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Articles 61 - 90 of 118
Full-Text Articles in Law
The Saga Of State "Amazon" Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske
The Saga Of State "Amazon" Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske
Articles by Maurer Faculty
We analyze the Colorado district court’s decision in Direct Marketing Association v. Huber – a decision that permanently enjoined Colorado’s "Amazon" law. Had it not been enjoined, the Colorado law would have mandated information reporting by remote e-commerce vendors so that Colorado could levy its sales and use tax on the e-commerce purchases made by Colorado residents. We evaluate the applicability of the Tax (Anti-)Injunction Act and whether the Colorado statute and regulations should be reviewed as a tax or as a regulation. We also suggest alternative approaches that state legislatures might use in order to levy taxes on remote …
On Tax Increase Limitations: Part Ii -- Evasion And Transcendence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part Ii -- Evasion And Transcendence, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.
On Tax Increase Limitations: Part I -- A Costly Incoherence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part I -- A Costly Incoherence, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this essay, the first of a series, we explore the theoretical implications of one particular type of fiscal limitation on state legislatures - namely, special rules limiting tax increases. In this first essay we will explore the analytic soundness of these tax increase limitations (TILs). In future essays in this series we will analyze some of the consequences of TILs and in particular how they can be 'evaded.' We will argue over the course of this series of essays that because there is no meaningful content to the term 'tax increase' as it is used in TILs, legislative majorities …
Preventing State Budget Crises: Managing The Fiscal Volatility Problem, David Gamage
Preventing State Budget Crises: Managing The Fiscal Volatility Problem, David Gamage
Articles by Maurer Faculty
Forty-nine of the U.S. states have balanced budget requirements, and every state acts as though bound by such constraints. These constraints create fiscal volatility - the states must either cut spending or raise taxes during economic downturns, while doing the opposite during upturns. This paper discusses how states should cope with fiscal volatility on both the levels of ordinary politics and of institutional-design policy. On the level of ordinary politics, the paper applies principles of risk allocation theory to conclude that states should primarily adjust the rates of broad-based taxes as their economies cycle, rather than fluctuating public spending. States …
Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend
Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend
Articles by Maurer Faculty
This report’s primary concern is how U.S. state governments should respond to the fiscal volatility created by their balanced budget constraints. Applying the principles of risk allocation theory to this recurring problem, we conclude that states should primarily adjust the rates of broad-based taxes as their economies cycle, rather than fluctuating public spending.
Managing Fiscal Volatility By Redefining "Tax Cuts" And "Tax Hikes", David Gamage, Jeremy Bearer-Friend
Managing Fiscal Volatility By Redefining "Tax Cuts" And "Tax Hikes", David Gamage, Jeremy Bearer-Friend
Articles by Maurer Faculty
This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.
Managing California's Fiscal Roller Coaster, David Gamage
Managing California's Fiscal Roller Coaster, David Gamage
Articles by Maurer Faculty
This article analyzes the causes of California's budget crises and prescribes institutional mechanisms for improving California's budgetary management.
Forging Fiscal Reform: Constitutional Change, Public Policy, And The Creation Of Administrative Capacity In Wisconsin, 1880-1920, Ajay K. Mehrotra
Forging Fiscal Reform: Constitutional Change, Public Policy, And The Creation Of Administrative Capacity In Wisconsin, 1880-1920, Ajay K. Mehrotra
Articles by Maurer Faculty
In 1911, Wisconsin became one of the first U.S. states to adopt an effectively administered income tax. Wisconsin reformers were able to overcome several institutional barriers to create the administrative capacity necessary to assess and collect a graduated income tax that in time raised significant revenue, but did not supplant the property tax. With this limited success, the Wisconsin income tax soon became a model for other states and even the national government. In this sense, Wisconsin was a leader in forging fiscal reform. Political activists, lawmakers, and other government actors in the Badger State led a turn-of-the-century property tax …
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
Indiana Law Journal
The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …
Taxation, Allison Dunham
Taxation-Constitutionality Of Indiana Gross Income Tax Act
Taxation-Constitutionality Of Indiana Gross Income Tax Act
Indiana Law Journal
No abstract provided.
State Sales & Use Tax On Internet Transactions, Sandi Owen
State Sales & Use Tax On Internet Transactions, Sandi Owen
Federal Communications Law Journal
The explosive growth of electronic commerce raises serious questions about the viability of the current state sales and use tax system. Sales via the Internet and other electronic means are changing both the form and substance of consumer transactions, and such sales often do not satisfy the traditional nexus requirement for state taxation because on-line vendors frequently lack physical presence in the purchaser’s home state. The inability to collect taxes on this growing segment of the retail sales market will impair states’ efforts to raise revenues and cause economically similar transactions to be treated differently. Consequently, Congress must act pursuant …
Where There's A Will, There's A Way: State Sales And Use Taxation Of Electronic Commerce, Megan E. Groves
Where There's A Will, There's A Way: State Sales And Use Taxation Of Electronic Commerce, Megan E. Groves
Indiana Law Journal
No abstract provided.
Brother, Can You Spare A Dime: Tax Increment Financing In Indiana, Catherine Michael
Brother, Can You Spare A Dime: Tax Increment Financing In Indiana, Catherine Michael
Indiana Law Journal
No abstract provided.
Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli
Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli
Indiana Law Journal
No abstract provided.
State And Local Taxes On Nonprofit Organizations, Rebecca S. Rudnick
State And Local Taxes On Nonprofit Organizations, Rebecca S. Rudnick
Articles by Maurer Faculty
No abstract provided.
The Minnesota Tax Title: An Argument For Its Marketability -- The 1874 Forfeiture System From A 1974 Perspective, Donald H. Gjerdingen
The Minnesota Tax Title: An Argument For Its Marketability -- The 1874 Forfeiture System From A 1974 Perspective, Donald H. Gjerdingen
Articles by Maurer Faculty
No abstract provided.
The Indiana Business Tax Roadblock, Charles F. Bonser
The Indiana Business Tax Roadblock, Charles F. Bonser
Indiana Law Journal
No abstract provided.
State Priority To Sales Tax Proceeds In Bankruptcy
State Priority To Sales Tax Proceeds In Bankruptcy
Indiana Law Journal
No abstract provided.
Uniform Property Taxation In Indiana--The Need For A Constitutional Amendment
Uniform Property Taxation In Indiana--The Need For A Constitutional Amendment
Indiana Law Journal
No abstract provided.
Place Of Assessment And Taxation Of Tangible Personal Property In Indiana
Place Of Assessment And Taxation Of Tangible Personal Property In Indiana
Indiana Law Journal
No abstract provided.
The Indiana Uniform Gifts To Minors Act
The Tangibles-Intangibles Distinction
The Indiana Gross Income Tax, Arthur H. Northrup
The Indiana Gross Income Tax, Arthur H. Northrup
Indiana Law Journal
No abstract provided.
Indiana Gross Income Tax And The Commerce Clause
Indiana Gross Income Tax And The Commerce Clause
Indiana Law Journal
Notes and Comments: Constitutional Law
State Taxation Of Leasehold Interest In Property Owned By Federal Government
State Taxation Of Leasehold Interest In Property Owned By Federal Government
Indiana Law Journal
Notes and Comments: Taxation
Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham
Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham
Articles by Maurer Faculty
No abstract provided.
Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown
Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown
Indiana Law Journal
No abstract provided.
The Present Status Of Multiple Taxation Of Intangible Property, Robert C. Brown
The Present Status Of Multiple Taxation Of Intangible Property, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.