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Consumer-Based Use Tax Enforcement And Taxpayer Compliance, David Gamage, Adam Thimmesch, Darien Shanske 2017 Indiana University Maurer School of Law

Consumer-Based Use Tax Enforcement And Taxpayer Compliance, David Gamage, Adam Thimmesch, Darien Shanske

Articles by Maurer Faculty

This essay explains how current state government approaches to use-tax enforcement undermine tax morale and taxpayer compliance. This essay further argues that these threats to tax morale and taxpayer compliance will become even more severe as many states are moving toward adopting notice and reporting statutes for their sales and use taxes.


Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff 2017 Roger Williams University School of Law

Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff

Law Faculty Scholarship

No abstract provided.


Directv, Inc. V. Imburgia And The Continued Ascendance Of Federal Common Law: Class-Action Waivers And Mandatory Arbitration Under The Federal Arbitration Act, Michael Yelnosky 2017 Roger Williams University School of Law

Directv, Inc. V. Imburgia And The Continued Ascendance Of Federal Common Law: Class-Action Waivers And Mandatory Arbitration Under The Federal Arbitration Act, Michael Yelnosky

Law Faculty Scholarship

No abstract provided.


Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff 2017 Roger Williams University School of Law

Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff

Roger Williams University Law Review

No abstract provided.


Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness 2017 University of Richmond

Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness

Law Faculty Publications

As the Internet has increased the ease and amount of interstate transactions, the states have struggled to require “remote vendors” — vendors without a physical presence in the taxing state — to collect or pay taxes. The states are attempting to overcome these struggles by lowering Commerce Clause limitations on their jurisdiction to tax, but meaningful limitations on such jurisdiction imposed by the Due Process Clause await the states. The Due Process Clause requires that state actions be fundamentally fair, and, to meet this standard, a state must provide a person with a benefit and the person must indicate acceptance of that ...


The Case For Consumer-Based Use Tax Enforcement, David Gamage, Adam Thimmesch, Darien Shanske 2017 Indiana University Maurer School of Law

The Case For Consumer-Based Use Tax Enforcement, David Gamage, Adam Thimmesch, Darien Shanske

Articles by Maurer Faculty

This essay argues that state governments’ current focus on getting vendors to collect their sales and use taxes is insufficient, especially in regard to e-commerce transactions. If state governments want their use taxes to serve as effective and lawful backstops to their sales taxes—as state governments claim is their goal—then states must also focus on the consumer side of the use-tax equation. This essay explains that both economic and rule of law considerations make it imperative for state governments to better enforce their sales and use taxes with respect to consumer taxpayers.


A New Theory Of Equitable Apportionment, David Gamage, Darien Shanske 2017 Indiana University Maurer School of Law

A New Theory Of Equitable Apportionment, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay analyzes the purpose of the equitable apportionment doctrine in state and local tax jurisprudence, arguing that the doctrine remains coherent in the context of single-sales-factor apportionment regimes.


Chapter 701: Protecting Low-Income Families Burdened By Property Taxes, Jessica Wellington 2017 University of the Pacific, McGeorge School of Law

Chapter 701: Protecting Low-Income Families Burdened By Property Taxes, Jessica Wellington

The University of the Pacific Law Review

No abstract provided.


The Unexpected Role Of Tax Salience In State Competition For Businesses, Hayes R. Holderness 2017 University of Richmond

The Unexpected Role Of Tax Salience In State Competition For Businesses, Hayes R. Holderness

Law Faculty Publications

Competition among the states for mobile firms and the jobs and infrastructure they can bring is a well-known phenomenon. However, in recent years, a handful of states have added a mysterious new tool to their kit of incentives used in this competition. Unlike more traditional incentives, these new incentives — which this Article brands “customer-based incentives” — offer tax relief to a firm’s customers rather than directly to the firm. The puzzle underling customer-based incentives is that tax relief provided to the firm’s customers would seem more difficult for the firm to capture than relief provided directly to the firm ...


Kaplow And Shavell And The Priority Of Income Taxation And Transfer, David H. Blankfein-Tabachnick, Kevin A. Kordana 2017 Michigan State University College of Law

Kaplow And Shavell And The Priority Of Income Taxation And Transfer, David H. Blankfein-Tabachnick, Kevin A. Kordana

Faculty Publications

No abstract provided.


In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy 2016 Northwestern Pritzker School of Law

In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy

Northwestern University Law Review

Over the last twenty years, domestic asset protection trusts have risen in popularity as a means of estate planning and asset protection. A domestic asset protection trust is an irrevocable trust formed under state law which enables an independent trustee to allocate money to a class of

persons, which includes the settlor.

Since Alaska first enacted domestic asset protection legislation in 1997, fifteen states have followed its lead. The case law over the last twenty years addressing these trust mechanisms has, however, been surprisingly sparse. A Washington bankruptcy court decision, In re Huber, altered this drought, but caused more confusion ...


Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades 2016 William & Mary Law School

Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades

Faculty Publications

No abstract provided.


Tax Implications Of Recreational Marijuana, Sofia LeVernois 2016 Western Oregon University

Tax Implications Of Recreational Marijuana, Sofia Levernois

Honors Senior Theses/Projects

The recent legalization of recreational marijuana in eight states has raised the question on what will occur when tax season arrives. The federal government has figured out ways for distributors of medical marijuana to legally claim the income on their taxes, but what about in states that have legalized recreational marijuana? This thesis project will be focusing on what is being done to prevent distributors in states that have legalized the drug for recreational use from being arrested for selling marijuana. States have put laws into place to hopefully protect their distributors, but even if a state has created protection ...


Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner In Brohl V. Direct Marketing Association, Richard Pomp, Joseph Bankman, Jordan Barry, David Gamage, Andrew J. Haile, Hayes R. Holderness Jr., Darien Shanske, Kirk J. Stark, John A. Swaine, Dennis J. Ventry Jr., Edward A. Zelinsky 2016 University of Connecticut School of Law

Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner In Brohl V. Direct Marketing Association, Richard Pomp, Joseph Bankman, Jordan Barry, David Gamage, Andrew J. Haile, Hayes R. Holderness Jr., Darien Shanske, Kirk J. Stark, John A. Swaine, Dennis J. Ventry Jr., Edward A. Zelinsky

Richard Pomp

Amici curiae are 14 professors of law who have devoted much of their teaching and research to the area of state taxes and the role of state tax policy in our federal system. The amici are concerned with the effect of this Court’s dormant Commerce Clause jurisprudence on the development of fair and efficient state tax systems. No decision of this Court has had more effect on state sales and use tax systems than Quill Corporation v. North Dakota. We believe the Tenth Circuit properly decided the case below. But if the Court decides to grant the Direct Marketing ...


Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno 2016 College of William & Mary Law School

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno 2016 College of William & Mary Law School

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


Excessive State Debt: A New Approach To A Growing Problem, Vincent Buccola 2016 University of Pennsylvania

Excessive State Debt: A New Approach To A Growing Problem, Vincent Buccola

Penn Wharton Public Policy Initiative

Economists and political observers agree state governments defaulting on their debt obligations is a growing concern. How best to aid struggling states, however, is a point of contention. This Issue Brief makes a case against ex post restructuring measures, specifically bankruptcy modeled on Chapter 9 of the U.S. Bankruptcy Code, and in favor of ex ante debt mitigation action. In particular, it introduces tax-credit borrowing (TCB) as a potential commitment device for states that would allow for the creation of super-priority, risk-free debt. TCB ensures that states internalize the risk of default and avoids the moral hazard problem of ...


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 ...


Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer 2016 Notre Dame Law School

Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

No abstract provided.


The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu 2016 San Jose State University

The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.


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