Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Law
Thunder In Paradise: The Interplay Of Broadening United States Anti-Money Laundering Legislation And Jurisprudence With The Caribbean Law Governing Offshore Asset Preservation, Evan Metaxatos
University of Miami Inter-American Law Review
No abstract provided.
Tax Interpretation, Planning, And Avoidance: Some Linguistic Analysis, Menahem Pasternak, Christophe Rico
Tax Interpretation, Planning, And Avoidance: Some Linguistic Analysis, Menahem Pasternak, Christophe Rico
Akron Tax Journal
No abstract provided.
Taxing Families Fairly, Patricia A. Cain
A Marginal Tax: The New Franchise Tax In Texas Comment., David A. Vanderhider
A Marginal Tax: The New Franchise Tax In Texas Comment., David A. Vanderhider
St. Mary's Law Journal
Taxation has long been a point of contention for both individuals and businesses. Primarily, taxation serves as a convenient and calculated method of allocating precious resources to areas in need. Although many states use property and income taxes as the preferred methods for funding these programs, Texas has a constitutional restriction on state taxation of individuals’ incomes. This means Texas has largely relied on property and business taxes to fund these programs. In 1991, while trying to avoid unconstitutional taxes on individuals’ incomes, the Texas Legislature adopted a franchise tax which taxed Texas businesses according to their capital. In 2006, …