Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Budgetary management (3)
- Fiscal management (3)
- State budgets (3)
- Fiscal volatility (2)
- Local taxation (2)
-
- Municipal corporations (2)
- Municipal taxes (2)
- Property taxes (2)
- AB 32 (1)
- Alabama (1)
- Automatic continuing appropriations (1)
- Bankruptcy (1)
- Brohl (1)
- CSX (1)
- California government (1)
- California tax (1)
- Cap and trade (1)
- Carbon tax (1)
- Debt-financing (1)
- Default budget (1)
- Direct Marketing Association (1)
- Excise tax (1)
- Federal budget (1)
- Fiscal constitution (1)
- Fiscal crises (1)
- Fiscal politics (1)
- Government borrowing (1)
- Government shutdown (1)
- Helson v. Kentucky (1)
- Minnesota tax law (1)
Articles 1 - 11 of 11
Full-Text Articles in Taxation-State and Local
Using Taxes To Improve Cap And Trade, Part I: Distribution, David Gamage, Darien Shanske
Using Taxes To Improve Cap And Trade, Part I: Distribution, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this article, the first of a series, we analyze the distributional issues involved in implementing U.S. state level cap-and-trade regimes. Specifically, we will argue that the structure of California’s AB 32 regime will unnecessarily disadvantage lower-income Californians under the announced plan to give away approximately half of the permits to businesses and pollution-emitting entities.
Preventing Government Shutdowns: Designing Default Rules For Budgets, David Gamage, David Scott Louk
Preventing Government Shutdowns: Designing Default Rules For Budgets, David Gamage, David Scott Louk
Articles by Maurer Faculty
In nearly every area of law and governance, default policies exist when lawmakers cannot pass new legislation — typically, the status quo simply remains in effect. To its detriment, U.S. budget making at both the state and federal levels lacks effective defaults. If a new budget isn’t passed by year end, there is no budget, and the government shuts down. This lack of defaults, coupled with a dysfunctional era of budgetary politics, has led to a number of recent high-profile and costly state and federal government shutdowns at the state and federal levels.
To date, legal scholarship has failed to …
The Implications Of Csx And Dma, David Gamage, Darien Shanske
The Implications Of Csx And Dma, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay analyzes the implications of two recent Supreme Court cases on state and local taxation: Alabama Department of Revenue v. CSX Transportation Inc. and Direct Marketing Association v. Brohl. We argue that both of these decisions not only fail to resolve major issues in state and local taxation, but actually unsettle these issues.
The Case For A State-Level Debt-Financing Authority, David Gamage, Darien Shanske
The Case For A State-Level Debt-Financing Authority, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this essay, we argue for the adoption of state-level debt-financing authorities as part of a broader package for reforming local government borrowing.
Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend
Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend
Articles by Maurer Faculty
This report’s primary concern is how U.S. state governments should respond to the fiscal volatility created by their balanced budget constraints. Applying the principles of risk allocation theory to this recurring problem, we conclude that states should primarily adjust the rates of broad-based taxes as their economies cycle, rather than fluctuating public spending.
Managing Fiscal Volatility By Redefining "Tax Cuts" And "Tax Hikes", David Gamage, Jeremy Bearer-Friend
Managing Fiscal Volatility By Redefining "Tax Cuts" And "Tax Hikes", David Gamage, Jeremy Bearer-Friend
Articles by Maurer Faculty
This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.
Managing California's Fiscal Roller Coaster, David Gamage
Managing California's Fiscal Roller Coaster, David Gamage
Articles by Maurer Faculty
This article analyzes the causes of California's budget crises and prescribes institutional mechanisms for improving California's budgetary management.
The Minnesota Tax Title: An Argument For Its Marketability -- The 1874 Forfeiture System From A 1974 Perspective, Donald H. Gjerdingen
The Minnesota Tax Title: An Argument For Its Marketability -- The 1874 Forfeiture System From A 1974 Perspective, Donald H. Gjerdingen
Articles by Maurer Faculty
No abstract provided.
The Future Of Use Taxes, Robert C. Brown
The Future Of Use Taxes, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Recent Case Trends In Local Taxation, Robert C. Brown
Recent Case Trends In Local Taxation, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Recent Case Trends In Local Taxation, Robert C. Brown
Recent Case Trends In Local Taxation, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.