Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 2 of 2

Full-Text Articles in Law

Return Of The Poll Tax: How The Internet Threatens 200 Years Of Progress Toward Equality, Max Oppenheimer Jan 2009

Return Of The Poll Tax: How The Internet Threatens 200 Years Of Progress Toward Equality, Max Oppenheimer

All Faculty Scholarship

No abstract provided.


Why Every State Should Have An Income Tax (And A Retail Sales Tax, Too), Herwig J. Schlunk Jan 2009

Why Every State Should Have An Income Tax (And A Retail Sales Tax, Too), Herwig J. Schlunk

Vanderbilt Law School Faculty Publications

Some states (like Florida and Texas) collect retail sales taxes but no income taxes; one state (Oregon) collects income taxes but no retail sales taxes; most states collect both. This paper examines the decision of a state to collect retail sales taxes, income taxes, or both in light of the state's spending policy and the ability of at least some of the state's residents to strategically migrate to another state (to take advantage of a more favorable mix of taxes and benefits). It concludes that states that rely solely (or even primarily) on either a retail sales tax or an …