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Foreword: Rights, Remedies, And Rose, Scott R. Bauries 2016 University of Kentucky College of Law

Foreword: Rights, Remedies, And Rose, Scott R. Bauries

Scott R. Bauries

In this Foreword to the University of Kentucky’s “Rose at 20” Special Feature, I seek to introduce the three featured articles, as well as to identify two major paradigm shifts in school finance litigation that grew out of the Kentucky Supreme Court’s decision in Rose v. Council for Better Education. The Rose decision is commonly thought of as a bridge between prior education litigation strategies founded primarily on theories of equity or equality and subsequent litigation strategies founded primarily on theories of adequacy. Although the distinction between these two strategies is well-worn, it obscures two important changes to ...


For Tax Day, A Simpler And Better Way, David J. Herzig 2016 Valparaiso University

For Tax Day, A Simpler And Better Way, David J. Herzig

David J. Herzig

No abstract provided.


Is The Philadelphia Wage Tax Unconstitutional? And If It Is, What Can And Should The City Do?, Michael S. Knoll, Ruth Mason 2016 University of Pennsylvania Law School

Is The Philadelphia Wage Tax Unconstitutional? And If It Is, What Can And Should The City Do?, Michael S. Knoll, Ruth Mason

Faculty Scholarship

Philadelphia has a complex and antiquated tax system that has long been criticized for driving employers and jobs away from Philadelphia by making it expensive to conduct business in the City. The centerpiece of the Philadelphia tax system is the Philadelphia wage tax, which raised more than $1.6 billion in 2014. That tax has been challenged as unconstitutional in light of the Supreme Court’s 2015 decision in Wynne v. Comptroller of Maryland, which struck down a structurally similar Maryland tax. This Essay explains the constitutional challenge to the City wage tax, argues that the tax is unconstitutional, describes ...


Claremont I And Ii - Were They Rightly Decided, And Where Have They Left Us?, John M. Lewis, Stephen E. Borofsky 2016 Associate Justice of the New Hampshire Superior Court from 2001-2013; Chair of New Hampshire's State Board of Education from 1997 to 2001

Claremont I And Ii - Were They Rightly Decided, And Where Have They Left Us?, John M. Lewis, Stephen E. Borofsky

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 ...


The Enigma Of Wynne, Edward A. Zelinsky 2016 College of William & Mary Law School

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 Court’s 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 ...


The Timing Of Tax Transparency, Joshua D. Blank 2016 NYU School of Law

The Timing Of Tax Transparency, Joshua D. Blank

New York University Law and Economics Working Papers

Fairness in the administration of the tax law is the subject of intense debate in the United States. As recent headlines reveal, the Internal Revenue Service has been accused of failing to enforce the tax law equitably in its review of tax-exempt status applications by political organizations, the international tax structures of multinational corporations, and the estate tax returns of millionaires, among other areas. Many have argued that greater “tax transparency” would better empower the public to hold the IRS accountable and the IRS to defend itself against accusations of malfeasance. Mandatory public disclosure of taxpayers’ tax return information is ...


Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield 2016 Selected Works

Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield

W. Edward "Ted" Afield

No abstract provided.


Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield 2016 Selected Works

Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Afield

W. Edward "Ted" Afield

No abstract provided.


The Economic Foundation Of The Dormant Commerce Clause, Michael S. Knoll, Ruth Mason 2016 University of Pennsylvania Law School

The Economic Foundation Of The Dormant Commerce Clause, Michael S. Knoll, Ruth Mason

Faculty Scholarship

Last Term, a sharply divided Supreme Court decided a landmark dormant Commerce Clause case, Comptroller of the Treasury of Maryland v. Wynne. Wynne represents the Court’s first clear acknowledgement of the economic underpinnings of one of its main doctrinal tools for resolving tax discrimination cases, the internal consistency test. In deciding Wynne, the Court relied on economic analysis we provided. This Essay explains that analysis, why the majority accepted it, why the dissenters’ objections to the majority’s reasoning miss their mark, and what Wynne means for state taxation. Essential to our analysis and the Court’s decision in ...


The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill 2016 St. John's University School of Law

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 2016 Barry University School of Law

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.


The Meaning Of Capital In The Twenty-First Century, Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

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

University of Southern California Legal Studies Working Paper Series

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 ...


Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove 2016 University of Richmond

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.


Taxing Wealth Seriously, Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

Taxing Wealth Seriously, Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

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 ...


Front Matter (Letter From The Editor, Masthead, Etc.), 2016 San Jose State University

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

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016, 2016 San Jose State University

The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal’S Interview Of Eli Dicker, Shruti Raja 2016 San Jose State University

The Contemporary Tax Journal’S Interview Of Eli Dicker, Shruti Raja

The Contemporary Tax Journal

No abstract provided.


Interstate Commerce, Use Tax, And Aircraft In Maryland: From W.R. Grace To Complete Auto, Alexander T. Simpson 2016 University of Maryland Francis King Carey School of Law

Interstate Commerce, Use Tax, And Aircraft In Maryland: From W.R. Grace To Complete Auto, Alexander T. Simpson

Journal of Business & Technology Law

No abstract provided.


How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason 2015 University of Pennsylvania Law School

How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason

Faculty Scholarship

In this special report, Knoll and Mason discuss how the Massachusetts Supreme Judicial Court should apply Wynne when it hears on remand First Marblehead v. Commissioner of Revenue. The authors conclude that when it originally heard the case, the Massachusetts court mistakenly considered, as part of its internal consistency analysis, whether Gate Holdings Inc. experienced double state taxation. As developed by the U.S. Supreme Court and most recently applied in Wynne, the internal consistency test is not concerned with actual double taxation that may arise from the interaction of different states’ laws. Rather, the test is designed to determine ...


Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx 2015 Georgia State University College of Law

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx

Samuel A. Donaldson

No abstract provided.


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