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Full-Text Articles in Law
Book Review. Pollack, S. D., War, Revenue, And State Building: Financing The Development Of The American State, Ajay K. Mehrotra
Book Review. Pollack, S. D., War, Revenue, And State Building: Financing The Development Of The American State, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.
On Tax Increase Limitations: Part Ii -- Evasion And Transcendence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part Ii -- Evasion And Transcendence, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.