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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.


From Coase To Collaborative Property Decision-Making: Green Economy Innovation, Prof. Elizabeth Burleson 2011 SelectedWorks

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 2011 SelectedWorks

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.


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 ...


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 ...


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.


Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García 2010 ITESM Campus Puebla

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades de los ...


State And Local Taxes, James E. Sabine, Ernest P. Goodman 2010 Golden Gate University School of Law

State And Local Taxes, James E. Sabine, Ernest P. Goodman

Cal Law Trends and Developments

The year 1968 may have been more significant for constitutional changes that did not occur than for those that did. Proposition 9, the so-called "Watson Amendment," would have imposed severe limitations on the property tax as a source of revenue. According to its opponents, this measure, which was defeated, would have resulted in a drastic restriction on the borrowing power of the state and its political subdivisions, and would have required an extensive shift to other taxes if the present level of expenditure were to be maintained. But Proposition I-A, affording a moderate amount of property tax relief was adopted ...


State And Local Taxes, James E. Sabine, Ernest P. Goodman 2010 Golden Gate University School of Law

State And Local Taxes, James E. Sabine, Ernest P. Goodman

Cal Law Trends and Developments

The period covered by this survey saw a general increase in state taxes. Some new rules for the apportionment and allocation of income for purposes of the Bank and Corporation Tax Law became applicable as the Uniform Division of Income for Tax Purposes Act went into operation. The property tax field was, however, the most productive of case, constitutional and statutory developments.

This article does not purport to mention all the changes in the constitution and statutes or all cases decided during the period covered by the survey. Rather, it is an attempt on a selective basis to call attention ...


The Amt's Silver Lining, Brian D. Galle 2010 Boston College Law School

The Amt's Silver Lining, Brian D. Galle

Boston College Law School Faculty Papers

The federal Alternative Minimum Tax has potentially salutary – and heretofore unrecognized – effects that counteract pathologies of state budgets over the business cycle. A taxpayer’s AMT liability increases with income, and acts to eliminate federal tax subsidies for state revenue-raising. Thus, as a state’s income grows and the AMT hits more state residents, state spending becomes more expensive in flush times as the federal tax subsidy for state and local taxes is reduced. Conversely, when state fiscal health deteriorates, the federal tax subsidy grows as fewer state residents fall under the AMT, boosting taxpayer support for state spending. This ...


Allegheny Pittsburgh Coal V. Webster County: Are Proposition 13'S Days Numbered?, Bruce Stephan 2010 Golden Gate University School of Law

Allegheny Pittsburgh Coal V. Webster County: Are Proposition 13'S Days Numbered?, Bruce Stephan

Golden Gate University Law Review

A taxation system1 similar in practice to California's was ruled unconstitutional by the United States Supreme Court in Allegheny Pittsburgh Coal Co. v. County Commission of Webster County, West Virginia. As a result of this decision, the future of Proposition 13, which has kept property taxes affordable for millions of Californians, is uncertain. This Comment will first. discuss Proposition 13 and the cases which have interpreted it. The Allegheny Court's decision will then be closely analyzed in an attempt to predict the outcome of a constitutional challenge to Proposition 13. Lastly, changes to Proposition 13 will be recommended ...


Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend 2010 Berkeley Law

Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend

David Gamage

This report’s primary concern is how U.S. state governments should respond to the fiscal volatility created by their balanced budget constraints. Applying the principles of risk allocation theory to this recurring problem, we conclude that states should primarily adjust the rates of broad-based taxes as their economies cycle, rather than fluctuating public spending.


The Judicial Instinct To Harmonize Statutes, Steve R. Johnson 2010 Florida State University College of Law

The Judicial Instinct To Harmonize Statutes, Steve R. Johnson

Scholarly Publications

Judges like to reach results that harmonize statutory meanings, both meanings within given statutes and meanings among statutes. That inclination applies as fully in tax cases as in nontax cases, and in state and local tax cases as well as in federal tax cases. Effective advocates in state-local tax controversies recognize that judicial tropism and use it, whenever possible, in their clients’ interests.

Part I discusses the harmonization instinct generally. Part II illustrates application of the harmonization approach in state and local cases. Part III notes some limitations on and unsettled questions regarding the harmonization.


Maine's General Sales Tax: An Exploration Of Policy Issues And Options, Sarah Rawlings 2010 University of Southern Maine

Maine's General Sales Tax: An Exploration Of Policy Issues And Options, Sarah Rawlings

Muskie School Capstones

Introduction The role of sales taxation in states’ economies has been a topic of much discussion and controversy since its inception in some states more than 70 years ago. The sales tax has been a critical component of revenue generation for some 98% of states over the last 50 years, but policy-makers and economists have become concerned in recent years about the dwindling revenues being generated by sales taxation in most states.


When General Statutes And Specific Statutes Conflict, Steve R. Johnson 2010 Florida State University College of Law

When General Statutes And Specific Statutes Conflict, Steve R. Johnson

Scholarly Publications

It’s no secret that the pace of lawmaking in the United States has accelerated dramatically in recent decades. So much so that one may be forgiven for thinking that the best law reform would be a moratorium on further law reform – - to give citizens, their legal representatives, and government officials the opportunity to catch up with the laws we already have made.

Legislatures, agencies, and courts all have made their contributions to the torrent of lawmaking. The phenomenon has been attributed to various causes, including growing populations, greater population densities as a result of urbanization, rapid technological changes, proliferating ...


Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García 2010 ITESM Campus Puebla

Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.


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