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New Hampshire V. Massachusetts: Taxation Without Representation?, Richard Pomp
New Hampshire V. Massachusetts: Taxation Without Representation?, Richard Pomp
Faculty Articles and Papers
In this article, Professor Pomp details the dispute behind New Hampshire’s pending motion in the U.S. Supreme Court.
The issue is whether Massachusetts may constitutionally subject remote-working nonresidents to its income tax when, prior to the pandemic, those workers commuted in-state.
It is beyond dispute that nonresidents who earn their income within a state can be taxed by the state. The constitutional rule that a state tax may not discriminate against interstate commerce, which ensures nonresident taxpayers are treated the same as residents, acts as a safeguard against taxation without representation. Resident taxpayers indirectly serve the tax interests of nonresidents …
Responding To The Pandemic: A Case Study, Richard Pomp
Responding To The Pandemic: A Case Study, Richard Pomp
Faculty Articles and Papers
This article describes how Connecticut, despite catching a fiscal break from the pandemic, has failed to seize the opportunity to enact meaningful reform targeted at its $90 billion debt.
The article begins by explaining why Connecticut fared well during the pandemic. Many wealthy taxpayers moved into Connecticut from New York City. The increase in their stock-market driven income taxes, as well the sales tax boost from secondary and tertiary purchases by homebuyers, has eliminated Connecticut’s short-term budget deficit. The State is sitting on a $3 billion rainy-day fund.
Next, the article examines several tensions between the democratic governor, Ned Lamont, …