Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Seattle University School of Law (186)
- San Jose State University (73)
- Maurer School of Law: Indiana University (60)
- University of Michigan Law School (57)
- University of Georgia School of Law (56)
-
- University of Richmond (37)
- Florida State University College of Law (34)
- DePaul University (27)
- Boston University School of Law (20)
- Yeshiva University, Cardozo School of Law (19)
- University of Connecticut (17)
- Vanderbilt University Law School (17)
- West Virginia University (15)
- St. Mary's University (14)
- University of Missouri School of Law (11)
- UIC School of Law (10)
- University of Oklahoma College of Law (10)
- BLR (9)
- University of Kentucky (9)
- Northwestern Pritzker School of Law (8)
- William & Mary Law School (8)
- Brooklyn Law School (7)
- Touro University Jacob D. Fuchsberg Law Center (7)
- Fordham Law School (6)
- University of Massachusetts Boston (6)
- University of Nevada, Las Vegas -- William S. Boyd School of Law (6)
- Penn State Dickinson Law (5)
- Saint Louis University School of Law (5)
- Texas A&M University School of Law (5)
- UC Law SF (5)
- Keyword
-
- Taxation (76)
- Tax (50)
- Income tax (19)
- State taxation (17)
- Tax policy (17)
-
- Taxes (17)
- Law (16)
- Tax law (16)
- Tax Law (15)
- Commerce Clause (14)
- Property tax (14)
- Legislation (13)
- Sales tax (13)
- Due process (12)
- State Taxation (12)
- Virginia (12)
- Fiscal federalism (11)
- State and local tax (11)
- State tax (11)
- Federalism (10)
- California (9)
- Income Tax (9)
- Massachusetts (9)
- Property (9)
- Property taxes (9)
- Taxation-State and Local (9)
- West Virginia (9)
- Constitution (8)
- State (8)
- Tax reform (8)
- Publication Year
- Publication
-
- Seattle University Law Review (185)
- The Contemporary Tax Journal (73)
- Scholarly Works (55)
- Michigan Law Review (41)
- Faculty Scholarship (34)
-
- Articles by Maurer Faculty (31)
- Scholarly Publications (31)
- University of Richmond Law Review (28)
- DePaul Business & Commercial Law Journal (27)
- Indiana Law Journal (27)
- Articles (19)
- Faculty Articles and Papers (17)
- Vanderbilt Law Review (16)
- West Virginia Law Review (14)
- St. Mary's Law Journal (13)
- Faculty Publications (12)
- ExpressO (9)
- Law Faculty Publications (8)
- Touro Law Review (7)
- UIC Law Review (7)
- All Faculty Scholarship (6)
- Northwestern University Law Review (6)
- Dickinson Law Review (2017-Present) (5)
- Kentucky Law Journal (5)
- William & Mary Annual Tax Conference (5)
- American Indian Law Review (4)
- Faculty Articles (4)
- Georgetown Law Faculty Publications and Other Works (4)
- Journal of Law and Policy (4)
- Publications (4)
- Publication Type
Articles 31 - 60 of 873
Full-Text Articles in Taxation-State and Local
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: The Latest And Greatest In M & A And Other Transactional Tax Developments, Agnes Yip
The Contemporary Tax Journal
No abstract provided.
The Third Annual Blockchain Tax Conference On January 30, 2026: Do We Have A Partnership?, Sviatlana Yakavets, Cynthia Flores
The Third Annual Blockchain Tax Conference On January 30, 2026: Do We Have A Partnership?, Sviatlana Yakavets, Cynthia Flores
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Hot Topics In Accounting For Income Taxes, Jing Luo
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Building A Relationship With The Board Of Directors, Jasleen Hothi
The Contemporary Tax Journal
No abstract provided.
The Third Annual Blockchain Tax Conference On January 30, 2026: Digital Assets And Its Numerous Instruments Governing Formation And Operation, Joyce Yu
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Research And Development Credits, Cases, Tcja.2 And More, Dale Loepp
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Controversy And Guidance In A Constrained And Restricted Environment, Leah Upson
The Contemporary Tax Journal
No abstract provided.
The Third Annual Blockchain Tax Conference On January 30, 2026: Dealing With The 2025 Forms 1099-Da, Leah Upson
The Third Annual Blockchain Tax Conference On January 30, 2026: Dealing With The 2025 Forms 1099-Da, Leah Upson
The Contemporary Tax Journal
No abstract provided.
The Third Annual Blockchain Tax Conference On January 30, 2026: Legislative And Administrative Updates (Tax And Non-Tax), An Thai
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026
The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4 ,2025: Domestic And Multistate Update, Shuang Zhang
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4 ,2025: Domestic And Multistate Update, Shuang Zhang
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:International High Technology U.S. Tax Current Developments, Sviatlana Yakavets
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:International High Technology U.S. Tax Current Developments, Sviatlana Yakavets
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tariffs, Transfer Pricing, §1059a, Customs, Retaliation And More, Mya Hoang
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tax Issues In International Ip Transactions, Sandhya Dharani
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tax Issues In International Ip Transactions, Sandhya Dharani
The Contemporary Tax Journal
No abstract provided.
The Third Annual Blockchain Tax Conference On January 30, 2026: Valuing Digital Assets, Raymond Clark
The Third Annual Blockchain Tax Conference On January 30, 2026: Valuing Digital Assets, Raymond Clark
The Contemporary Tax Journal
No abstract provided.
The Third Annual Blockchain Tax Conference On January 30, 2026: Where In The World Is My Digital Asset?, Lisa Tran
The Contemporary Tax Journal
No abstract provided.
Outbound Investment Restrictions And International Law’S Challenge, Harlan Grant Cohen
Outbound Investment Restrictions And International Law’S Challenge, Harlan Grant Cohen
Seattle University Law Review
The Outbound Investment Rule, restricting U.S. investment in certain Chinese advanced technology sectors, has largely been portrayed as an incremental measure, a modest extension to fill loopholes in the existing investment screening regime. But while perhaps the logical next step in the securitization of the economy, the Outbound Investment Rule actually reflects a momentous shift in the relationship between governments and business, one playing out in the United States and around the world and worth attention. Unlike traditional investment screening, the Outbound Investment Rule operates like a sanctions regime, designed not to protect the U.S. economy, but to hamper the …
Resilient Dispute Resolution Systems For International Energy Conflicts, Guillermo J. Garcia Sanchez
Resilient Dispute Resolution Systems For International Energy Conflicts, Guillermo J. Garcia Sanchez
Seattle University Law Review
Energy-related conflicts are on the rise, spanning diverse issues such as the impacts of rare mineral mining on local communities, the impacts of sanctions on energy investments due to the Russia-Ukraine war, and the impacts of expanded subsidies on the electric vehicle and solar panel industries. Increasingly, companies, communities, and governments are clashing over the challenges of pursuing disparate and sometimes competing energy policies. This Article argues that dispute resolution mechanisms in the energy investment sector must be fundamentally rethought. Traditional semi-adjudicatory models, which focus on winners and losers, fail to accommodate the complex and multifaceted nature of contemporary energy …
Restricting Data Flows Is A Sign Of Weakness, Nikolas Guggenberger
Restricting Data Flows Is A Sign Of Weakness, Nikolas Guggenberger
Seattle University Law Review
There has been a seismic shift in American attitudes toward the free flow of data across borders. In less than a decade, the United States has transitioned from condemning barriers to digital trade to constructing a digital fortress of its own. It passed legislation requiring TikTok’s parent company to divest its U.S. operations or face a nationwide ban affecting 170 million U.S. users, citing national security concerns about its ties to China and the potential for data surveillance and content manipulation. Upon legal challenge by TikTok on First Amendment grounds, the Supreme Court affirmed the ban’s constitutionality. Recent federal legislation …
Product Nationality And Corporate Identity, Trang (Mae) Nguyen
Product Nationality And Corporate Identity, Trang (Mae) Nguyen
Seattle University Law Review
Global supply chains have long depended on a deceptively technical device: the attribution of a “nationality” to goods. A trade law principle, rules of origin assign products an “economic passport” that governs how they are treated at the border, including what markets they may enter and which tariff rates apply. In recent years, however, product nationality has taken on a new and far more ambitious role. As U.S. trade policy increasingly intersects with national security and human rights policy, policymakers rely on nationality-based measures to police supply chain linkages, curb geopolitical issues, and discipline firms for their links to forced …
Global Supply Chain Resilience In Emerging Technologies: A Case Study Of Bitcoin Mining, Kishanthi Parella, Carla L. Reyes
Global Supply Chain Resilience In Emerging Technologies: A Case Study Of Bitcoin Mining, Kishanthi Parella, Carla L. Reyes
Seattle University Law Review
The United States has put into motion bold plans in critical and emerging technologies to bolster its national and economic security. For example, the federal government created a national bitcoin strategic reserve and a stockpile of other cryptocurrency; while several states have committed to or are considering similar goals. However, the security of these reserves is dependent on two types of supply chains within the Bitcoin mining industry: analogue supply chains, relating to the physical components needed for Bitcoin mining, and data supply chains, relating to the complex and layered logistical network of actors that create input into the software …
A Comparative Study Of Chinese And American Approaches To Shaping International Outer Space Law And Norms, Ariel G. Silverman
A Comparative Study Of Chinese And American Approaches To Shaping International Outer Space Law And Norms, Ariel G. Silverman
Seattle University Law Review
This article explores convergences and divergencies in the United States and PRC’s responses to the stalemate in the United Nations over the future of outer space resource governance. I do so by systematically analyzing these leading space-faring nations’ policy-positions and tactics deployed to shape norms around three substantive areas of outer space resource governance: rights of ownership and scope of utilization of space resources, mechanization of the “benefits sharing” principle, and the rights and responsibilities of the private sector. I theorize that these leading space-faring nations have adopted divergent approaches due to their differing historical relationships with international law and …
Third-Party Funding: Balancing Transparency, National Security, And Access To Justice, Victoria Shannon Sahani
Third-Party Funding: Balancing Transparency, National Security, And Access To Justice, Victoria Shannon Sahani
Seattle University Law Review
Many lawmakers who have recently become aware of the multi-billion-dollar global third-party funding industry are raising new national security concerns that further complicate preexisting, longstanding debates about transparency, disclosure, access to justice, and the best way to regulate third-party funding. In response, this Article briefly asserts three main points relating to the question of how best to regulate third-party funding. First, this Article explains the third-party funding industry, including its global regulatory landscape and how it serves three distinct populations: consumers, businesses, and law firms. Second, this Article explains that third-party funding is one tool that can help expand access …
The Field Of International Business Transactions Law, Kathleen Claussen
The Field Of International Business Transactions Law, Kathleen Claussen
Seattle University Law Review
This Article studies the evolution of the scholarly subfield referred to as the law of “international business transactions” (IBT). It reviews data on academic articles, courses, textbooks and other signifiers of the growth of this research area. Beginning around 1960, scholars began to use the term “international business transactions” and by the 1980s, several law schools were offering a course by that title. A handful of dedicated textbooks soon followed. These data reflect a gradual increase in research on the topic of IBT, particularly in the United States, but also considerable diversity of subject matters covered by those works. The …
Kim Gyeong-Seok And The Origins Of Northeast Asia’S Corporate Accountability Movement For War And Colonialism, Timothy Webster
Kim Gyeong-Seok And The Origins Of Northeast Asia’S Corporate Accountability Movement For War And Colonialism, Timothy Webster
Seattle University Law Review
For the past three decades, a transnational reparations movement has unfolded across Northeast Asia. Hundreds of victims—assisted by attorneys, academics, and activists—seek remedies from Japan for various atrocities committed during World War II, colonialism, and other historical injustices. They press their claims in street protests, legislative hearings, dramatic performances, and other fora. The “comfort women” are the best known of these claimants; their global redress campaign ex-tends from noisy protests outside of Japan’s embassy in Seoul, to mute statues in raucous boroughs of Berlin. More obscure, though larger in number, were the roughly one million Koreans who performed forced labor …
Navigating Compliance In A Geopolitical Era: The Case Of Chinese Multinationals In The United States, Ji Li
Navigating Compliance In A Geopolitical Era: The Case Of Chinese Multinationals In The United States, Ji Li
Seattle University Law Review
This Article examines how Chinese multinational companies (MNCs) approach compliance in the United States amid deepening geo-political rivalry and intensified regulatory scrutiny. Drawing on original survey data, this Article maps variations in compliance structures, staffing, and governance mechanisms across Chinese firms and identifies key determinants such as industry-specific regulatory intensity, listing status, and organizational imprinting from headquarters. The analysis employs a dual institutional framework to explain how compliance systems emerge from the interplay between host-state regulatory demands and home-state institutional legacies, producing hybrid structures that blend local adaptation with headquarters-driven replication. Findings reveal that while certain compliance features—such as committee …
Expert Report On Valuation Of Controlling Shares Of Publicly Traded Companies Under The California Billionaire Tax Act (Cbta), David Gamage, Brian D. Galle, Emmanuel Saez, Darien Shanske
Expert Report On Valuation Of Controlling Shares Of Publicly Traded Companies Under The California Billionaire Tax Act (Cbta), David Gamage, Brian D. Galle, Emmanuel Saez, Darien Shanske
Faculty Publications
This short memo addresses concerns that have been raised under the proposed California Billionaire Tax Act (CBTA or Act) about the valuation of "voting" or "special control" shares, particularly with regard to shares held in publicly traded companies. A misreading of the CBTA is circulating that claims that voting shares of all assets will be taxed in full regardless of their actual value. This is false, as shown by a straightforward reading about the provision relating to voting and special control shares in context.
Correcting The Record: Responding To Some Legal Arguments About The 2026 Billionaire Tax Act, David Gamage, Brian D. Galle, Darien Shanske
Correcting The Record: Responding To Some Legal Arguments About The 2026 Billionaire Tax Act, David Gamage, Brian D. Galle, Darien Shanske
Faculty Publications
If adopted by California voters in November of 2026, the 2026 California Billionaire Tax Act (CBTA) would impose a one-time 5% tax on the net worth of California billionaires, payable in five annual installments of 1% over 5 years (plus a small deferral charge). Critics have raised several arguments suggesting that the Act would not bring in the expected $100 billion in projected revenues because, the critics say, key parts of the Act are unconstitutional and would be subject to legal challenge. In fact, the supposed new legal challenges critics identify are mostly just very old arguments that courts have …