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Amicus Brief In Maryland Comptroller V. Wynne, Michael S. Knoll, Ruth Mason 2014 University of Pennsylvania Law School

Amicus Brief In Maryland Comptroller V. Wynne, Michael S. Knoll, Ruth Mason

Faculty Scholarship

The internal consistency test reveals that Maryland applies systematically higher “county” taxes to interstate commerce than to in-state commerce.

Economic analysis of Maryland’s tax regime — including its taxes on inbound, outbound, and domestic activities — confirms what the internal consistency test suggests, namely, that the Maryland “county” tax discourages interstate commerce. Specifically, the Maryland tax regime discourages Maryland residents from earning income outside of Maryland, and it simultaneously discourages nonresidents from earning income in Maryland. Maryland alone causes this distortion; the distortion does not depend on the taxes imposed by any other state.

Petitioner’s argument that Maryland’s outbound ...


Paying For Altruism: The Case Of Organ Donation Revisited, Firat Bilgel, Brian D. Galle 2014 Okan University

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

Boston College Law School Faculty Papers

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 ...


Summary Of Déjà Vu Showgirls V. Nev. Dept. Of Taxation, 130 Nev. Adv. Op. 73, Joseph Meissner 2014 Nevada Law Journal

Summary Of Déjà Vu Showgirls V. Nev. Dept. Of Taxation, 130 Nev. Adv. Op. 73, Joseph Meissner

Nevada Supreme Court Summaries

Exotic dancing establishments sought a declaration that Nevada’s Live Entertainment Tax (NLET) violates the First Amendment to the U.S. Constitution because it singles out small groups based on the content of their speech and taxes them in an effort to suppress their ideas. The Supreme Court of Nevada found that NLET does not discriminate on the basis of speech, target a small group of speakers, or threaten to suppress viewpoints or ideas in violation of the First Amendment because appellants failed to show that NLET is not rationally related to a legitimate government purpose.


The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson 2014 Five Stone Tax Advisers LLC

The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson

John Ferguson

No abstract provided.


Congress Promotes Perpetual Trusts: Why?, Lawrence W. Waggoner 2014 University of Michigan Law School

Congress Promotes Perpetual Trusts: Why?, Lawrence W. Waggoner

Law & Economics Working Papers

This posting updates the article titled Congress Promotes Perpetual Trusts: Why?. The article was originally posted on SSRN in September 2013. The updated version incorporates a discussion of two new developments—the unveiling of the long-awaited House Ways and Means Committee’s proposal for comprehensive tax reform and the issuance of the president’s proposed budget for 2015. Both of these new developments are disappointing because neither proposes curtailing or effectively curtailing perpetual trusts. By unwittingly granting a tax exemption for perpetual trusts, Congress undermined state perpetuity law and promoted private trusts that can last and remain tax exempt for ...


The Impact Of The Tax Revolt And School Reform On Oregon Schools During The 1990s, Beth Cookler 2014 Portland State University

The Impact Of The Tax Revolt And School Reform On Oregon Schools During The 1990s, Beth Cookler

Dissertations and Theses

When Oregon voters passed the property tax limitation initiative, Measure 5, and the state legislature enacted school reform under the Oregon Educational Act for the 21st Century during the 1990-91 school year, the trajectory of public schooling in the state changed significantly. After Oregon's tax revolt, the state legislature also enacted legislation that equalized school funding throughout the state. The combination of equalization and the Measure 5 step-down to the $5 per $1000 tax limitation led to a decrease in statewide school funding over the decade. Many wealthy urban districts experienced years of budget cuts, while rural districts received ...


United States National Report On Exchange Of Information, Joshua D. Blank, Ruth Mason 2014 NYU School of Law

United States National Report On Exchange Of Information, Joshua D. Blank, Ruth Mason

New York University Law and Economics Working Papers

This National Report was prepared for the 2014 Annual Congress of the European Association of Tax Law Professors, which took place in May 2014 at Koç University, Istanbul, Turkey. This National Report discusses administrative and legal mechanisms, especially the Foreign Account Tax Compliance Act (FATCA), that the United States has deployed to obtain offshore tax information. Portions of this National Report were originally published in Joshua D. Blank and Ruth Mason, “Exporting FATCA,” 142 Tax Notes 1245 (2014).


Redevelopment In California: The Demise Of Tif-Funded Redevelopment In California And Its Aftermath, George Lefcoe, Charles W. Swenson 2014 University of Southern California

Redevelopment In California: The Demise Of Tif-Funded Redevelopment In California And Its Aftermath, George Lefcoe, Charles W. Swenson

University of Southern California Legal Studies Working Paper Series

California was the first state to embrace the use of tax increment financing (TIF) for redevelopment, and the first state to abandon it. Both the rise and fall of redevelopment are attributable to the fact that cities and counties sponsoring redevelopment could pledge not just their own share of the property tax increments from redevelopment project areas but also those of the other taxing entities including schools and special districts.

By voter initiative in 1978, California enacted significant limitations on the property tax, cutting property tax revenues by half. The property tax had been the most important revenue source for ...


List Of The Most Popular Irs Tax Forms & Pubs, Lissa Coffey 2014 University of South Florida

List Of The Most Popular Irs Tax Forms & Pubs, Lissa Coffey

LissaCoffey

Here are links to the most common tax forms needed to prepare your income tax returns. All tax forms are in the portable document format (PDF) and require Adobe Acrobat Reader. You can use Acrobat Reader to view the documents and print documents. Most of the IRS forms also allow you to type in your information and save a copy with your data to your computer


When Everything Matters, Nothing Matters: Minnesota's Unprincipled Approach For Determining Domicile In Tax Disputes, And A Path Forward, Joseph E. Cooch 2014 Hamline University

When Everything Matters, Nothing Matters: Minnesota's Unprincipled Approach For Determining Domicile In Tax Disputes, And A Path Forward, Joseph E. Cooch

Hamline Law Review

abstract


Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield 2014 The Catholic University of America, Columbus School of Law

Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield

Catholic University Law Review

No abstract provided.


What Can The Erie Shuffle Do For You?: Original And Acquired Equitable Powers Of The Minnesota Tax Court, Nicholas Cunningham 2014 University of St. Thomas, Minnesota

What Can The Erie Shuffle Do For You?: Original And Acquired Equitable Powers Of The Minnesota Tax Court, Nicholas Cunningham

University of St. Thomas Law Journal

No abstract provided.


First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton 2014 Duke University Law School

First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton

Touro Law Review

No abstract provided.


The Contemporary Tax Journal’S Interview Of Pam Olson, Stuti Seth 2014 San Jose State University

The Contemporary Tax Journal’S Interview Of Pam Olson, Stuti Seth

The Contemporary Tax Journal

No abstract provided.


The Effect Of National Revenues On Sub-National Revenues: Evidence From The U.S., Brian Galle 2014 Boston College

The Effect Of National Revenues On Sub-National Revenues: Evidence From The U.S., Brian Galle

Brian D. Galle

I present for the first time an empirical examination of the impact of total federal revenues on total sub-national proceeds. Prior theory recognizes that the effects of national revenues on sub-national revenue-raising are ambiguous. Earlier studies have focused on vertical relationships between particular tax bases, such as the impact of federal commodity taxes on state or provincial commodity tax rates. Using a panel of data from U.S. states over the recent decade, I find an economically and statistically significant degree of federal crowding in of state revenues. I note the potential implications of these results for fiscal federalism theory ...


Exotic Dancing: Taxable Trash Or Exempt Art, John Hayward 2014 Bentley College

Exotic Dancing: Taxable Trash Or Exempt Art, John Hayward

John O. Hayward

Exotic dancers usually embroil themselves in censorship battles with local authorities. But recently they have drawn the attention of tax authorities who have tussled with the owners of so-called “gentlemen’s clubs” over whether the exotic dancing performed in their establishments are subject to taxation. This paper examines two recent cases where state authorities choose to tax exotic dancing while at the same time exempting what some jurists regard as comparable choreographic performances. In the opinion of these commentators, the tax authorities exhibited a bias against low-brow artistic expression, thus engaging in impermissible content discrimination. It advances the proposition that ...


Does Federal Spending 'Coerce' States? Evidence From State Budgets, Brian D. Galle 2014 Boston College Law School

Does Federal Spending 'Coerce' States? Evidence From State Budgets, Brian D. Galle

Boston College Law School Faculty Papers

According to a recent plurality of the U.S. Supreme Court, the danger that federal taxes will “crowd out” state revenues justifies aggressive judicial limits on the conditions attached to federal spending. Economic theory offers a number of reasons to believe the opposite: federal revenue increases may also float state boats. To test these competing claims, I examine for the first time the relationship between total federal revenues and state revenues. I find that, contra the NFIB plurality, increases in federal revenue -- controlling, of course, for economic performance and other factors -- are associated with a large and statistically significant increase ...


Unconventional Decisions: Challenging The Use Of Hotel Taxes In Convention Center Projects, Dionne Anthon 2014 Selected Works

Unconventional Decisions: Challenging The Use Of Hotel Taxes In Convention Center Projects, Dionne Anthon

Dionne E. Anthon

No abstract provided.


Let Educators Educate, Let Builders Build: Making A Case For School Facility Privatization, John Pizzo 2014 Selected Works

Let Educators Educate, Let Builders Build: Making A Case For School Facility Privatization, John Pizzo

John Pizzo

No abstract provided.


Summary Of Harrah's V. Nevada Department Of Taxation, 130 Nev. Op. 15, Edward Wynder 2014 Nevada Law Journal

Summary Of Harrah's V. Nevada Department Of Taxation, 130 Nev. Op. 15, Edward Wynder

Nevada Supreme Court Summaries

The Court considered the meaning of “first use” to determine whether Harrah’s was entitled to a refund of the Nevada use tax under NRS 372.258 for four aircraft it purchased outside Nevada and used to fly employees and clients to Harrah’s properties when most flights either began or ended outside Nevada.


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