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Articles 1 - 8 of 8
Full-Text Articles in Law
Tax Policy And The Obesity Epidemic, Merav W. Efrat, Rafael Efrat
Tax Policy And The Obesity Epidemic, Merav W. Efrat, Rafael Efrat
Journal of Law and Health
This Article begins with a brief summary of the growing obesity epidemic in the U.S. It then explores some of the central contributing factors to the mounting obesity problem among U.S. children and adults. It also examines the adverse impact and costs associated with the obesity problem. Next, this Article discusses the justification for government intervention, as well as the benefits and disadvantages of using the tax system as a way of shaping consumption and physical activity patterns. It then summarizes recent efforts by various levels of government in the U.S. to use the tax system to affect eating and …
Beyond Equality And Adequacy: Equal Protection, Tax Assessments, And The Missouri Public School Funding Dilemma, Ronald K. Rowe Ii.
Beyond Equality And Adequacy: Equal Protection, Tax Assessments, And The Missouri Public School Funding Dilemma, Ronald K. Rowe Ii.
Missouri Law Review
This Note focuses on the 2009 challenge to the SB287 formula and specifically the arguments that should have been accepted by the Supreme Court of Missouri. Central to the rejected challenges were two arguments not sufficiently considered by the court in its opinion: (1) the new school funding formula violates equal protection provisions of the Missouri Constitution because it does not adequately provide equal treatment under the law with respect to the fundamental right of education, and (2) the tax assessment procedures prescribed by the new formula and implemented by the State Tax Commission do not comply with the Missouri …
Bargaining For Takings Compensation, Abraham Bell, Gideon Parchomovsky
Bargaining For Takings Compensation, Abraham Bell, Gideon Parchomovsky
Faculty Scholarship at Penn Carey Law
Efficiency and fairness require paying full compensation to property owners when their property is taken by eminent domain. Yet, to date, the evidentiary challenge of proving subjective value has proved insurmountable, and current law requires condemnees to settle for fair market value. This Article proposes a self-assessment mechanism that can make full compensation at subjective value practical. Under our proposal, property owners must be given the opportunity to state the value of the property designated for condemnation. Once property owners name their price, the government can take the property only at that price. However, if the government chooses not to …
Federal Courts - Review Of State Courts Decision Involving Federal And Nonfederal Ouestions, John C. Johnston
Federal Courts - Review Of State Courts Decision Involving Federal And Nonfederal Ouestions, John C. Johnston
Michigan Law Review
In exercising appellate jurisdiction over federal questions raised in the highest court of a state, the Supreme Court of the United States has refused to adopt the view that the existence of a federal question in the record or decision of the state court will empower it to decide every other question that is raised in the case. Correlated to this refusal to review the nonfederal question is the further self-imposed limitation that where the decision of the state court rests upon a nonfederal ground sufficient in itself to support the judgment of the state court, the Supreme Court will …
Assessment Of Certain Classes Of Real Estate Under Depression Conditions, Robert C. Brown
Assessment Of Certain Classes Of Real Estate Under Depression Conditions, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Special Assessments Upon Cemeteries, Ralph W. Aigler
Special Assessments Upon Cemeteries, Ralph W. Aigler
Articles
Though the power to tax cemeteries would seem to be entirely clear, very commonly land devoted to such purpose is declared by constitution or statute to be exempt. See COOLY, TAXATION, (3rd ed.) 354. So also in the case of special assessments such land, in the absence of a clear exemption, is liable thereto. Bloomington Cemetery Assoc. v. People, 139 IIl. 16, 28 N. E. 1076; Mullins v. Cemetery Assoc., 239 Mo. 681, 144 S. W. 109; Buffalo City Cemetery v. Buffalo, 46 N. Y. 503; Lima v. Lima Cemetery Assoc., 42 Oh. St. 128, 51 Am. Rep. 809. It …
Some Legal Aspects Of Special Assessments, Frank L. Sage
Some Legal Aspects Of Special Assessments, Frank L. Sage
Articles
Taxes have been defined as "the enforced proportional contributions from persons and property levied by the state by virtue of its sovereignty for the support of the government and all public needs." The essential elements that we will notice particularly are two; first, that the contributions are proportional, that is, levied upon all in the same class according to some impartial standard, and second, that taxes can be levied for public purposes only.
Remedies Of Illegal Taxation, Thomas M. Cooley
Remedies Of Illegal Taxation, Thomas M. Cooley
Articles
Taxation is to a nation what the circulation of the blood is to he individual; absolutely essential to life. In ordinary times it is the chief burden which government imposes upon the people, and is likely, therefore, to be the greatest source of discontent. This renders it of the utmost importance that taxation should as nearly as possible be just, and also that it should appear to those who pay it to be just. Absolute justice, however, is unattainable.