Taxation-State and Local Commons^™

The Case For Public Pension Reform: Early Evidence From Kentucky, Maria O'Brien

Faculty Scholarship

Kentucky has managed to effect major changes to some of its pension plans in the face of poor funding ratios that threatened to swamp other budget priorities. At this point it is unclear whether the reforms are deep enough to bring the plans funding levels in line with those of “healthy” states like Wisconsin. It is also unclear whether there is the political will in other jurisdictions to curb costs by moving to defined contribution or hybrid cash balance vehicles. Transparency combined with a fear that pension obligations would soon swamp all other state budget priorities appears to have been …

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.

Report Relative To The Land Use, Permitting, And Health (“Second Floor”) Operations Of The Town Of Hanson, Massachusetts, Edward J. Collins, Jr. Center For Public Management, University Of Massachusetts Boston

Edward J. Collins Center for Public Management Publications

The Town of Hanson retained UMass Boston’s Edward J. Collins, Jr. Center for Public Management to perform an assessment of ways to increase efficiency and effectiveness within the Town government. This report addresses the “second floor” departments, which include: Building Inspections (along with wiring, plumbing, etc.), Conservation, Health, Planning, and Zoning.

While the first floor departments are doing the work to keep Hanson functioning today, the second floor departments are doing the work to keep Hanson strong tomorrow, protecting the resources of the Town for the future. “Resources” should be taken in the broadest sense of the term, which would …

Report Relative To The Finance And Administration (“First Floor”) Operations Of The Town Of Hanson, Massachusetts, Edward J. Collins, Jr. Center For Public Management, University Of Massachusetts Boston

Edward J. Collins Center for Public Management Publications

As with almost all Massachusetts municipalities, the Town of Hanson has faced several fiscally challenging years and is likely to continue facing fiscal challenges for the foreseeable future. This has led to a situation of interconnected operational, budget, personnel, and morale challenges. Despite these, there is definitely a sense that the Town is, at least in some areas, starting to move in the right direction. The Town retained the Collins Center to perform an analysis of operations that includes recommendations for ways to increase efficiency and effectiveness, as well as additional recommendations that may improve Town operations or service delivery. …

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.

New York Tax Warrants: In The Strange World Of Deemed Judgments, David G. Carlson

Articles

No abstract provided.

Local Government Law, Andrew R. Mcroberts

University of Richmond Law Review

No abstract provided.

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 …

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.

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.

Minnesota Mandates: County Government Fiscal Stress In An Era Of Declining State Support, Selena Krueth

Political Science Theses and Capstones

Minnesota counties are experiencing more than just financial burdens from state mandates these days. Counties and local governments currently are seeking the most effective solution of implementing state mandates; leaving behind the argument of no mandates without funding to "give us mandates that work". In my analysis I combined county budgetary and demographic data, with phone survey data gathered from Minnesota counties. I anticipate results that will show a wide variety in county administrator attitudes towards state mandates and varying local capacity to meet them. Costly state mandates, such as health services, and large county populations have proven significant in …

Marshall V. Northern Virginia Transportation Authority: The Supreme Court Of Virginia Rules That Taxes Can Be Imposed By Elected Bodies Only, Patrick M. Mcsweeney, Wesley G. Russell Jr.

University of Richmond Law Review

No abstract provided.

Federal Fairness To State Taxpayers: Irrationality, Unfunded Mandates, And The "Salt" Deduction, Brian Galle

Michigan Law Review

By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers the deduction for the taxes they paid to their state and local governments under § 164 of the Internal Revenue Code. This Article provides a fine-grained analysis of the overall fairness of the state-andlocal- tax deduction--and, by implication, the fairness of its partial repeal through the Alternative Minimum Tax. I offer for the first time a close examination of how newly understood limits on taxpayer mobility and rationality might affect individuals' choices of bundles of local taxes and localgovernment services, which in turn …

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 Original Understanding Of The New Hampshire Constitution’S Education Clause, Edward C. Mosca

The University of New Hampshire Law Review

[Excerpt] “In 1993, the New Hampshire Supreme Court held that “part II, article 83 [of the state constitution] imposes a duty on the State to provide a constitutionally adequate education to every educable child in the public schools in New Hampshire and to guarantee adequate funding,” and that this duty is enforceable by the judiciary. This decision, known as Claremont I, was the wellspring of a line of decisions that has radically changed both the manner in which public education is funded in New Hampshire and the respective roles of the judicial branch and the representative branches in formulating education …

Daimlerchrysler V. Cuno: The Supreme Court Hits The Brakes On Determining The Constitutionality Of Investment Incentives Given By States To Corporate America, Jonathan Edwards

Mercer Law Review

In DaimlerChrysler Corp. v. Cuno, the United States Supreme Court, under the pen of Chief Justice Roberts, unanimously held that state taxpayers did not have Article III standing to challenge local property tax abatements and investment tax credits given to DaimlerChrysler Corporation ("Daimler"). Claiming standing as municipal and state taxpayers, the plaintiffs challenged the City of Toledo and the State of Ohio's decisions to offer Daimler certain exemptions from and reductions of its local property and state franchise taxes. The Court held that the plaintiffs failed to satisfy the injury-in-fact and redressability requirements of standing because their alleged injury …

A Winner For The Windy City: A Comment In Support Of Establishing A Land-Based Casino In The City Of Chicago, 40 J. Marshall L. Rev. 1391 (2007), Ronald Neroda

UIC Law Review

No abstract provided.

The Ideal Deal: How Local Governments Can Get More For Their Economic Development Dollar, Rachel Weber, David Santacroce

Books

This handbook is designed to provide local economic development practitioners with an important tool. It takes the reader step-by-step through the different elements of contracts that treat public incentive packages as a quid pro quo for public benefits. Each section discusses a different element of the ideal deal: valuation of public costs and benefits, performance standards, disclosure and oversight, and enforcement. In each section we provide detailed examples of model provisions used by local governments in their incentive legislation, ordinances, and contracts -- information that has not before been obtained or recorded in any systematic way. These examples are meant …

A Complete Property Right Amendment, John H. Ryskamp

ExpressO

The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.

A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And The Tax Code, Brian Galle

ExpressO

Our federal government annually donates more than $75 billion in potential revenue to the States under section 164 of the Tax Code, the provision allowing itemizing taxpayers to deduct the cost of the state and local income, property, and sales taxes they paid during the tax year. This Article argues that expenditure may be a massive mistake. The deduction is, in theory, supposed to further federalism, by shifting revenues -- and therefore regulation -- downwards from the federal government to states and their local subsidiaries. What few commentators seem yet to have recognized, though, is that using the deduction for …

Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor

ExpressO

No abstract provided.

City Of Sherrill V. Oneida Indian Nation Of New York: A Regretful Postscript To The Taxation Chapter In Cohen's Handbook Of Federal Indian Law, Sarah Krakoff

Publications

No abstract provided.

Supermajority Provisions, Guinn V. Legislature And A Flawed Constitutional Structure, Steve R. Johnson

Scholarly Publications

The constitutional crisis of 2003 was a defining event for Nevada and may prove instructive for the rest of the nation. Among the prominent features in the topography of the crisis were (1) state constitutional provisions that required two-thirds legislative approval for tax increases but only simple majority approval for spending increases and (2) the State Supreme Court’s decisions in Guinn v. Legislature that ended the immediate impasse. Both are focal points of continuing controversy.

Criticism of the Guinn decision has exceeded praise of it – probably in frequency, certainly in passion and rhetorical exuberance. In my view, much of …

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.

Family Law, Elizabeth P. Coughter, Ronald R. Tweel

University of Richmond Law Review

No abstract provided.

"Never Lay A Salmon On The Ground With His Head Toward The River": State Of Washington Sues Yakamas Over Alcohol Ban, Robert J. Haupt

American Indian Law Review

No abstract provided.

Commerce Clause Restraints On State Tax Incentives, Walter Hellerstein

Scholarly Works

The states' provision of tax incentives designed to encourage economic development within their borders has long been a feature of the American legislative landscape. Today every state provides tax incentives as an inducement to local industrial location and expansion. Indeed, scarcely a day goes by without some state offering yet another tax incentive to spur economic development, often in an effort to attract a particular enterprise to the state.

The debate over the efficacy and wisdom of state tax and other business incentives is intense and important, as other articles in this Symposium plainly reveal. My purpose here, however, is …

Derivative Securities: Governmental Entities As End Users, Bankrupts And Other Big Losers, Robert C. Downs, Lenora J. Fowler

Faculty Works

No abstract provided.

Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte

UIC John Marshall Journal of Information Technology & Privacy Law

Federal intervention is necessary to grant states the authority to collect state sales and use tax from Internet vendors who sell goods within their boundaries but reside elsewhere. With such federal intervention, local retailers, who must charge state use and sales tax to their customers, can compete more fairly with Internet vendors. In addition, state governments can access a large and growing revenue source. Under the Commerce Clause of the United States Constitution, a vendor must have a physical presence on a state before a state can require the vendor to collect and remit sales and use tax. In addition, …

Brother, Can You Spare A Dime: Tax Increment Financing In Indiana, Catherine Michael

Indiana Law Journal

No abstract provided.