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