Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
- Publication Type
Articles 1 - 6 of 6
Full-Text Articles in Law
Politik Hukum Dalam Penegakan Hukum Di Indonesia, Anita Anita
Politik Hukum Dalam Penegakan Hukum Di Indonesia, Anita Anita
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Law is a guide and rules related to the concept of social life and will always be in accordance with the conditions of society. Law is a demand to be able to provide justice, meaning that the law is always faced with the question of whether the law can bring about justice. In relation to the legal concept, legal politics is defined as an activity that determines the patterns and methods of shaping law, supervises the operation of the law, and reforms the law for the purposes of the State. Therefore, law is a determinant of politics, and is also …
Newsroom: Donald Trump Vs. Roger Williams 05-09-2017, David Logan
Newsroom: Donald Trump Vs. Roger Williams 05-09-2017, David Logan
Life of the Law School (1993- )
No abstract provided.
Rwu First Amendment Blog: David A. Logan's Blog: Donald Trump Vs. Roger Williams 05-08-2017, David A. Logan
Rwu First Amendment Blog: David A. Logan's Blog: Donald Trump Vs. Roger Williams 05-08-2017, David A. Logan
Law School Blogs
No abstract provided.
Tax Cannibalization And Fiscal Federalism In The United States, David Gamage, Darien Shanske
Tax Cannibalization And Fiscal Federalism In The United States, David Gamage, Darien Shanske
Northwestern University Law Review
We began this project pondering a riddle. Most state governments have adopted what we—and many others—view as clearly suboptimal tax policies, especially in regard to the taxation of corporate income and capital gains. Yet, with the notable exception of those who oppose progressivity and the taxation of capital, state-level tax policymakers have had remarkably little appetite for reform. This Article provides one major explanation for this riddle by identifying and demonstrating a phenomenon that we label as “tax cannibalization.” We argue that flawed state-level tax policies derive in part from perverse incentives inadvertently created by the federal government.
Transforming Federal And State Retirement Tax Deductions To Refundable Tax Credits, Teresa Ghilarducci, Ismael Cid-Martinez
Transforming Federal And State Retirement Tax Deductions To Refundable Tax Credits, Teresa Ghilarducci, Ismael Cid-Martinez
Marquette Benefits and Social Welfare Law Review
The purpose of this Study is to calculate retirement account tax expenditures by states. States with income taxes that allow tax deferral of retirement account contributions and investment earnings lose nearly $20 billion in revenue. This Study uses a variety of data sources, including state reports from their executive agencies and known estimation techniques to calculate the amount of tax credits that a worker in each state would receive if the deferrals were converted to a refundable tax credit. The average credit under these estimation techniques and calculations would be $172.