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Articles 1 - 23 of 23
Full-Text Articles in Law
Pink Tax And Other Tropes, Bridget J. Crawford
Pink Tax And Other Tropes, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Law reform advocates should be strategic in deploying tax tropes. Through an examination of five common tax phrases—the “nanny tax,” “death tax,” “soda tax,” “Black tax,” and “pink tax”—this Article demonstrates that tax rhetoric is more likely to influence law when used to describe specific economic injustices resulting from actual government duties, as opposed to figurative inequalities. In comparison, slogans describing figurative taxes are less likely to influence law and human behavior, even if they have descriptive force in both popular and academic literature as a short-hand for group-based disparities. This Article catalogues and evaluates what makes for effective tax …
Don't Ban The Bars: Why The South Carolina General Assembly Should Decline To Adopt A Revenue Requirement For Liquor Licenses, C. William Bootle Ii
Don't Ban The Bars: Why The South Carolina General Assembly Should Decline To Adopt A Revenue Requirement For Liquor Licenses, C. William Bootle Ii
South Carolina Law Review
No abstract provided.
The Fire Rises: Refining The Pennsylvania Fireworks Law So That Fewer People Get Burned, Sean P. Kraus
The Fire Rises: Refining The Pennsylvania Fireworks Law So That Fewer People Get Burned, Sean P. Kraus
Dickinson Law Review (2017-Present)
On October 30, 2017, the General Assembly of Pennsylvania passed an act that repealed the state’s fireworks law, which had prohibited the sale of most fireworks to Pennsylvanian consumers for nearly 80 years. The law’s replacement generally permits Pennsylvanians over 18 years old to purchase, possess, and use “Consumer Fireworks.” Bottle rockets, firecrackers, Roman candles, and aerial shells are now available to amateur celebrants for holidays like Independence Day and New Year’s Eve. The law also regulates a category of larger “Display Fireworks,” sets standards for fireworks vendors, and introduces a 12-percent excise tax on fireworks sales that serves to …
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.
Hillenmeyer, "Convenience Of The Employer," And The Taxation Of Nonresidents' Incomes, Edward A. Zelinsky
Hillenmeyer, "Convenience Of The Employer," And The Taxation Of Nonresidents' Incomes, Edward A. Zelinsky
Faculty Articles
In Hillenmeyer v. Cleveland Board of Review, Ohio’s Supreme Court unanimously declared that Cleveland’s municipal income tax violated the Due Process Clause of the U.S. Constitution by taxing a nonresident athlete under the “games-played” method rather than the “duty-days” method. According to the Ohio court, the games-played approach overtaxed Mr. Hillenmeyer by allocating to Cleveland Mr. Hillenmeyer’s compensation from the Chicago Bears using the percentage of the Bears’ games played in Cleveland. By this approach, Cleveland taxed Mr. Hillenmeyer extraterritorially, reaching income he earned from services he performed for the Bears outside of Cleveland’s borders. Due Process, the Ohio …
The Smokable Goods Tax: Crafting A Constitutional Marijuana Tax, Nima H. Mohebbi, Samuel T. Greenberg
The Smokable Goods Tax: Crafting A Constitutional Marijuana Tax, Nima H. Mohebbi, Samuel T. Greenberg
Nima H. Mohebbi
Marijuana legalization and decriminalization has become a hot policy issue. Roughly twenty U.S. states have partially legalized marijuana (generally for medicinal purposes) and two states – Colorado and Washington – have legalized it for general adult recreational use. Given the likely hyper-growth of the cannabis market in view of the possible wide-scale legalization of marijuana, states might enjoy a potential budgetary windfalls from marijuana excise taxes. Marijuana, however, remains a federally controlled substance, the sale or use of which is subject to substantial penalties. For the states, this presents a potential problem in collecting excise taxes on marijuana – namely, …
Lgbt Families, Tax Nothings, Anthony C. Infanti
Lgbt Families, Tax Nothings, Anthony C. Infanti
Articles
The federal tax laws have never been friendly territory for LGBT families. Before the enactment of the federal Defense of Marriage Act (DOMA), the federal tax laws turned a blind eye to the existence of LGBT families by tacitly embracing state law discrimination against same-sex couples. When it enacted DOMA in 1996, Congress ensured that it would be able to continue to turn a blind eye to LGBT families even if one or more states were to legally recognize families headed by same-sex couples. In a real sense, LGBT families have been, and continue to be, tax outlaws.
This overt …
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation that will most likely impact those practitioners. This article does not, however, discuss many of the numerous technical legislative changes to title 58.1 of the Virginia Code, which covers taxation.
Impact Of The 2003 Illinois Gaming Tax Rate Increase On Marketing Spending And Cross-State Substitution, Mikael Bengt Ahlgren
Impact Of The 2003 Illinois Gaming Tax Rate Increase On Marketing Spending And Cross-State Substitution, Mikael Bengt Ahlgren
UNLV Theses, Dissertations, Professional Papers, and Capstones
The purpose of this research was to investigate three potential consequences related to the 2003 Illinois Gaming Tax rate restructuring. The first section presents the assessment of whether a higher tax rate motivated an Illinois casino operator to reduce of marketing/promotional expenditures in an attempt to negatively influence revenues. The second establishes if the surrounding state gaming operators reacted to the increased Gaming Tax rate in Illinois, by raising their marketing spending. The last section clarifies whether the changes to the Illinois Gaming Tax Schedule impacted gaming volumes in the neighboring/competing states of Indiana, Iowa, and Missouri.
The analysis relied …
Taxation, Craig D. Bell
Taxation, Craig D. Bell
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant developments in the law affect-ing Virginia taxation. Each section covers recent legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Attorney General of Virginia over the past year. The overall purpose ofthis article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on their practices. This article will not, however, discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
Fuel Efficiency: The Disconnect Between Environmental Policy And Tax Policy, John J. Marciano
Fuel Efficiency: The Disconnect Between Environmental Policy And Tax Policy, John J. Marciano
ExpressO
The recent high gas prices in America have intensified the debate over oil and gas efficiency, use, and reserves. As the national average for a gallon tops $2.10, Congress and the President strive to find a common position to foster energy independence, protect the environment, and bolster the struggling economy.
President Bush’s energy policy and recent Senate and House bills have not contemplated their effects on the environmental state of our nation or its impact on the internal revenue code. In this time of uncertainty, energy independence and measured use of resources may be at odds, but must we stray …
Taxation, Craig D. Bell
Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti
Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti
Articles
During the past 25 years, Congress has with increasing frequency enacted legislation that is intended to override inconsistent provisions in U.S. tax treaties. These legislative overrides are harmful, and have been decried by our treaty partners, members of the executive branch, and commentators.
Until now, commentators have generally devoted themselves to describing and deploring legislative overrides of tax treaties, and have done no more than repeatedly call on Congress to cease enacting such legislation. Congress has ignored these pleas, and has continued to enact legislative overrides with impunity.
Given this background, the essay calls on commentators to cease pleading with …
Taxation, Wendel B. Turner
Ogallala Ground Water, Morton W. Bittinger
Ogallala Ground Water, Morton W. Bittinger
Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)
12 pages.
Taxation, Charles D. Dunbar
Survey Of Developments In West Virginia Law: 1980
Survey Of Developments In West Virginia Law: 1980
West Virginia Law Review
No abstract provided.
Powers Of The State Of Kentucky In Implementing An Effluent Tax As A Part Of An Interstate Ohio River Basin Water Pollution Control Program, Anita L. Morse, Edward Zeigler
Powers Of The State Of Kentucky In Implementing An Effluent Tax As A Part Of An Interstate Ohio River Basin Water Pollution Control Program, Anita L. Morse, Edward Zeigler
KWRRI Research Reports
This report is intended to set forth some of the problems and solutions involved in financing and regulating water quality control. The purpose is to record some of the major problems confronting those who legislate water quality, those who espouse technological answers, and those who see the problem in terms of economic solutions. The limits placed by political and institutional constraints on solutions to these problems are frequently not understandable.
Within this report are contained separate investigations: a study of federal-interstate relations and the interstate compact; a study of Kentucky's common law approach to water rights; a study of financing …