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Articles 451 - 480 of 626
Full-Text Articles in Tax Law
Could A State-Level Carbon Tax Work In The Intermountain West?, Adele C. Morris
Could A State-Level Carbon Tax Work In The Intermountain West?, Adele C. Morris
Brookings Scholar Lecture Series
With the U.S. federal government stuck in partisan gridlock, attention increasingly turns to states and localities for innovative climate solutions. This talk will explore the option for Intermountain West states to tax carbon, including how they could establish a tax base, set price signals, and manage revenue. The presentation will pay special attention to the option of “swapping” a carbon tax for revenue sources that more negatively impact economic growth, such as taxes on business activity. This research will explore the advantages and disadvantages of different approaches and consider the issue of the burdens on lower income households and certain …
Perspectives - Kenneth Levien And Kimberly Dowdell Of Levien & Company, Inc., James Hagy, Dmitriy Ishimbayev
Perspectives - Kenneth Levien And Kimberly Dowdell Of Levien & Company, Inc., James Hagy, Dmitriy Ishimbayev
Rooftops Project
Kenneth Levien and Kimberly Dowdell share thoughts with The Rooftops Project’s Dmitriy Ishimbayev and Professor James Hagy on the role of project management in not-for-profit construction and renovation projects.
Cracking The Tax Codes: How State Tax Laws Influence The Number Of Manufacturing Jobs Within Their Borders, Nick Lorenson
Cracking The Tax Codes: How State Tax Laws Influence The Number Of Manufacturing Jobs Within Their Borders, Nick Lorenson
Political Science Theses and Capstones
With the recent economic downturn, jobs have been at the forefront of people’s concerns. Policy makers in every state have promised their constituents new jobs. Of particular importance are high paying jobs. Manufacturing jobs tend to be a well-paying and highly sought after form of employment. However, in recent decades, the percentage of manufacturing jobs has been declining in the United States. Also, manufacturing facilities have shown an increased likelihood of relocating to different states. I theorize that manufacturing facilities relocating and expanding in different states is primarily due to state tax policies. This phenomenon has increased within recent years …
Panorama - Jefferson Mok, James Hagy, Arthy Bakthavasalam
Panorama - Jefferson Mok, James Hagy, Arthy Bakthavasalam
Rooftops Project
What is your real estate strategy when you are the first on-the-ground representative of a social service not-for-profit entering a remote market abroad with a new program? Jefferson Mok reflects on four years in Burundi in a conversation with The Rooftops Project’s Arthy Bakthavasalam and Professor James Hagy.
Perspectives - Michael Carlton Of Carlton Architecture, James Hagy, Emily Barile
Perspectives - Michael Carlton Of Carlton Architecture, James Hagy, Emily Barile
Rooftops Project
Michael Carlton talks with The Rooftops Project’s Emily Barile and Professor James Hagy about the intersections among architecture, interior design, real estate, and not-for-profit strategic planning.
Panorama - Caring For The Palace Museum, Bejing, China, James Hagy, Cai Bowen
Panorama - Caring For The Palace Museum, Bejing, China, James Hagy, Cai Bowen
Rooftops Project
Shi Zhimin discusses his work as Director of the Ancient Building Management Office of The Palace Museum in Beijing, still also recognized by many visitors as the former Chinese imperial palace known as The Forbidden City, with Cai Bowen and Professor James Hagy, Director of The Rooftops Project.
Perspectives - Richard Cohn, Motion Picture Gaffer, Magician, Musician, James Hagy, Kristen Porro
Perspectives - Richard Cohn, Motion Picture Gaffer, Magician, Musician, James Hagy, Kristen Porro
Rooftops Project
The Rooftops Project’s Kristen Porro talks with Richard Cohn, Gaffer (Chief Electrician) to the television and movie industry on location in New York City, and performing magician, who shares tricks of his two trades that not-for-profits can use to make the most of often imperfect performance spaces.
Perspectives - Kimse Yok Mu: An Organization’S Effort For The Advancement Of Life, James Hagy, Shaan Lodi
Perspectives - Kimse Yok Mu: An Organization’S Effort For The Advancement Of Life, James Hagy, Shaan Lodi
Rooftops Project
The Rooftops Project’s Shaan Lodi talks with Turkish relief organization Kimse Yok Mu about its approach to the real estate needed to support disaster response and other work in often challenging settings in 96 countries.
The Legality Of California Development Fees, Erik B. Michelsen
The Legality Of California Development Fees, Erik B. Michelsen
Pepperdine Law Review
No abstract provided.
Commentary: Hospital Tax-Exempt Policy: A Comparison Of Schedule H And State Community Benefit Reporting Systems, Laura L. Hitchcock
Commentary: Hospital Tax-Exempt Policy: A Comparison Of Schedule H And State Community Benefit Reporting Systems, Laura L. Hitchcock
Frontiers in Public Health Services and Systems Research
In Hospital Tax-Exempt Policy: A Comparison of Schedule H and State Community Benefit Reporting Systems, Rosenbaum et aldescribe the numerous variations between current state law in 24 states and federal requirements regarding nonprofit hospitals’ community benefit activities. The potential for nonprofit hospitals to help shape community health is great, and how states choose to address requirements regarding community benefit, and potentially reinforce the new federal requirements to incentivize hospital participation in addressing root causes of poor health, should be of significant interest to the public, policy makers and public and population health experts, given the large percentage of …
When Do State Laws Determine Erisa Plan Benefit Rights?, 47 J. Marshall L. Rev 145 (2013), Albert Feuer
When Do State Laws Determine Erisa Plan Benefit Rights?, 47 J. Marshall L. Rev 145 (2013), Albert Feuer
UIC Law Review
No abstract provided.
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
Pepperdine Law Review
No abstract provided.
Perspectives - Benjamin Webb Of The Woodruff Arts Center, Atlanta, Georgia, James Hagy
Perspectives - Benjamin Webb Of The Woodruff Arts Center, Atlanta, Georgia, James Hagy
Rooftops Project
Benjamin Webb discusses the rewards and challenges of being responsible for facilities management and energy for the largest mixed-program cultural center in the Southeastern U.S.
Profile - Legal Aid Center Of Southern Nevada, James Hagy
Profile - Legal Aid Center Of Southern Nevada, James Hagy
Rooftops Project
Responding to an ever-increasing need for pro bono legal services, the Legal Aid Center of Southern Nevada recently broke ground in downtown Las Vegas on what will become its new headquarters. Professor James Hagy, Director of The Rooftops Project, talks with Eexecutive Director Barbara Buckley about the project and the role that the new facility will play in advancing the Center’s mission and its services to clients.
Perspectives - Alyssa Bellew Of The Neighborhood Unitarian Universalist Church Of Pasadena, James Hagy
Perspectives - Alyssa Bellew Of The Neighborhood Unitarian Universalist Church Of Pasadena, James Hagy
Rooftops Project
At manyplaces of worship, responsibility for oversight of the physical facilities falls to administrative staff as one more adjunct to an already busy schedule. At others, property tasks may be left to volunteers. The “on-the-job training” may often be self-taught. Professor James Hagy explores these challenges with Alyssa Bellew, Administrative Director of Neighborhood Unitarian Universalist Church.
Panorama - International Perspectives: Kathleen Curran, Director Of Casa Nuevo Horizonte, Santa Cruz, Bolivia, James Hagy
Rooftops Project
In this first of our series of international perspectives, Kathleen Curran relfects on the important role that physical space has played in her charitable mission in Bolivia supporting promising students seeking an advanced education in a setting of poverty.
Perspectives - Alice Korngold Of Korngold Consulting, James Hagy
Perspectives - Alice Korngold Of Korngold Consulting, James Hagy
Rooftops Project
Alice Korngold of Korngold Consulting presents her views on optimizing the match between not-for-profit organizations and prospective board member volunteers.
Perspectives - Steve Marcussen And Jonathan Sklar Of Cushman & Wakefield, James Hagy
Perspectives - Steve Marcussen And Jonathan Sklar Of Cushman & Wakefield, James Hagy
Rooftops Project
Steve Marcussen and Jonathan Sklar of Cushman & Wakefield’s Los Angeles office share thoughts on how not-for-profit organizations can be more effective with their real estate assets and in implementing projects with outside real estate brokerage advisors.
Profile - Fernbank Museum Of Natural History, James Hagy
Profile - Fernbank Museum Of Natural History, James Hagy
Rooftops Project
Any natural history or science museum would be proud to haev the diversity of collections and programmatic resources found at Fernbank Museum of Natural History in Atlanta, Georgia. But few if any can law claim, as Fernbank does, to having “grown out of a forest.” Professor James Hagy, Director of The Rooftops Project, talks wiht Aneli Nugteren, Executive Vice President and Chief Operating Officer of Fernbank Museum, about its unique campus, mission, and facilities.
Profile - The California Endowment’S Center For Healthy Communities, James Hagy
Profile - The California Endowment’S Center For Healthy Communities, James Hagy
Rooftops Project
When the California Endowment planned new headquarters space for its own operations, its vision also included creating conference space suitable for events by other not-for-profits, opportunities for formal and informal collaboration among not-for-profits with compatible missions, and even incubator spaces for smaller organizations in need of an office presence. In this second article in his series looking at not-for-profits as urban neighbors, Professor James Hagy, Director of The Rooftops Project, talks with Anne-Marie Jones, Director of the Endowment’s Center for Healthy Communities, and Edward de la Torre, its Director of Facilities and Events.
Putting Nevada In Perspective: State And Local Government Budgets In Recession And Recovery, Tracy M. Gordon
Putting Nevada In Perspective: State And Local Government Budgets In Recession And Recovery, Tracy M. Gordon
Brookings Scholar Lecture Series
Nevada, the state most affected by the Great Recession of 2008, faced one of the nation's worst state budget shortfalls in 2011. This presentation examines state budget drivers, including constitutional requirements, tax and spending limitations, federal statutes, demographics, and the resulting policy choices to evaluate how state-level decisions affect local jurisdictions that continue to cope with lower property values, foreclosures, and high unemployment. It will also discuss longer term challenges including rising health care costs and retiree pensions as well as issues surrounding implementation of the Affordable Care Act.
Profile - The Gates Foundation Leed Platinum Seattle Headquarters, James Hagy
Profile - The Gates Foundation Leed Platinum Seattle Headquarters, James Hagy
Rooftops Project
In this first article in his series looking at not-for-profits as urban neighbors, Professor James Hagy, Director of The Rooftops Project, visits with the Gates Foundation at its recently opened LEED Platinum Seattle headquarters campus.
Federal - State Tax Coordination: What Congress Should Or Should Not Do -- Testimony Of Walter Hellerstein On Tax Reform: What It Means For State And Local Tax And Fiscal Policy, Before The Committee On Finance, Walter Hellerstein
Scholarly Works
Testimony of Walter Hellerstein, Francis Shackelford Professor of Taxation Distinguished Research Professor, before the Committee on Finance, hearing on Tax Reform: What It Means for State and Local Tax and Fiscal Policy, United States Senate, April 25, 2012.
Fair For Whom? Amazon Kindles The Fight Over Internet Sales Tax, 46 J. Marshall L. Rev. 357 (2012), Matthew Martin
Fair For Whom? Amazon Kindles The Fight Over Internet Sales Tax, 46 J. Marshall L. Rev. 357 (2012), Matthew Martin
UIC Law Review
No abstract provided.
Planning And Practice - The Rooftops Project: Report Summarizing Results Of A Survey Of Not-For-Profit Organizations, James Hagy
Rooftops Project
The Rooftops Project's first national field study of the attitudes and approaches of not-for-profit organizations with respect to the owned, leased or hosted real estate that supports their core missions and operations.
At&T Communications Of Maryland V. Comptroller Of The Treasury: Responding To The Call For Judicial Activism And The Creation Of Tax Shelters, Duty D. Greene
At&T Communications Of Maryland V. Comptroller Of The Treasury: Responding To The Call For Judicial Activism And The Creation Of Tax Shelters, Duty D. Greene
Journal of Business & Technology Law
No abstract provided.
Proposition 13 And The California Fiscal Shell Game, Colin H. Mccubbins, Mathew D. Mccubbins
Proposition 13 And The California Fiscal Shell Game, Colin H. Mccubbins, Mathew D. Mccubbins
Faculty Scholarship
We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We find that Proposition 13 was indeed effective at reducing both ad valorem property taxes per capita and total state and local taxes per capita, at least in the short run. We further argue that there have been unintended second- ary effects that have resulted in an increased tax burden, undermining the aims of Proposition 13. To circumvent the limits imposed by Proposition 13, the state has drastically increased nonguaranteed debt, has privatized the public fisc, and has devolved the authority to lay and collect taxes and …
Making Mountains Of Debt Out Of Molehills: The Pro-Cyclical Implications Of Tax And Expenditure Limitations, Mathew D. Mccubbins, Ellen Moule
Making Mountains Of Debt Out Of Molehills: The Pro-Cyclical Implications Of Tax And Expenditure Limitations, Mathew D. Mccubbins, Ellen Moule
Faculty Scholarship
This paper presents evidence that property tax limits have detrimental effects on state and local revenues during recessions. Property tax limits cause states to rely on income–elastic revenue sources, such as the income tax or charges and fees. Greater reliance on these revenue sources results in greater revenue declines during economic downturns. We present analysis of time–series, cross–sectional data for the U.S. states for each of these conclusions. Our results suggest that states would have fewer and more modest financial problems during economic downturns if they did not enact property tax limitations.
Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun
Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun
WCBT Faculty Publications
This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state beer tax rates. The magnitude of the effect, however, declines with increases in alcohol-related traffic deaths. Our findings suggest that future empirical work estimating the effect of alcohol taxes on alcohol-related traffic fatalities should treat alcohol taxes as endogenous.
The Vesting, Modification, And Financing Of Public Retiree Health Benefits In Light Of New Accounting Rules, 41 J. Marshall L. Rev. 1147 (2008), John Sanchez
UIC Law Review
No abstract provided.