timing responses among the subset of properties listed by the largest 25 percent of firms by sales volume.  Underlying this effect is a willingness to stretch the number of days between contract and closing dates by an average of 2 to 4 business ...


Full Faith And Credit, Choice Of Laws, And Extraterritorial Regulation Of Corporate Transactions, Gregory S. Sergienko 2018 Concordia University School of Law

Full Faith And Credit, Choice Of Laws, And Extraterritorial Regulation Of Corporate Transactions, Gregory S. Sergienko

Greg Sergienko

In a federal system in which each state may enact laws providing for the chartering and governance of corporations and in which corporations can and do conduct business in more than one state, several states may claim an interest in regulating the conduct of a given corporation. The enactment of state laws that are intended to restrict hostile corporate takeovers and that purport to extend to foreign corporations is one example of this phenomenon. "Typically, any of a number of jurisdictional links might trigger the application of such an anti-takeover statute: the target's being incorporated in the state, its ...


Sin Taxes: Have Governments Gone Too Far In Their Efforts To Monetize Morality?, Franklin Liu 2018 Boston College Law School

Sin Taxes: Have Governments Gone Too Far In Their Efforts To Monetize Morality?, Franklin Liu

Boston College Law Review

In June 2016, Philadelphia became the largest city in the United States to pass a soda tax, which went into effect on January 1, 2017. Soda taxes, an umbrella term for taxes that are assessed on sugar-sweetened beverages, represent the latest incarnation in a recent wave of non-traditional “sin taxes.” Sin taxes target behaviors that the government considers to be socially undesirable, and traditionally have been levied to curb consumption of alcohol and tobacco products. As state and local governments continue to face burgeoning budget deficits, legislators have increased the amount of existing sin taxes and expanded the sin tax ...


Digital Commons powered by bepress