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Articles 1 - 13 of 13
Full-Text Articles in Law
Property Tax: A Primer And A Modest Proposal For Maine, Clifford H. Goodall, Seth A. Goodall
Property Tax: A Primer And A Modest Proposal For Maine, Clifford H. Goodall, Seth A. Goodall
Maine Law Review
Property taxation has been viewed for years as the perfect “dragon to be slain” and by most “as both bad and doomed.” In spite of being one of the most commonly questioned and scrutinized issues by voters and politicians, property taxation survives as the primary revenue source for local governments. Maine's experience is an example of this continuing debate. The 2005 reform attempt by the Legislature known as LD 1 is the most recent example. Municipal over-dependence on the property tax, rising property values, unfunded state mandates, loss of federal revenues, and increased spending has significantly increased the percentage of …
A Progressive Case For A Universal Transaction Tax, Gary Chartier
A Progressive Case For A Universal Transaction Tax, Gary Chartier
Maine Law Review
Federal Reserve Board chair Alan Greenspan’s recent call for tax simplification and his acknowledgement of arguments for a consumption tax may help to place the question of such taxes, including a value-added tax (VAT), on the national political agenda. If the possibility of imposing a VAT does receive significant national attention, the debate it occasions will obviously, and appropriately, focus in part on a variety of technical questions. But normative questions will likely be at issue as well. A VAT is like a sales tax, but is applied at each stage in a product’s development and not merely when it …
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant recent developments in the laws
affecting Virginia state and local taxation. Each section covers
legislative activity, judicial decisions, and selected opinions or
pronouncements from the Virginia Tax Department (the "Tax
Department") and the Virginia Attorney General over the past
year.
User-Friendly Taxpaying, Kathleen Delaney Thomas
User-Friendly Taxpaying, Kathleen Delaney Thomas
Indiana Law Journal
Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more laundry detergent, Amazon now enables consumers to order refills by simply pressing the “dash button” mounted above their laundry machines. Starbucks lures more customers by allowing them to pre-order online and have their drink waiting when they arrive at the store. The theory behind this approach is simple: if you want someone to use …
Through The Lens Of Complex Systems Theory: Why Regulators Must Understand The Economy And Society As A Complex System, James M. Giudice
Through The Lens Of Complex Systems Theory: Why Regulators Must Understand The Economy And Society As A Complex System, James M. Giudice
University of Richmond Law Review
No abstract provided.
What Might Tax Reform Look Like?, Donald Roth
What Might Tax Reform Look Like?, Donald Roth
Faculty Work Comprehensive List
"When it comes to tax reform, it has been most consistently successful when lower rates are coupled with reduced complexity and closed loopholes."
Posting about changing American tax plans from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.
http://inallthings.org/what-might-tax-reform-look-like/
5 Things You May Not Know About Our Tax System, Donald Roth
5 Things You May Not Know About Our Tax System, Donald Roth
Faculty Work Comprehensive List
"Let’s take a look at some important features of our tax system of which you might not be aware."
Posting about current American tax practices from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.
http://inallthings.org/5-things-you-may-not-know-about-our-tax-system/
The Political Process Argument For Overruling Quill, Edward A. Zelinsky
The Political Process Argument For Overruling Quill, Edward A. Zelinsky
Articles
Should the U.S. Supreme Court overrule Quill Corporation v. North Dakota? In Quill, the Court held that, under the dormant Commerce Clause of the U.S. Constitution, the states cannot impose the obligation to collect sales taxes on out-of-state vendors which lack physical presence in the taxing state. As internet commerce has grown, Quill’s physical presence test has severely hampered the states’ ability to enforce their sales taxes.
Much of the Supreme Court’s case law suggests that, under the banner of stare decisis, the Court should not overturn Quill. This case law indicates that it is Congress’s …
Tax And Social Context: Legal Fictions And Tax, Tessa R. Davis
Tax And Social Context: Legal Fictions And Tax, Tessa R. Davis
Faculty Publications
No abstract provided.
Going Under The Hood: The Winners And Losers Of Florida's Transportation Network Companies Law, Carlos Ibarcena
Going Under The Hood: The Winners And Losers Of Florida's Transportation Network Companies Law, Carlos Ibarcena
Nova Law Review
Florida House Bill 221 was signed into law on May 9, 2017.1 With the enactment of the Bill, Florida joins forty-six other states, and the District of Columbia, in enacting statewide legislation to legalize and regulate transportation network companies (“TNC”), such as Uber and Lyft.
Postpartum Taxation And The Squeezed Out Mom, Shannon Weeks Mccormack
Postpartum Taxation And The Squeezed Out Mom, Shannon Weeks Mccormack
Articles
Faced with too-short (or nonexistent) maternity leaves, inflexible work schedules, and the soaring costs of childcare in the United States, many new mothers temporarily leave the workforce to care for their young children. Although media attention has focused on the “opt-out” mom, many more mothers are squeezed out of the external workplace. But mothers that try to return to work may discover that it is difficult to do so, as employers have been shown to be less likely to hire mothers than others. A mother that does reenter may find that even short periods out of work cost (sometimes far) …
Is Consistency The Hobgoblin Of Little Minds? Co-Investment Under Code Section 4941, Elaine Waterhouse Wilson
Is Consistency The Hobgoblin Of Little Minds? Co-Investment Under Code Section 4941, Elaine Waterhouse Wilson
Law Faculty Scholarship
No abstract provided.
Heading Off A Cliff? The Tax Reform Man Cometh, And Goeth, Michael J. Graetz
Heading Off A Cliff? The Tax Reform Man Cometh, And Goeth, Michael J. Graetz
Faculty Scholarship
The major tax policy challenge of the 21st century is the need to address the nation’s fiscal condition fairly and in a manner conducive to economic growth. But since California adopted Proposition 13 nearly forty years ago, antipathy to taxes has served as the glue that has held the Republican coalition together. Even though our taxes as a percentage of our economy are low by OECD standards and low by our own historical experience, anti-tax attitudes have become even more important for Republicans politically, since they now find it hard to agree on almost anything else. So revenue-positive, or even …