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 6 of 17.

Will Retroactive Proposition 30 Ever Be Challenged?, Frank J. Doti 2015 Chapman University Fowler School of Law

Will Retroactive Proposition 30 Ever Be Challenged?, Frank J. Doti

Frank J. Doti

Professor Doti's article challenges the constitutionality of California Proposition 30. California voters passed Proposition 30 in 2012 to increase for seven years the income tax rates for those making more than $250,000. The highest tax bracket for individuals with more than $500,000 in taxable income was increased from 9.3% to 12.3%. Proposition 30 was approved by voters on November 6, 2012, but the increased rates were made retroactive—without effective notice—to January 1, 2012.

Retroactive tax laws eviscerate respect for the law and may result in a deprivation of due process of law under ...


Paying For Altruism: The Case Of Organ Donation Revisited, Firat Bilgel, Brian D. Galle 2015 Okan University

Paying For Altruism: The Case Of Organ Donation Revisited, Firat Bilgel, Brian D. Galle

Brian D. Galle

Although many commentators have called for increased efforts to incentivize organ donations, theorists and some evidence suggest these efforts will be ineffective or even could perversely crowd out altruistic efforts. Prior papers examining the impact of tax incentives for donations generally report zero or negative coefficients. We argue these studies incorrectly define their tax variables, and rely on difference-in-differences methods despite likely failures of the requisite parallel trends assumption. We therefore aim to identify the causal effect of tax incentive legislation to serve as an organ donor on living related and unrelated kidney donation rates in the U.S states ...


Wynne: It's Not About Double Taxation, Michael S. Knoll, Ruth Mason 2015 University of Pennsylvania Law School

Wynne: It's Not About Double Taxation, Michael S. Knoll, Ruth Mason

Faculty Scholarship

This Article discusses Wynne v. Comptroller, a dormant Commerce Clause case against Maryland pending before the Supreme Court. We use economic analysis to rebut Maryland’s claim that its tax regime does not discriminate against interstate commerce. We also argue that the parties’ framing of the central issue in the case as whether the Constitution requires states to relieve double taxation draws focus away from the discrimination question, and therefore could undermine the Wynnes’ case and lead to unjustified narrowing of the dormant Commerce Clause. We also show how our approach to tax discrimination resolves many of the issues that ...


Definitions, Religion, And Free Exercise Guarantees, Mark Strasser 2015 Capital University Law School

Definitions, Religion, And Free Exercise Guarantees, Mark Strasser

Mark Strasser

The First Amendment to the United States Constitution protects the free exercise of religion. Non-religious practices do not receive those same protections, which makes the ability to distinguish between religious and non-religious practices important. Regrettably, members of the Court have been unable to agree about how to distinguish the religious from the non-religious—sometimes, the implicit criteria focus on the sincerity of the beliefs, sometimes the strength of the beliefs or the role that they play in an individual’s life, and sometimes the kind of beliefs. In short, the Court has virtually guaranteed an incoherent jurisprudence by sending contradictory ...


A Taxing Endeavor: Local Government Protection Of Our Nation's Coasts In The "Wake" Of Climate Change, Simone Savino 2015 Florida State University, College of Law

A Taxing Endeavor: Local Government Protection Of Our Nation's Coasts In The "Wake" Of Climate Change, Simone Savino

Simone Savino

A storm is brewing, and not just in our nation’s coastal waters. The effects of climate change are becoming alarmingly apparent: sea levels are rising, storm surges are intensifying and ocean temperatures are warming at increasing speeds. Higher storm surges have led to increased flooding in coastal zones and nearby low-lying regions. The need for greater disaster preparedness in areas vulnerable to storm surges is evident, not just in the United States, but worldwide. As a direct result, coastal towns and cities have been left with the daunting task, and cost, of implementing littoral adaptation measures such as beach ...


Shut Up: Pay More: This What You Voted For. Why You Don't See Me At San Francisco's Hall Of Justice, David Butler 2015 David D.Butler, PLC, Lawyer

Shut Up: Pay More: This What You Voted For. Why You Don't See Me At San Francisco's Hall Of Justice, David Butler

David D. Butler

Urban violence, much of it politically motivated, has driven the taxpaying Middle Class into the suburbs. This has left only the tax eating poor and the tax avoiding rich in the big cities. This has resulted in urban bankruptcy in Detroit and even in California with its gifts of the technological Gold Rush, the Pacific Ocean, and the Sierra Nevada and Santa Lucia Mountains. The poor are more issolated than ever confined to the functional equivalent of no go zones. They speak a differenct language, dress differently, and sell drugs until they are caught and caged, providing good pay and ...


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!

bobbymartin76@shaw.ca

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 ...


Taxing Honesty, Adam Thimmesch 2015 University of Nebraska College of Law

Taxing Honesty, Adam Thimmesch

College of Law, Faculty Publications

It is commonly accepted that state use taxes, most notably those that are due on Internet purchases, are largely unenforceable against individual consumers. Consistent with that view, states have focused their enforcement efforts on forcing retailers to collect those taxes at the point of sale, and taxpayers have maintained nearly complete indifference toward remitting the tax of their own accord. This combination of factors has transformed the state use tax into a de facto tax on honesty—a tax with which only our most principled, risk-averse, or perhaps foolish even attempt to comply. The current structure of these taxes is ...


Transforming Federal And State Retirement Tax Deductions To Refundable Tax Credits, Teresa Ghilarducci, Ismael Cid-Martinez 2015 Marquette University Law School

Transforming Federal And State Retirement Tax Deductions To Refundable Tax Credits, Teresa Ghilarducci, Ismael Cid-Martinez

Marquette Benefits and Social Welfare Law Review

The purpose of this Study is to calculate retirement account tax expenditures by states. States with income taxes that allow tax deferral of retirement account contributions and investment earnings lose nearly $20 billion in revenue. This Study uses a variety of data sources, including state reports from their executive agencies and known estimation techniques to calculate the amount of tax credits that a worker in each state would receive if the deferrals were converted to a refundable tax credit. The average credit under these estimation techniques and calculations would be $172.


Comptroller V. Wynne: Internal Consistency, A National Marketplace, And Limits On State Sovereignty To Tax, Michael S. Knoll, Ruth Mason 2015 University of Pennsylvania Law School

Comptroller V. Wynne: Internal Consistency, A National Marketplace, And Limits On State Sovereignty To Tax, Michael S. Knoll, Ruth Mason

Faculty Scholarship

On November 12, 2014, the U.S. Supreme Court heard oral argument in Comptroller of the Treasury v. Wynne. The case, which has already been called the Court’s most important state tax case in decades, asks how the dormant Commerce Clause restrains state taxation of individual income. Because Wynne lacks the usual indicia of “certworthiness,” the case raises the possibility that the Court will reshape the constitutional balance between the states’ sovereign interest in collecting taxes and the national interest in maintaining an open economy.

The challenge for the Court, whose dormant Commerce Clause rulings have attracted intense criticism ...


Preventing Government Shutdowns: Designing Default Rules For Budgets, David Gamage, David Scott Louk 2015 Indiana University Maurer School of Law

Preventing Government Shutdowns: Designing Default Rules For Budgets, David Gamage, David Scott Louk

Articles by Maurer Faculty

In nearly every area of law and governance, default policies exist when lawmakers cannot pass new legislation — typically, the status quo simply remains in effect. To its detriment, U.S. budget making at both the state and federal levels lacks effective defaults. If a new budget isn’t passed by year end, there is no budget, and the government shuts down. This lack of defaults, coupled with a dysfunctional era of budgetary politics, has led to a number of recent high-profile and costly state and federal government shutdowns at the state and federal levels.

To date, legal scholarship has failed ...


The Implications Of Csx And Dma, David Gamage, Darien Shanske 2015 Indiana University Maurer School of Law

The Implications Of Csx And Dma, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay analyzes the implications of two recent Supreme Court cases on state and local taxation: Alabama Department of Revenue v. CSX Transportation Inc. and Direct Marketing Association v. Brohl. We argue that both of these decisions not only fail to resolve major issues in state and local taxation, but actually unsettle these issues.


Using Taxes To Improve Cap And Trade, Part I: Distribution, David Gamage, Darien Shanske 2015 Indiana University Maurer School of Law

Using Taxes To Improve Cap And Trade, Part I: Distribution, David Gamage, Darien Shanske

Articles by Maurer Faculty

In this article, the first of a series, we analyze the distributional issues involved in implementing U.S. state level cap-and-trade regimes. Specifically, we will argue that the structure of California’s AB 32 regime will unnecessarily disadvantage lower-income Californians under the announced plan to give away approximately half of the permits to businesses and pollution-emitting entities.


The Battle Of The Bulge: The Surprising Last Stand Against State Marijuana Legalization, Sam Kamin 2015 University of Denver

The Battle Of The Bulge: The Surprising Last Stand Against State Marijuana Legalization, Sam Kamin

Faculty Scholarship

Although marijuana possession remains a federal crime, twenty-three states now allow use of marijuana for medical purposes and four states have adopted tax-and-regulate policies permitting use and possession by those twenty-one and over. In this article, I examine recent developments regarding marijuana regulation. I show that the Obama administration, after initially sending mixed signals, has taken several steps indicating an increasingly accepting position toward marijuana law reform in states; however the current situation regarding the dual legal status of marijuana is at best an unstable equilibrium. I also focus on what might be deemed the last stand of marijuana-legalization opponents ...


Grand Chapter, Order Of The Eastern Star Of The State Of Illinois V. Topinka: Court Upholds, But Suggests Change In, Bed Tax Law, Anton Dirnberger II, John Harig 2015 Loyola University Chicago, School of Law

Grand Chapter, Order Of The Eastern Star Of The State Of Illinois V. Topinka: Court Upholds, But Suggests Change In, Bed Tax Law, Anton Dirnberger Ii, John Harig

Loyola University Chicago Law Journal

No abstract provided.


Taxing State-Owned Enterprises: Understanding A Basic Institution Of State Capitalism, Wei Cui 2015 Allard School of Law at the University of British Columbia

Taxing State-Owned Enterprises: Understanding A Basic Institution Of State Capitalism, Wei Cui

Faculty Publications

State-owned enterprises (SOEs) have become active investors in global markets in the last decade, challenging policymakers in Canada and other OECD countries to confront the logic of “state capitalism.” This article develops a novel theory of the income taxation of SOEs. Many countries subject their SOEs to the income tax, but economists tend to dismiss SOE taxation as superfluous. A contrary, popular belief holds that SOE taxation is necessary to ensure fair competition. This article shows that both views are mistaken and explains SOE taxation in terms of the agency problem for dividend policy. Because typical devices to give private ...


Changing Residency For Illinois Tax Purposes, 40 S. Ill. U. L.J. 11 (2015), Ronald Z. Domsky 2015 John Marshall Law School

Changing Residency For Illinois Tax Purposes, 40 S. Ill. U. L.J. 11 (2015), Ronald Z. Domsky

Faculty Scholarship

Currently, Illinois is in a financial crisis. Amidst this crisis, the First District Appellate Court of Illinois, in 2012, decided Cain v Hamer. In Cain, the issue was whether a pair of snowbirds (retirees spending the winter months in a warmer climate and returning to Illinois each year) were residents of Illinois for income tax purposes when they spent roughly an equal amount of time in Illinois as in Florida. The court narrowed the issue of residency down to two important issues; namely, whether the taxpayers (the “Cains”) changed domicile, and if so, whether their visits to Illinois were temporary ...


Clean Energy Federalism, Felix Mormann 2015 University of Miami School of Law

Clean Energy Federalism, Felix Mormann

Articles

Legal scholarship tends to approach the law and policy of clean energy from an environmental law perspective. As hydraulic fracturing, renewable energy integration, nuclear reactor (re)licensing, transport biofuel mandates, and other energy issues have pushed to the forefront of the environmental law debate, clean energy law has begun to emancipate itself. The emerging literature on clean energy federalism is a symptom of this emancipation. This Article adds to that literature by offering two case studies, a novel model for policy integration, and theoretical insights to elucidate the relationship between environmental federalism and clean energy federalism.

Renewable portfolio standards and ...


Taxes And Takings - And First Principles, George Hefferan 2014 Selected Works

Taxes And Takings - And First Principles, George Hefferan

George B Hefferan Jr

No abstract provided.


Taxes And Takings - And First Principles, George B. Hefferan Jr 2014 Selected Works

Taxes And Takings - And First Principles, George B. Hefferan Jr

George B Hefferan Jr

No abstract provided.


Digital Commons powered by bepress