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Full-Text Articles in Law
The Sexual Offender Registration And Notification Act: No More Than "Statutory ‘Lip Service’ To Interstate Commerce", Lindsey B. Fetzer
The Sexual Offender Registration And Notification Act: No More Than "Statutory ‘Lip Service’ To Interstate Commerce", Lindsey B. Fetzer
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.
Violence Against Women And The Commerce Clause: Can This Marriage Survive?, Jennifer C. Philpot
Violence Against Women And The Commerce Clause: Can This Marriage Survive?, Jennifer C. Philpot
Kentucky Law Journal
No abstract provided.
State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore
State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore
Law Faculty Scholarly Articles
Our current system of state and local taxation of interstate and foreign commerce, simply put, is a mess. First, the mere number of jurisdictions that may impose taxes is seemingly limitless: each of the fifty states, plus the District of Columbia, may impose its own set of taxes. In addition, each state may authorize local government units within the state, such as counties, municipalities, townships, and special districts, to assess and collect taxes. For example, in 1994, well over 6,000 separate jurisdictions were authorized to impose sales taxes.
Second, the states may impose a wide variety of taxes and may …