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Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend 2010 Indiana University Maurer School of Law

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

Articles by Maurer Faculty

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.


Proposition 13 And The California Fiscal Shell Game, Colin H. McCubbins, Mathew D. McCubbins 2010 Duke Law School

Proposition 13 And The California Fiscal Shell Game, Colin H. Mccubbins, Mathew D. Mccubbins

Faculty Scholarship

We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We find that Proposition 13 was indeed effective at reducing both ad valorem property taxes per capita and total state and local taxes per capita, at least in the short run. We further argue that there have been unintended second- ary effects that have resulted in an increased tax burden, undermining the aims of Proposition 13. To circumvent the limits imposed by Proposition 13, the state has drastically increased nonguaranteed debt, has privatized the public fisc, and has devolved the authority to lay and collect taxes ...


Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend 2009 Berkeley Law

Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend

David Gamage

This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.


Vacant Property Registration Ordinances, Benton Martin 2009 Emory University

Vacant Property Registration Ordinances, Benton Martin

Benton C. Martin

Unoccupied buildings create immense cost to city governments, and are an overlooked consequence of the recent foreclosure crisis. To prevent blight, cities have begun enacting registration requires for vacant properties. These ordinances seek to discourage vacancy, maintain unoccupied buildings to an acceptable community standard, keep a database of contact information of the parties responsible for unoccupied buildings, or any combination of these goals. This article analyzes the prevalence of the two primary types of ordinance: those based on length of vacancy and on foreclosure status. It also addresses the legal foundation for enforcement of these ordinances. The article concludes that ...


The Unfulfilled Promise Of The Indian Commerce Clause And State Taxation, Richard Pomp 2009 University of Connecticut School of Law

The Unfulfilled Promise Of The Indian Commerce Clause And State Taxation, Richard Pomp

Richard Pomp

The Constitution gives Congress the right to “regulate Commerce . . . with the Indian tribes.” Has the Indian Commerce Clause achieved its purpose? Have the Courts interpreted the Clause consistent with Congressional intent? I argue that the answer is, disappointingly, “no.”

The Supreme Court has emasculated and denigrated the Indian Commerce Clause, preventing implementation of the Founders’ vision. The Court has refused to use the Clause as a shield against state taxation.

Chief Justice John Marshall had the opportunity in 1832 in Worcester v. Georgia to shape the Clause into a powerful doctrine. As a ratifier, he was privy to the debates ...


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