Open Access. Powered by Scholars. Published by Universities.®

Taxation-State and Local Commons

Open Access. Powered by Scholars. Published by Universities.®

935 Full-Text Articles 622 Authors 194819 Downloads 81 Institutions

All Articles in Taxation-State and Local

Faceted Search

935 full-text articles. Page 5 of 17.

The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei 2016 Boston College Law School

The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei

Boston College Law School Faculty Papers

In this Article, we investigate the tax issues and challenges facing Uber and Lyft drivers by studying their online interactions in three internet discussion forums: Reddit.com, Uberpeople.net, and Intuit TurboTax AnswerXchange. Using descriptive statistics and content analysis, we examine (1) the substantive tax concerns facing forum participants, (2) how taxes affect their driving and profitability decisions, and (3) the degree of user sophistication, accuracy of legal advising, and other cultural features of the forums.

We find that while forum participants displayed generally accurate understandings of tax filing and income inclusion obligations, their approaches to expenses and deductions were ...


Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein 2016 UGA School of Law

Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein

Scholarly Works

This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?4


Revisiting Miller Brothers, Bellas Hess, And Quill, Richard Pomp 2015 University of Connecticut School of Law

Revisiting Miller Brothers, Bellas Hess, And Quill, Richard Pomp

Richard Pomp

In the 1992 case Quill Corp. v. North Dakota, the Supreme Court held that a vendor is not compelled to collect a state’s use tax unless it has a physical presence in that state. This questionable holding was widely criticized, most notably by Justice Kennedy in his concurrence in Direct Marketing Association v. Brohl. Citing technological and social advances, and the proliferation of online businesses, Kennedy criticizes the outdated and illogical underpinnings of the Quill holding.

This article argues in favor of Kennedy’s position, and urges the Court to reconsider Quill. Section I identifies the underpinnings of Quill ...


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.


Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke 2015 Seattle University School of Law

Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke

Seattle University Law Review

Leverage is an essential but often troubling component of the U.S. market. The financial crisis highlighted the risks and complexity of a leverage web that includes flesh-and-blood people from all walks of life and paper people from all corners of the business and investment world. In the tax area, the potentially problematic incentive effects of interest deductibility have long engaged a wide array of tax commentators and policymakers. While interest deductibility rightly receives widespread scrutiny, a more comprehensive approach to leverage is needed. This Article focuses on the surprisingly complicated tax treatment of cash (and cash equivalent) borrowings. This ...


The Three Worlds Of Multilevel Democracy: Local Linkages, Civil Society And The Development Of The Modern State, Jefferey SELLERS, Anders LIDSTROM, Yooil BAE 2015 Singapore Management University

The Three Worlds Of Multilevel Democracy: Local Linkages, Civil Society And The Development Of The Modern State, Jefferey Sellers, Anders Lidstrom, Yooil Bae

Research Collection School of Social Sciences

The Three Worlds of MultilevelDemocracydevelops and applies a novel theory of democratic governance. This theory incorporates micro-level patternsof governance and civic organization at the local scale into a comparative macro-analysisof national democratic institutions. Institutionsand politics at the micro-level of cities and communities provide the basis fora new perspective on national state-society relations. We demonstrate how these local patterns havedeveloped through historical processes that were often distinct from those thatgave rise to national democratic institutions, and analyze how they have shapeddemocratic institutions at the national level. These local patterns continue to account for significant cross-nationalcontrasts in the quality of democracy and ...


Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe 2015 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.


Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George 2015 Nevada Law Journal

Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George

Nevada Supreme Court Summaries

In response to a certified question by the United States Bankruptcy Court for the District of Nevada, the Court concluded that under NRS 21.090(1)(bb) a debtor can exempt his stock in the corporations described in NRS 78.746(2), but his economic interest in that stock is still subject to the charging order remedy in NRS 78.746(1).


Without Representation, No Taxation: Free Blacks, Taxes, And Tax Exemptions Between The Revolutionary And Civil Wars, Christopher J. Bryant 2015 University of Michigan Law School

Without Representation, No Taxation: Free Blacks, Taxes, And Tax Exemptions Between The Revolutionary And Civil Wars, Christopher J. Bryant

Michigan Journal of Race and Law

This Essay is the first general survey of the taxation of free Blacks in free and slave states between the Revolutionary and Civil Wars. A few states treated all equally for tax purposes, but most states enacted taxation systems that subjected free Blacks to different requirements. Both free and slave states viewed free Blacks as an undesirable population, and this Essay posits that—within the relevant political constraints—states used taxes and tax exemptions to dissuade free Black immigration and limit the opportunities for free Blacks within their borders. This topic is salient for at least two reasons. First, the ...


Sales Tax And Cloud Computing In India, Khagesh Gautam 2015 O.P. Jindal Global University

Sales Tax And Cloud Computing In India, Khagesh Gautam

Khagesh Gautam

This Article, the first of its kind, addresses the question of imposition of sales tax on Cloud computing transactions in India. Several industry estimates show that the Cloud computing market is growing in India and is poised to grow further. However, the question of how to tax these transactions remains to be addressed. This Article engages with this question, albeit only in the context of sales tax. The Indian Constitution lays down, in elaborate detail, the taxes that can exclusively be levied by the Union Parliament and those that can exclusively be levied by the State Legislatures. Sales tax on ...


People V. Chambers, Jesse W. Carter 2015 Supreme Court of California

People V. Chambers, Jesse W. Carter

Jesse Carter Opinions

Property that belonged to state should not have been sold for taxes, and thus county was responsible for reimbursing former owners for tax deed; statute of limitations did not apply to property owned by the state and devoted to a public use.


Unintended Consequences Of Cigarette Prohibition, Regulation, And Taxation, Jonathan D. Kulick, James E. Prieger, Mark A. R. Kleiman 2015 Pepperdine University

Unintended Consequences Of Cigarette Prohibition, Regulation, And Taxation, Jonathan D. Kulick, James E. Prieger, Mark A. R. Kleiman

School of Public Policy Working Papers

Abstract Laws that prohibit, regulate, or tax cigarettes can generate illicit markets for tobacco products. Illicit markets both reduce the efficacy of policies intended to improve public health and create harms of their own. Enforcement can reduce evasion but creates additional harms, including incarceration and violence. There is strong evidence that more enforcement in illicit drug markets can spur violence. The presence of licit substitutes, such as electronic cigarettes, has the potential to greatly reduce the size of illicit markets. We present a model demonstrating why enforcement can increase violence, show that states with higher tobacco taxes have larger illicit ...


The Contemporary Tax Journal Volume 5, No. 1 – Spring/Summer 2015, 2015 San Jose State University

The Contemporary Tax Journal Volume 5, No. 1 – Spring/Summer 2015

The Contemporary Tax Journal

No abstract provided.


Deciphering The Supreme Court's Opinion In Wynne, Walter Hellerstein 2015 UGA School of Law

Deciphering The Supreme Court's Opinion In Wynne, Walter Hellerstein

Scholarly Works

In Wynne, the Supreme Court held that Maryland's personal income tax regime violated the dormant Commerce Clause because It taxed income on a residence and source basis without giving a credit to residents for in· come taxed on a source basis by other states. The Court suggested, how· ever, that a state may tax residents on all their Income without providing a credit for taxes paid by other states if the state did not tax nonresidents on income from sources within the state, even though such a taxing regime might result in double taxation of interstate commerce.


New York's Taxable Lap Dancing...At A Strip Club Near You!, 2015 Selected Works

New York's Taxable Lap Dancing...At A Strip Club Near You!

Alquiler Coches

In today’s difficult economic times, state gov-ernments are more hard pressed than ever to come up with new sources of revenue to at least stay reve-nue neutral. Leave it to the perpetually money-hun-gry State of New York to come up with this gem of an idea for generating tax revenues: In 2005, the New York State Department of Taxation and Finance at-tempted to impose sales tax on a nightclub’s offering of exotic dancing to its customers. This resulted in the matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal, ultimately decided by the ...


Gore Enterprise Holdings, Inc. V. Comptroller Of The Treasury: A Missed Opportunity To Remedy Maryland’S Disconnected Taxation Policy And Inimical Corporate Atmosphere, Skylar Ludwick 2015 University of Maryland Francis King Carey School of Law

Gore Enterprise Holdings, Inc. V. Comptroller Of The Treasury: A Missed Opportunity To Remedy Maryland’S Disconnected Taxation Policy And Inimical Corporate Atmosphere, Skylar Ludwick

Maryland Law Review

No abstract provided.


An Introduction To Conservation Easements In The United States: A Simple Concept And A Complicated Mosaic Of Law, Nancy McLaughlin, Federico Cheever 2015 S.J. Quinney College of Law, University of Utah

An Introduction To Conservation Easements In The United States: A Simple Concept And A Complicated Mosaic Of Law, Nancy Mclaughlin, Federico Cheever

Utah Law Faculty Scholarship

The idea of a conservation easement – restrictions on the development and use of land designed to protect the land’s conservation or historic values – can be relatively easily understood. More significant and more challenging is the complex body of state and federal laws that shapes the creation, funding, tax treatment, enforcement, modification, and termination of conservation easements.

The explosion in the number of conservation easements over the past four decades has made them one of the most popular land protection mechanisms in the United States. The National Conservation Easement Database estimates that the total number of acres encumbered by conservation ...


Proposed Congressional Limitations On State Taxation Of Multinational Corporations, Kristen Gustafson 2015 University of Georgia School of Law

Proposed Congressional Limitations On State Taxation Of Multinational Corporations, Kristen Gustafson

Georgia Journal of International & Comparative Law

No abstract provided.


Incorporating Ny Land Banks Into The Delinquent Property Tax Enforcement Processes, J. Justin Woods 2015 Pace University School of Law

Incorporating Ny Land Banks Into The Delinquent Property Tax Enforcement Processes, J. Justin Woods

Pace Law School Student Publications

This article argues that New York municipalities should integrate land banks into the tax enforcement process to break the unhealthy cycle perpetuated by real estate and lien speculators. By transferring all tax liens and foreclosed properties to local land banks, municipalities can generate an important funding source that will help cover land banks' operations while simultaneously maximizing land banks' ability to reinvest lien proceeds and equity into redeveloping or demolishing properties with little or no value. If New York municipalities use their Land Bank Act powers fully, local and regional land bank efforts can become a vital tools for planning ...


Digital Commons powered by bepress