Taxation-State and Local Commons^™

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

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 …

The Pitfalls Of International Integration: A Comment On The Bush Proposal And Its Aftermath, Reuven S. Avi-Yonah

Law & Economics Working Papers Archive: 2003-2009

In January 2003, the Bus Administration proposed a new system for taxing corporate dividends, under which domestic shareholders in U.S. corporations would not be taxed on dividends they received, provided the corporation distributed these dividends out of after-tax earnings (the “Bush Proposal”). The Bush Proposal was introduced in Congress in February 27,2003. Ultimately, however, Congress balked at enacting full-fledged dividend exemption. Instead, in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (“JGTRRA”) as enacted on May 28, 2003, a lower rate of 15% was adopted for dividends paid by domestic and certain foreign corporations, and the capital gains …

Corporations, Society And The State: A Defense Of The Corporate Tax, Reuven S. Avi-Yonah

Law & Economics Working Papers Archive: 2003-2009

This article attempts to provide the first comprehensive rationale for defending the current corporate income tax. It argues that the usual reasons given for the tax (primarily as an indirect way of taxing shareholders, or alternatively as a form of benefit tax) are inadequate. It then explains what the original rationale to adopt this tax was in 1909, namely to regulate managerial power, and that this rationale stems from the real view of the corporation, which was the dominant view throughout the many transformations underwent by the corporate form from Roman times to the present. Turning to normative argument, the …

Consuming Government, Richard Schragger

Michigan Law Review

In his ambitious new book, William Fischel, a Professor of Economics at Dartmouth College, gives us a new political animal: "The Homevoter." The homevoter is simply a homeowner who votes (p. ix). According to Fischel, she is the key to understanding the political economy of American local government. By implication, she is the key to understanding state and national government as well. Homeowners warrant special attention because "residents who own their own homes have a stake in the outcome of local politics that make them especially attentive to the public policies of local government" (p. ix). That is because local …

Accountability Conceptions And Federalism Tales: Disney's Wonderful World?, William W. Buzbee

Michigan Law Review

Richard Foglesong's Married to the Mouse: Walt Disney World and Orlando, may not offer the thrills of an entertainment park, but it is an uncommonly good read. In a book focused on approximately four decades of Disney's interactions with Orlando and state officials, political scientist Foglesong tells the tale of how Walt Disney ended up locating his new East Coast entertainment park in Orlando, Florida and what happened in subsequent government-Disney company interactions. Using chapter headings based on stages in a personal relationship's progression ("Serendipity" to "Seduction" through "Marriage," and ultimately, after interim stages, "Therapy"), Foglesong shows that while the …

The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery

Indiana Law Journal

The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …

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 …

Transboundary Groundwater Law: Focus On The U.S.-Mexico Boundary [Includes Appended Opinion In City Of El Paso Ex Rel. Pub. Serv. Bd. V. Reynolds, Civ. No. 80-730 Hb, 563 F. Supp. 279 (D.N.M. 1983)], Albert E. Utton

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

48 pages.

Federal And Indian Reserved Rights To Groundwater [Outline], Robert S. Pelcyger

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

6 pages.

Comparative Approaches To Groundwater Management, Robert D. Hayton

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

38 pages.

Problems Of Interstate Allocation Of Groundwater, Charles E. Corker

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

41 pages.

Ground Water Monitoring System And Procedures At Kin-Buc I Landfill Middlesex County New Jersey, Dan D. Raviv

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

37 pages (includes illustrations and map).

Groundwater Management Under The Florida Water Resources Act, Richard Hamann

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

44 pages (includes maps).

Groundwater And Intergovernmental Relations In The Southern San Joaquin Valley, California, Sally K. Fairfax, Barbara T. Andrews

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

25 pages (includes maps).

Ogallala Ground Water, Morton W. Bittinger

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

12 pages.

The San Luis Valley Groundwater Dispute, David Harrison, Jeris Danielson

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

25 pages (includes illustrations and map).

Groundwater Quality: The Issues, Remedies And Strategies, Kathleen M. Kulasza

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

34 pages.

Groundwater Pollution Problems In Mining And Energy Production, Henry W. Ipsen

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

17 pages.

Subsidence Of Land Caused By Ground-Water Pumping, Thomas L. Holzer

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

22 pages (includes illustration).

Contains references (pages 2-6).

Agenda: Groundwater: Allocation, Development And Pollution, University Of Colorado Boulder. Natural Resources Law Center

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

Even before the [Natural Resources Law] Center was established [in the fall of 1981], the [University of Colorado] School of Law was organizing annual natural resources law summer short courses. To date four programs have been presented:

- July 1980: "Federal Lands, Laws and Policies-and the Development of Natural Resources"

- June 1981: "Water Resources Allocation: Laws and Emerging Issues"

- June 1982: "New Sources of Water for Energy Development and Growth: lnterbasin Transfers"

- June 1983: "Groundwater: Allocation; Development and Pollution"

(Reprinted from Resource Law Notes, no. 1, Jan. 1984, at 1.)

University of Colorado School of Law professors …

Legal Systems For Allocating Groundwater And Controlling Its Extraction, Charles F. Wilkinson

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

22 pages (includes illustration).

Contains research sources list (pages 1-2).

Hydrology: Unraveling The Mysteries Of Groundwater Occurrence And Movement, Thomas M. Stetson

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

31 pages (includes illustrations).

Glossary omitted.

Observations On Groundwater Law From The Federal Perspective, Carol E. Dinkins

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

66 pages.

Contains several cases and US Congress bills as supplemental materials.

Digitized copy lacks the Memorandum Opinion for City of El Paso v. Reynolds (563 F.Supp 379 (D. New Mexico 1983)).

Sustaining Aquifer Productivity, Harrison C. Dunning

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

12 pages.

Includes full text of the Owens Valley Groundwater Management Referendum Measure A, which is an ordinance to regulate the extraction of groundwater within the Owens Valley groundwater basin.

Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris

Faculty Scholarship

The more one reads about our economy, the more one is baffled and alarmed. Permanent solutions to economic problems are elusive. Treating one financial malaise often aggravates another sector of the economy, necessitating a delicate balancing of conflicting interests. Furthermore, the problems are complicated by the constant influence of foreign forces. Nevertheless, most economists agree that any solution will require enormous funding. Unfortunately, the public has little, if any, confidence in our tax system. Indeed, some tax laws and proposals have been referred to as "obscene" and a "disgrace to the human race." Few quarrel with the aptness of such …