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Articles 331 - 360 of 440

Full-Text Articles in Taxation-State and Local

Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli Oct 1995

Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli

Indiana Law Journal

No abstract provided.


Local Government Finance Issues, Oregon Law Institute, Stephen T. Janik, Adrianne Brockman, David E. Erickson, Stephen Altshin, Dan Olsen, Richard Slottee, Sanford Landress, Kenneth E. Iltz, Timothy J. Sercombe, John H. Nelson, Paul Bleeg May 1995

Local Government Finance Issues, Oregon Law Institute, Stephen T. Janik, Adrianne Brockman, David E. Erickson, Stephen Altshin, Dan Olsen, Richard Slottee, Sanford Landress, Kenneth E. Iltz, Timothy J. Sercombe, John H. Nelson, Paul Bleeg

Oregon Law Institute, 1995

Course Materials from the May 19, 1995 Program in Portland


Education: Reform Educational Financing Inequities Today V. Cuomo Jan 1994

Education: Reform Educational Financing Inequities Today V. Cuomo

Touro Law Review

No abstract provided.


Local Finances: Schulz V. State Of New York Jan 1994

Local Finances: Schulz V. State Of New York

Touro Law Review

No abstract provided.


Local Finances: 1963 Elmwood Avenue Inc. V. Tanzella Jan 1994

Local Finances: 1963 Elmwood Avenue Inc. V. Tanzella

Touro Law Review

No abstract provided.


Power To Tax: Greater Poughkeepsie Library District V. Town Of Poughkeepsie Jan 1994

Power To Tax: Greater Poughkeepsie Library District V. Town Of Poughkeepsie

Touro Law Review

No abstract provided.


Local Government Revenues Post-1993 Legislative Session: A Combination Of New And Improved, Mary Kay Falconer, Linda K. Barrow, Steven O'Cain Oct 1993

Local Government Revenues Post-1993 Legislative Session: A Combination Of New And Improved, Mary Kay Falconer, Linda K. Barrow, Steven O'Cain

Florida State University Law Review

No abstract provided.


The Taxation And Budget Reform Commission: Florida's Best Hope For The Future, Donna Blanton Jan 1991

The Taxation And Budget Reform Commission: Florida's Best Hope For The Future, Donna Blanton

Florida State University Law Review

No abstract provided.


Judicially-Suggested Harassment Of Indian Tribes: The Potawatomis Revisit Moe And Colville, Michael Minnis Jan 1991

Judicially-Suggested Harassment Of Indian Tribes: The Potawatomis Revisit Moe And Colville, Michael Minnis

American Indian Law Review

No abstract provided.


Equal Protection Jan 1991

Equal Protection

Touro Law Review

No abstract provided.


After The Revolt: A Framework For Fiscal Recovery, Joseph S. Slavet, Raymond G. Torto Oct 1990

After The Revolt: A Framework For Fiscal Recovery, Joseph S. Slavet, Raymond G. Torto

McCormack Graduate School General Publications (active until 2013)

Despite the injection of new taxes in the amount of $1 .2 billion in fiscal 1991, and recently announced cuts in the budget of approximately $464 million, the Commonwealth's fiscal condition - irrespective of the outcome of CLT's petition -is precarious. Although the political juices are flowing in Massachusetts, with an eye on November 6th, Massachusetts decision-makers have not faced up to the problems inherent in the long-term, structural spending patterns of the state's budget.

Our five-year budget projection indicates that if expenditure trends continue without dramatic restructuring - particularly in the "non-discretionary" accounts - the Commonwealth faces a steady …


After The Miracle: A History And Analysis Of The Massachusetts Fiscal Crisis: Being A Drama In Five Acts, With An Implied Invitation To The Reader To Participate In The Crafting Of The Final Act, Joseph S. Slavet, Raymond G. Torto, Edmund Beard, Louis C. Dinatale May 1990

After The Miracle: A History And Analysis Of The Massachusetts Fiscal Crisis: Being A Drama In Five Acts, With An Implied Invitation To The Reader To Participate In The Crafting Of The Final Act, Joseph S. Slavet, Raymond G. Torto, Edmund Beard, Louis C. Dinatale

McCormack Graduate School General Publications (active until 2013)

"After the Miracle" documents the factors that have shaped the recent political debate in Massachusetts and are likely to determine continuing economic and fiscal conditions in Massachusetts in the near future. The paper indicates that 1990 may begin a decade of real limits for Massachusetts. The economy has stagnated and the next two years will be a period of deep economic uncertainty. It is also clear that a resurgence, like that of the boom period of the eighties, is unlikely to be replicated.

The 1980's was a period when state-local spending in Massachusetts, propelled by the infusion of double-digit tax …


New York's Real Property Tax Law: The More Changes That Are Made, The More Things Stay The Same, Ira M. Sockowitz Jan 1990

New York's Real Property Tax Law: The More Changes That Are Made, The More Things Stay The Same, Ira M. Sockowitz

Touro Law Review

No abstract provided.


Redemption From Tax Sales In Illinois - Confusion Galore, 23 J. Marshall L. Rev. 107 (1989), Guerino Turano Jan 1989

Redemption From Tax Sales In Illinois - Confusion Galore, 23 J. Marshall L. Rev. 107 (1989), Guerino Turano

UIC Law Review

No abstract provided.


Real Estate Law In Probate Practice: Tales Of Woe, Warning, And Wisdom, 23 J. Marshall L. Rev. 121 (1989), Frank J. Harrison Jan 1989

Real Estate Law In Probate Practice: Tales Of Woe, Warning, And Wisdom, 23 J. Marshall L. Rev. 121 (1989), Frank J. Harrison

UIC Law Review

No abstract provided.


Determining Tax Contributions And Service Benefits For Greater Roxbury, Bette Woody Aug 1988

Determining Tax Contributions And Service Benefits For Greater Roxbury, Bette Woody

William Monroe Trotter Institute Publications

A study of tax contributions and services benefits received by the greater Roxbury community involves several questions. Important is determining the types of revenue to be included as a basis for assessing contributions. A second key issue is determining how to extract district services from aggregate expenditure budgets. This is necessary in order to make spending estimates consistent with geographic boundaries and revenue categories.

Developing an approximate picture of services which include qualitative measures of the service delivered is not a trivial question. Engineering analysis takes the perspective that dollar values alone are a poor measure of the level of …


The Montana Reserved Water Rights Compact Commission, Marcia Beebe Rundle Jun 1988

The Montana Reserved Water Rights Compact Commission, Marcia Beebe Rundle

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

27 pages.

Contains references.


The Industry Perspective: The Pros And Cons Of Mineral Development In Indian Country, William A. White Jun 1988

The Industry Perspective: The Pros And Cons Of Mineral Development In Indian Country, William A. White

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

17 pages.


Mineral Leasing In Indian Country, Reid Peyton Chambers Jun 1988

Mineral Leasing In Indian Country, Reid Peyton Chambers

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

9 pages.

Contains footnotes.


Resources Development On Navajo: The Dineh Power Project, Donald R. Wharton Jun 1988

Resources Development On Navajo: The Dineh Power Project, Donald R. Wharton

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

42 pages (includes illustrations and maps).


Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center Jun 1988

Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

Conference organizers and/or faculty included University of Colorado School of Law professors David H. Getches, Charles F. Wilkinson, Lawrence J. MacDonnell and Richard B. Collins.

Indian reservations constitute about 2.5% of all land in the country and 5% of all land in the American West. During the last two decades, Indian natural resources issues have moved to the forefront as tribal governments have dramatically expanded their regulatory programs, judicial systems. and resource development activities. This major symposium will address current developments and assess likely future directions in the areas of tribal, federal, and state regulation; tribal-state intergovernmental agreements; financing; mineral …


The Governmental Context For Development In Indian Country: Modern Tribal Institutions And The Bureau Of Indian Affairs, Susan M. Williams Jun 1988

The Governmental Context For Development In Indian Country: Modern Tribal Institutions And The Bureau Of Indian Affairs, Susan M. Williams

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

26 pages.


Taxation In Indian Country, Richard B. Collins Jun 1988

Taxation In Indian Country, Richard B. Collins

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

11 pages.


Selected Issues In State Business Taxation, Walter Hellerstein May 1986

Selected Issues In State Business Taxation, Walter Hellerstein

Vanderbilt Law Review

This Article surveys selected issues in state business taxation.The topics were chosen with the hope that they would be of general interest to the conference for which this Article originally was prepared. The Article therefore eschews the detailed case analysis that typifies much of the law review writing about state and local taxation-including my own-and focuses instead on broader policy and economic questions that those concerned with state business taxation should find no less important.

Part II of this Article considers business taxes and state tax incentives. Part III discusses federal and state tax conformity. Part IV addresses a number …


Public Policy And The Missing Link: A Progress Report On The Design And Implementation Of The Massachusetts Linked Deposit Program, Jim T. Campen Dec 1985

Public Policy And The Missing Link: A Progress Report On The Design And Implementation Of The Massachusetts Linked Deposit Program, Jim T. Campen

McCormack Graduate School General Publications (active until 2013)

The idea underlying the Massachusetts Linked Deposit Program (LDP), which has been operated by the Treasurer since 1978, is that a portion of the money in the state's General Fund is deposited in Massachusetts banks, with the amounts awarded to individual banks linked to their performance in serving the people and communities of Massachusetts. Bidding banks must offer a required minimum interest rate and must furnish specific information on the composition of their loan and investment portfolios. This information is used to compute a "linked deposit score" for each bank, which provides a basis for linking the awarding of public …


The Negative Commerce Clause As A Restriction On State Regulation And Taxation: An Analysis In Terms Of Constitutional Structure, Robert A. Sedler Apr 1985

The Negative Commerce Clause As A Restriction On State Regulation And Taxation: An Analysis In Terms Of Constitutional Structure, Robert A. Sedler

Law Faculty Research Publications

No abstract provided.


Urban Distress, Educational Equity, And Local Governance: State Level Policy Implication Of Proposition 2 1/2 In Massachusetts, Edward P. Morgan Sep 1984

Urban Distress, Educational Equity, And Local Governance: State Level Policy Implication Of Proposition 2 1/2 In Massachusetts, Edward P. Morgan

McCormack Graduate School General Publications (active until 2013)

This report examines the impact of Proposition 2-1/2 on different types of communities and the implications of this impact for state aid and state-level policies. The effects of 2-1/2, especially first-year effects in public education, are evaluated from the perspective of four general policy objectives or values: equity, efficiency, accountability, and local autonomy. The primary concern of this report is for various considerations of equity and inequality.


Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel Dec 1983

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel

McCormack Graduate School General Publications (active until 2013)

Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.

The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall …


Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto Oct 1983

Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto

McCormack Graduate School General Publications (active until 2013)

The finances of the City of Boston have been variously affected throughout its long history by regional and national economic cycles, by legal constraints and changes in the state-local tax system and by inter-municipal resource and expenditure disparities.

In more recent years, however, a series of tremors converged to propel Boston's seemingly chronic fiscal problem to the crisis stage. As inflation climbed to unprecedented double-digit levels, an overwhelming majority of the state's populace supported specific limits on property taxes, the primary source of municipal revenue. As a result, Boston was forced to reduce property tax levies by $144 million during …


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 Jun 1983

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.