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Articles 1 - 4 of 4
Full-Text Articles in Taxation-State and Local
State Taxes And "Pike Balancing", Bradley W. Joondeph
State Taxes And "Pike Balancing", Bradley W. Joondeph
Indiana Law Journal
For many decades, the Supreme Court has applied different doctrinal frameworks in evaluating whether state laws violate the dormant Commerce Clause depending on whether the law at issue was a regulation or a tax. For state regulations, the Court’s test has included asking whether the regulation imposes costs on interstate commerce that are “clearly excessive” relative to its local benefits. But the Court has never applied this so-called “Pike balancing test” to state taxes. In its most recent state tax decision, however—South Dakota v. Wayfair, Inc.—the Court indicated Pike offers a basis for challenging state tax schemes under the Commerce …
Brother, Can You Spare A Dime: Tax Increment Financing In Indiana, Catherine Michael
Brother, Can You Spare A Dime: Tax Increment Financing In Indiana, Catherine Michael
Indiana Law Journal
No abstract provided.
Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli
Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli
Indiana Law Journal
No abstract provided.
The Indiana Business Tax Roadblock, Charles F. Bonser
The Indiana Business Tax Roadblock, Charles F. Bonser
Indiana Law Journal
No abstract provided.