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Articles 1 - 10 of 10

Full-Text Articles in Law

Final Report - California Commission On Tax Policy In The New Economy, California Commission On Tax Policy In The New Economy Dec 2003

Final Report - California Commission On Tax Policy In The New Economy, California Commission On Tax Policy In The New Economy

California Agencies

No abstract provided.


Recent Tax Developments In Virginia: 2002-2003, William L.S. Rowe Nov 2003

Recent Tax Developments In Virginia: 2002-2003, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.


Abandoned And Unclaimed Property: The New Virginia Statute, Robert G. Mcelroy Nov 2003

Abandoned And Unclaimed Property: The New Virginia Statute, Robert G. Mcelroy

William & Mary Annual Tax Conference

No abstract provided.


Taxation, Craig D. Bell Nov 2003

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.


The Neglected Value Of The Legislative Privilege In State Legislatures, Steven F. Huefner Oct 2003

The Neglected Value Of The Legislative Privilege In State Legislatures, Steven F. Huefner

William & Mary Law Review

Forty-three state constitutions contain a provision, analogous to the U.S. Constitution's Speech or Debate Clause (Article I, Section 6, Clause 1), granting state legislators a legal privilege in connection with their legislative work. While some of these states' provisions have never been applied, recent judicial interpretations in other states have departed from settled federal interpretations of the legislative privilege, failing to apply it broadly to protect the legislative process and instead unduly favoring ideals of open government. This Article defends the value of a broad constitutional privilege for state legislators to protect the integrity of the deliberative process, and presents …


State Income Tax Jurisdiction: A Jurisprudential And Policy Perspective, John A. Swain Oct 2003

State Income Tax Jurisdiction: A Jurisprudential And Policy Perspective, John A. Swain

William & Mary Law Review

No abstract provided.


Jurisdiction To Tax Income And Consumption In The New Economy: A Theoretical And Comparative Perspective, Walter Hellerstein Sep 2003

Jurisdiction To Tax Income And Consumption In The New Economy: A Theoretical And Comparative Perspective, Walter Hellerstein

Scholarly Works

The collection of rules that falls under the rubric of "jurisdiction to tax" has aptly been described as "a body of law in search of a theory." Although this Article lays no claim to advancing such a theory, it does seek to provide a broad theoretical perspective on jurisdiction-to-tax issues raised by income and consumption taxation in the new economy. It is designed to suggest ways of thinking about the fundamental questions involved, questions that are often obscured by a preoccupation with the application of specific jurisdiction-to-tax rules to individualized fact patterns in particularized contexts. In short, this Article is …


Consuming Government, Richard Schragger May 2003

Consuming Government, Richard Schragger

Michigan Law Review

In his ambitious new book, William Fischel, a Professor of Economics at Dartmouth College, gives us a new political animal: "The Homevoter." The homevoter is simply a homeowner who votes (p. ix). According to Fischel, she is the key to understanding the political economy of American local government. By implication, she is the key to understanding state and national government as well. Homeowners warrant special attention because "residents who own their own homes have a stake in the outcome of local politics that make them especially attentive to the public policies of local government" (p. ix). That is because local …


Manual De Derecho Procesal Civil, Edward Ivan Cueva Feb 2003

Manual De Derecho Procesal Civil, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.


Myth Of Ownership / Myth Of Government, Jeffrey Schoenblum Jan 2003

Myth Of Ownership / Myth Of Government, Jeffrey Schoenblum

Vanderbilt Law School Faculty Publications

Indisputably, the lives of all individuals, now and throughout history, have not been commensurate in every respect. No individual has the most of everything at all times - net worth, love, happiness, security, companionship, fame, food, land, grandchildren, or whatever else he or she values.1 Nevertheless, a utopian strain in intellectual thought, emanating as the Enlightenment afterglow,2 continues to place its faith in the public construction of an ersatz equality that has never existed naturally.3 The Myth of Ownership, a recent book by two New York University law/philosophy professors, Liam Murphy and Thomas Nagel, is a striking exemplar of this …