Law Commons^™

Review Essay, The Model Rules Of Professional Conduct, James Stark

Faculty Articles and Papers

No abstract provided.

The Equal Protection Clause In The Supreme Court, 1873-1903, Richard Kay

Faculty Articles and Papers

No abstract provided.

Review, Democracy And Distrust, Richard Kay

Faculty Articles and Papers

Reviewing Democracy and Distrust. By John Hart Ely. Cambridge: Harvard University Press, 1980.

Can Tax Policy Be Used To Stimulate Economic Development?, Richard Pomp, Sandra Kanter, Kenneth D. Simonson, Roger Vaughan

Faculty Articles and Papers

These remarks were prepared for the Multistate Tax Commission’s State and Local Business Tax Symposium at American University. The panel addressed the pressure on state and local officials to adopt tax incentives to prevent businesses from leaving their jurisdiction or to attract new business. The panel questions whether firms actually choose their location based on state and local taxation, or whether tax incentives are simply a result of political pressure. Further issues raised were the effect of property taxation on the price of land and whether revenue forgone by tax incentives is proportional to the benefits received. Equity concerns are …

What Is Happening To The Property Tax?, Richard Pomp

Faculty Articles and Papers

An important change may be taking place in the distribution of the property tax. Residential property is seemingly paying an increasing share of the property tax, whereas commercial, industrial, and agricultural properties are paying less.

This article identifies the trends responsible for the potential property tax burden shift. Numerous property tax reforms may have contributed to the erosion of the property tax. These reforms include: (1) administrative improvements, (2) modern assessment tools to achieve uniformity, (3) attempts to equalize assessments, (4) property tax abatements, (5) exemptions for personal property, and (6) exemptions for livestock and farm equipment. The article proposes …