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Articles 1 - 5 of 5
Full-Text Articles in Law
'Complete' Accrual Taxation, Fred B. Brown
'Complete' Accrual Taxation, Fred B. Brown
All Faculty Scholarship
Under the realization rule, accrued gains and losses generally are not taken into account for income tax purposes until a disposition occurs. Thus, the realization rule is responsible for tax deferral, which in turn likely leads to economic inefficiencies and inequities. The realization rule also contributes greatly to the complexity of the federal income tax system by necessitating numerous Internal Revenue Code provisions that address the many consequences arising from the decision to postpone taxation until a disposition occurs.
An alternative to the realization rule is accrual taxation - the inclusion in the tax base of annual increases and decreases …
Commerce Clause Restraints On State Business Development Incentives, Walter Hellerstein, Dan T. Coenen
Commerce Clause Restraints On State Business Development Incentives, Walter Hellerstein, Dan T. Coenen
Scholarly Works
In this Article, we explore the ill-defined distinction between the constitutional carrot and the unconstitutional stick in state tax, subsidy, and related cases. Part I examines the restraints that the Commerce Clause imposes on state tax incentives. It canvasses the general principles limiting discriminatory state taxation, explores the Court's decisions addressing state tax incentives, and proposes a framework of analysis for adjudicating the validity of such incentives. Part I concludes by considering the constitutionality of a variety of state tax incentives within our suggested framework and also under alternative approaches that courts might utilize. Part II examines the restraints that …
A California Flat Tax For Real Middle Class Relief, Assembly Republican Caucus Office Of Policy Research
A California Flat Tax For Real Middle Class Relief, Assembly Republican Caucus Office Of Policy Research
California Assembly
No abstract provided.
The Plethora Of Consumption Tax Proposals: Putting The Value Added Tax, Flat Tax, Retail Sales Tax, And Usa Tax Into Perspective, Alan Schenk
Law Faculty Research Publications
No abstract provided.
State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore
State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore
Law Faculty Scholarly Articles
Our current system of state and local taxation of interstate and foreign commerce, simply put, is a mess. First, the mere number of jurisdictions that may impose taxes is seemingly limitless: each of the fifty states, plus the District of Columbia, may impose its own set of taxes. In addition, each state may authorize local government units within the state, such as counties, municipalities, townships, and special districts, to assess and collect taxes. For example, in 1994, well over 6,000 separate jurisdictions were authorized to impose sales taxes.
Second, the states may impose a wide variety of taxes and may …