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Taking It With Them The Dynamics Of Changing A State Income Tax Residence, Hamlin C. King
Taking It With Them The Dynamics Of Changing A State Income Tax Residence, Hamlin C. King
Akron Law Review
Since nonresidence is taking on "hot issue" status in Ohio, it is the purpose of this article to closely focus on two issues regarding the taxation of such nonresident income. The first issue is what constitutes a state income tax residence change. The second is to identify the income items originating from Ohio sources that may pass out to nonresidents free of the Ohio income tax. As we go along, we will take notice of how these two issues impact the taxpayers' federal income tax, as well as their Ohio and federal estate taxes.
The Personal Income Tax As A Component Of State Tax Structure, William F. Fox
The Personal Income Tax As A Component Of State Tax Structure, William F. Fox
Vanderbilt Law Review
This Article evaluates the pros and cons of a state individual income tax from the perspective of an economist. The Article examines the income tax as one component of a tax structure that is best suited for raising a given level of revenues. The important assumption in the analysis is that the level of state public expenditures is determined by residents' demand for public services. This assumption does not preclude the tax structure from allowing greater or lesser expenditures than are demanded during any single year; rather, the assumption is that over time tax levels provide revenues that are in …