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Full-Text Articles in Taxation-State and Local
Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein
Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein
Scholarly Works
If anything is clear about Cuno and the controversy the opinion has spawned, it is that Congress has the last word on the matter. Whether Congress will speak to the issues Cuno has raised is currently an open question, although in one narrow respect Congress already has. Broader legislation, however, has been introduced into Congress as the "Economic Development Act of 2005," and debate over the efficacy and wisdom of this proposal is as intense as the debate over the defensibility of Cuno itself. My purpose here is not to join that debate, although I am already on record as …
Deconstructing The Debate Over State Taxation Of Electronic Commerce, Walter Hellerstein
Deconstructing The Debate Over State Taxation Of Electronic Commerce, Walter Hellerstein
Scholarly Works
Elsewhere on these pages, the distinguished economist Charles McLure begins his contribution to the debate over taxation of electronic commerce by observing that “America is focusing on the wrong issues in debating the taxation of electronic commerce ....” He proceeds to provide a fundamental critique of the states' existing sales tax regimes and he lays out a roadmap for radical reform of the system that would, in the course of curing the basic defects in the existing state sales tax structure, incidentally resolve many of the issues that currently dominate the debate over taxing electronic commerce. I do not disagree …
State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein
State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein
Scholarly Works
Over the past few years, an enormous amount of attention has been devoted to the problems raised by state taxation of electronic commerce, possible solutions to those problems, and, more recently, the question of whether there is a ‘problem‘ at all. We have both been, and continue to be, deeply involved in the debate over these issues -- a debate that has sometimes generated more heat than light. We view this forum as furnishing us an opportunity to take a step back from the fray and to offer our views not only on the critical issues that are dominating the …
Transfer Pricing, Anders Leif Allvin
Transfer Pricing, Anders Leif Allvin
LLM Theses and Essays
Transfer pricing is one of the principal international taxation issues of the 1990s and potentially of future decades as well. For corporate enterprises, it can be difficult enough to do business in just one country, but it gets even more complex when they go international. The growth of multinational enterprises (MNEs) creates complex taxation issues for both the tax administrations as well for the MNE. Transfer pricing concerns allocation of income earned within affiliated corporate groups in different countries, which must satisfy tax authorities that they are not evading taxes through the use of transfer pricing. The main problem with …
State And Local Taxation Of Electronic Commerce: Reflections On The Emerging Issues, Walter Hellerstein
State And Local Taxation Of Electronic Commerce: Reflections On The Emerging Issues, Walter Hellerstein
Scholarly Works
When Ed Cohen honored me with the invitation to present the principal paper on state and local taxation of electronic commerce for this conference, I was pleased to accept, but with one caveat. Because most of my waking hours over the past year seem to have been consumed by the preparation of papers addressed to state taxation of electronic commerce, I warned Ed that much of what I might have to say would not be new -- at least to me. But a funny thing happened on the way to this forum. When I set about my task to prepare …
Taxing Electronic Commerce: Preliminary Thoughts On Model Uniform Legislation, Walter Hellerstein
Taxing Electronic Commerce: Preliminary Thoughts On Model Uniform Legislation, Walter Hellerstein
Scholarly Works
This report on Taxing Electronic Commerce was presented at the symposium on multi-jurisdictional taxation of electronic commerce at Harvard University on April 5, 1997. This report describes the normative principles shared by most serious analyses of the problems raised by state taxation of electronic commerce. It then attempts to translate these principles into legal rules that could provide a model for uniform legislation in this area. Finally it addresses constitutional questions that will likely be encountered in any effort to implement such legislation.
State Taxation Of Electronic Commerce, Walter Hellerstein
State Taxation Of Electronic Commerce, Walter Hellerstein
Scholarly Works
The coming of the information age has profound implications for state taxation as it does for just about everything else. The exponential growth and increasing commercialization of the Internet, along with the sweeping technological and regulatory changes that have reconfigured the telecommunications industry, pose a daunting challenge to the states’ traditional approaches to taxing business activity and the telecommunications system that facilitates it. State tax administrators and policymakers, alarmed at the prospect that their tax bases will disappear into cyberspace, are seeking means to accommodate their taxing regimes to the new technological environment. The business community, on the other hand, …
West Lynn Creamery And The Constitutionality Of State Tax Incentives, Walter Hellerstein
West Lynn Creamery And The Constitutionality Of State Tax Incentives, Walter Hellerstein
Scholarly Works
One of the more perplexing questions that has surfaced from time to time in the state tax field is how a constitutionally benign tax incentive program designed to attract industry to a state is to be distinguished from an unconstitutionally discriminatory taxing scheme that “forecloses tax-neutral decisions” and “provides a direct commercial advantage to local business.” On one hand, the U.S. Supreme Court has expressed the view that its decisions do “not prevent the States from structuring their tax systems to encourage the growth and development of intrastate commerce and industry.” On the other hand, the Court has frequently invalidated …
Equal Protection Run Amok? An Analysis Of The Nebraska Supreme Court's Decision In The Northern Natural Gas Case, Walter Hellerstein
Equal Protection Run Amok? An Analysis Of The Nebraska Supreme Court's Decision In The Northern Natural Gas Case, Walter Hellerstein
Scholarly Works
In Northern Natural Gas Co. v. State Board of Equalization and Assessment, the Nebraska Supreme Court held that the state could not constitutionally tax the personal property of one taxpayer while exempting the personal property of other taxpayers. Specifically, the court held that pipelines were entitled to an exemption of their personal property because the personal property of railroads and car-lines had been exempted from taxation pursuant to the provisions of the Railroad revitalization and Regulatory Reform Act of 1976 (the 4-R Act), which requires that the railroad and car-line property be taxed in the same way as other commercial …