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Driving Us Crazy: A History And Analysis Of New Haven’S Personal Property Taxes, Noelle Lyle 2011 Yale Law School

Driving Us Crazy: A History And Analysis Of New Haven’S Personal Property Taxes, Noelle Lyle

Student Legal History Papers

On October 7, 2003, California Governor Gray Davis became the second Governor in American history to be recalled. Multiple factors contributed to his lack of popularity, from natural disasters to record budget shortfalls in the wake of the dotcom bust, but for many the tipping point came when he declared that he would be tripling California’s motor vehicle tax to shore up the state’s budget. Most of Davis’s challengers pledged to repeal the increase. Tom McClintock, who came in third in the recall election and now serves as one of California’s Representatives, made lowering vehicle taxes ...


Conditional Deference To Tax Authorities, Steve R. Johnson 2011 Florida State University College of Law

Conditional Deference To Tax Authorities, Steve R. Johnson

Scholarly Publications

Recent installments of this column have explored an important point of intersection between administrative law and tax law: the degree of deference that courts accord to rules, regulations, and statutory interpretation positions of state and -local revenue agencies. This column continues that exploration. It examines what I call “conditional deference,” that is, according deference to the agency only when particular, defined conditions are present.

The first part below sets the context by describing Skidmore and Mead, two leading federal conditional deference cases. The second part contrasts state conditional deference doctrines, with particular emphasis on the operation of those doctrines in ...


E-Vat: An Electronically Collected Progressive Consumption Tax, Daniel S. Goldberg 2011 University of Maryland School of Law

E-Vat: An Electronically Collected Progressive Consumption Tax, Daniel S. Goldberg

Daniel S. Goldberg

This report proposes replacing the income tax with an electronic, progressive consumption tax that couples a credit-method VAT (modified for wages) with a progressive wage tax. I have called this proposal e-VAT (a convenient contraction for an electronic value added tax), because it is based on a business-level-credit VAT and can be collected automatically and electronically at the point of sale. The essential advantage of e-VAT over the Hall-Rabushka flat tax is that e-VAT’s use of a credit VAT as its foundation facilitates automatic and electronic collection of the tax. A credit VAT lends itself to electronic monitoring and ...


Trampa Procesal En El Código Fiscal Del Distrito Federal, Guillermo Castorena 2011 Ilustre y Nacional Colegio de Abigados de México, A.C.

Trampa Procesal En El Código Fiscal Del Distrito Federal, Guillermo Castorena

Guillermo Castorena

En el caso de la petición para que las autoridades realicen actos positivos, no procede la negativa ficta en términos del Código Fiscal del Distrito Federal, lo que constituye una trampa procesal. Ante el silencio de las autoridades administrativas, se han creado dos figuras o ficciones jurídicas, a saber, negativa y afirmativa ficta, por medio de las cuales, cuando las autoridades administrativas no emiten una respuesta a una petición de un particular, en los plazos establecidos en los ordenamientos jurídicos aplicables, se entiende que se resolvió de manera negativa o afirmativa, según sea el caso. Existen casos en que la ...


El Derecho De Sucesiones Se Debe Atemperar A Los Cambios De La Sociedad Del Siglo Xxi, Edward Ivan Cueva 2011 Selected Works

El Derecho De Sucesiones Se Debe Atemperar A Los Cambios De La Sociedad Del Siglo Xxi, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.


Chevron Deference To State Tax Agencies, Steve R. Johnson 2011 Florida State University College of Law

Chevron Deference To State Tax Agencies, Steve R. Johnson

Scholarly Publications

The last installment of this column inaugurated a multi-installment project examining judicial doctrines of deference to interpretations and positions taken by state and local tax agencies. We noted that in the various states, these doctrines fall into about a half dozen categories.

This installment explores one of those categories. A major deference rule in federal administrative law (including tax law) emanates from the U.S. Supreme Court’s famous Chevron case. This installment considers the extent to which Chevron and similar approaches are applied in state and local tax cases.

The first part be low briefly ...


Summaries From The 26th Annual Tei-Sjsu High Technology Tax Institute, Ankit Mathur, Zhihua Cai, Tim Kelly, Marja Mirkovic, Sampada Deshmukh, Ami Shah 2011 San Jose State University

Summaries From The 26th Annual Tei-Sjsu High Technology Tax Institute, Ankit Mathur, Zhihua Cai, Tim Kelly, Marja Mirkovic, Sampada Deshmukh, Ami Shah

The Contemporary Tax Journal

No abstract provided.


Economic Development Incentives And The Legal And Economic Issues Of Open Versus Sealed Bids, Sherry L. Jarrell, J. Neal Robbins, Gary L. Shoesmith, Brendan A. Fox 2011 University of South Carolina

Economic Development Incentives And The Legal And Economic Issues Of Open Versus Sealed Bids, Sherry L. Jarrell, J. Neal Robbins, Gary L. Shoesmith, Brendan A. Fox

South Carolina Journal of International Law and Business

No abstract provided.


Giving State Tax Incentives To Corporations: How Much Is Too Much?, Kathleen E. McDavid 2011 University of South Carolina

Giving State Tax Incentives To Corporations: How Much Is Too Much?, Kathleen E. Mcdavid

South Carolina Journal of International Law and Business

No abstract provided.


On Tax Increase Limitations: Part I -- A Costly Incoherence, David Gamage, Darien Shanske 2011 Indiana University Maurer School of Law

On Tax Increase Limitations: Part I -- A Costly Incoherence, David Gamage, Darien Shanske

Articles by Maurer Faculty

In this essay, the first of a series, we explore the theoretical implications of one particular type of fiscal limitation on state legislatures - namely, special rules limiting tax increases. In this first essay we will explore the analytic soundness of these tax increase limitations (TILs). In future essays in this series we will analyze some of the consequences of TILs and in particular how they can be 'evaded.' We will argue over the course of this series of essays that because there is no meaningful content to the term 'tax increase' as it is used in TILs, legislative majorities that ...


Just A Matter Of Fairness: Tax Consequences Of The Service’S Revised Community Property Treatment Of California Registered Domestic Partners (Rdps), Francine J. Lipman 2011 University of Nevada, Las Vegas -- William S. Boyd School of Law

Just A Matter Of Fairness: Tax Consequences Of The Service’S Revised Community Property Treatment Of California Registered Domestic Partners (Rdps), Francine J. Lipman

Scholarly Works

No abstract provided.


The Stable American Mind: Understanding Attitudes Towards Government And Taxes, 1990-2011, Christopher P. Eldred 2011 Claremont McKenna College

The Stable American Mind: Understanding Attitudes Towards Government And Taxes, 1990-2011, Christopher P. Eldred

CMC Senior Theses

As the federal government seeks ways to stimulate our economy and reduce our national debt, understanding public attitudes on the role and size of government and the taxes that support it is important. This thesis evaluates how US public opinion towards government and taxes has changed from 1990 to the present, and analyzes several potential causes for changes that have occurred. It is intended to be an update of William G. Mayer’s 1992 book entitled The Changing American Mind, which analyzed changing public opinion from 1960-1988. In following his analysis, the causes I have analyzed are generational replacement, fiscal ...


Who’S Going To Pick Up The Trash? Using The Build America Bond Program To Help State And Local Governments’ Cash Deficits, Randle Pollard 2010 Indiana University, Kelley School of Business

Who’S Going To Pick Up The Trash? Using The Build America Bond Program To Help State And Local Governments’ Cash Deficits, Randle Pollard

Randle B. Pollard

All over the United States, state and local governments are facing increasing revenue deficits due to the current economic recession. Even during good economic times, state and local governments experience temporary cash-flow deficits. State and local governments use short-term municipal bond debt to finance temporary cash-flow deficits caused by the normal erratic collection of tax revenue. The issuance of short-term debt secured by future tax revenue has always been a financing tool that helped local governments with cash-flow problems.

The effects of the subprime mortgage crisis and the current recession threaten state and local governments’ ability to use this financial ...


From Coase To Collaborative Property Decision-Making: Green Economy Innovation, Prof. Elizabeth Burleson 2010 Selected Works

From Coase To Collaborative Property Decision-Making: Green Economy Innovation, Prof. Elizabeth Burleson

Prof. Elizabeth Burleson

This Article considers the advantages and disadvantages of market-based program design, natural gas regulation, and enhanced international understanding. Transitioning to a green economy involves dedicating efforts towards environmentally sound energy innovation. RGGI, natural gas, and climate change represent sustainability challenges. Optimizing cooperative transboundary green innovation can facilitate inclusive decision-making just as public participation by civil society can help economies transition to environmentally sound energy use. Building upon progress made in the human rights and environment fields can advance both and enhance resilience.


Energy Revolution And Disaster Response In The Face Of Climate Change, Prof. Elizabeth Burleson 2010 Selected Works

Energy Revolution And Disaster Response In The Face Of Climate Change, Prof. Elizabeth Burleson

Prof. Elizabeth Burleson

Nuclear meltdown in Japan and civil society strife across the Middle East highlight the degree to which resilience is core to international peace and security. This article considers the means by which communities can become increasingly resilient through shared best practices across a range of climate change measures.


Fiscal Federalism In Chinese Taxation, Wei Cui 2010 China University of Political Science and Law

Fiscal Federalism In Chinese Taxation, Wei Cui

Wei Cui

The legal debate about the decentralization of taxing power in China has mainly centered around a directive issued by the State Council at the end of 1993, which directive, at the same time as launching the well-known and widely-discussed tax reform of 1994, announced that legislative power regarding taxation would be reserved exclusively for the central government. This directive has no constitutional basis, and its subsequent statutory incarnations are all either incomplete or ambiguous. Moreover, in the adoption of tax regulations for many types of taxes, there have been numerous deviations from this principle of centralization, and the bearing of ...


Does It Hurt A State To Introduce An Income Tax?, David J. Shakow 2010 University of Pennsylvania Law School

Does It Hurt A State To Introduce An Income Tax?, David J. Shakow

Faculty Scholarship

In an article in the Wall Street Journal, Arthur Laffer argued that, since 1960, the introduction of state income taxes reduced the relative size of a state’s gross state product and its relative per capita personal income. This paper criticizes Laffer’s conclusions on a number of grounds. 1. He uses incorrect figures for per capita income. In fact, relative per capita income rose in a majority of states that introduced an income tax since 1960. 2. The results are not clear when a state’s data is compared to other states in its region, rather than to the ...


Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice 2010 Bryant University

Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice

Honors Projects in Accounting

The present study explores the current state of taxation in Rhode Island in relation to its sales tax. An analysis of the literature will examine how the current sales tax system compares with other alternatives and if it hurts the state's economic competitiveness as shown in tax burden studies. Using Rhode Island tax data from the Annual State Audit and Consumer Expenditure Survey, this study will analyze the current sales tax system in the state and determine whether an alternative model would lead to a higher-quality revenue stream. Data from the State of Rhode Island General Audit Report and ...


Tilted Versus Reasonable Interpretation Of Tax Law, Steve R. Johnson 2010 Florida State University College of Law

Tilted Versus Reasonable Interpretation Of Tax Law, Steve R. Johnson

Scholarly Publications

In part, Interpretation Matters is about the craft of advocacy, how statutory interpretation arguments can be effectively made – and effectively countered – in state and local tax cases. For example, when one’s opponent in such a case invokes one or another of the canons of construction, how is that canon to be blunted?

One strategy we often have explored is fighting fire with fire – that is, identifying and asserting another recognized canon that leads to an opposite conclusion. One of the most famous articles on statutory interpretation arrayed dozens of pairs of canons that seemingly contradict each other. Thus, we ...


Recent Developments In Virginia Taxation, Craig D. Bell, William L.S. Rowe 2010 College of William & Mary Law School

Recent Developments In Virginia Taxation, Craig D. Bell, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.


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