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Articles 1 - 30 of 35
Full-Text Articles in Taxation-State and Local
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation that will most likely impact those practitioners. This article does not, however, discuss many of the numerous technical legislative changes to title 58.1 of the Virginia Code, which covers taxation.
Central Falls Retirees V. Bondholders: Assessing Fear Of Contagion In Chapter 9 Proceedings, Maria O'Brien
Central Falls Retirees V. Bondholders: Assessing Fear Of Contagion In Chapter 9 Proceedings, Maria O'Brien
Faculty Scholarship
Modern Chapter 9 litigation has been characterized by extraordinary protections for municipal bondholders, and Central Falls is no exception. Although not well understood by politicians, fear of contagion has encouraged the adoption of legal arrangements that have limited the bankruptcy courts’ ability to include bondholders in the cost of restructuring municipal debt. This preference for bondholders (and, by extension, their insurers) has meant increased misery for taxpayers and retirees. Given that all of these actors appear to have been complicit to some degree in the creation and maintenance of the fiscally imprudent conditions that triggered bankruptcy and that evidence of …
"Shut Up. Pay More. This Is What You Voted For." Why You Don't See Me At San Francisco's Hall Of Justice., David D. Butler
"Shut Up. Pay More. This Is What You Voted For." Why You Don't See Me At San Francisco's Hall Of Justice., David D. Butler
David D. Butler
This 2,285 essay combines California's often violent history with European and American high and low culture to explain my decision to leave San Francisco in the 1970's and to study and practice law in other states. At the time, I was platflorm man (operator) on the 30 Stockton electric trolley through South of Market, the Financial District, Chinatown, Pacific Heights, and the Marina. Nevertheless, at the time the Nation of Islam had at least one armed group, the Zebra killers, murdering Whites, often slowly with machetes. I joined the White, Middle-Class, Taxpaying majority in their diaspora to safer places. My …
The Taxation Of Cloud Computing And Digital Content, David Shakow
The Taxation Of Cloud Computing And Digital Content, David Shakow
All Faculty Scholarship
“Cloud computing” raises important and difficult questions in state tax law, and for Federal taxes, particularly in the foreign tax area. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. In this article, I will describe the problems cloud computing poses for tax systems. I will show how current law is applied to cloud computing and will identify the difficulties current approaches face as they are applied to this developing technology.
My primary interest is how Federal tax law applies to cloud computing, particularly as the new technology affects international transactions. …
An Exploratory Study Of Investment Compliance Management In The Enron Collapse, Valencia Tamir Johnson Dr.
An Exploratory Study Of Investment Compliance Management In The Enron Collapse, Valencia Tamir Johnson Dr.
Valencia T Johnson
This paper is to critique a thesis titled An Exploratory Study of Investment Compliance Management in the Enron Collapse (2013). This thesis can be found on the IBLS database, and on the Thomas Jefferson School of Law record database. This paper mentions the Enron scandal that played a major role in shaking investors’ and stakeholders’ confidence, in part because the corporation’s administrators were able to conceal its losses for nearly five years. This thesis examines the history of Enron and describes the circumstances leading up to its collapse in 2001, paying particular attention to the violation of corporate governance laws …
Leveling The International Playing Field With The Marketplace Fairness Act, Richard Thompson Ainsworth, Boryana Madzharova
Leveling The International Playing Field With The Marketplace Fairness Act, Richard Thompson Ainsworth, Boryana Madzharova
Faculty Scholarship
Quill v. North Dakota unbalanced the American retail market with its preference for out-of-state over in-state sellers. The preference under Quill is that sellers without physical presence in a state cannot be compelled to collect the sales tax. If the buyer does not voluntarily remit the complementary use tax, the purchase is effectively tax-free. As a result, Quill is seen as facilitating tax avoidance and driving business to sellers who have no in-state nexus, notably e-businesses. Revenue losses are estimated in excess of $10 billion per year.
The reach of the Quill decision is international. Preferred sellers can reside just …
The Economics And Politics Of Washington's Taxes: From Statehood To 2013, Don Burrows
The Economics And Politics Of Washington's Taxes: From Statehood To 2013, Don Burrows
Washington State Books
The book is divided into three parts. Part I contains five chapters. Chapters 1 and 4 provide a description, comparison and evaluation of Washington’s current tax structure. Chapter 2 provides a description, history and evaluation to the state’s three most important taxes: property, sales and B&O. Chapter 3 describes the roles played by the “tax policy makers” (i.e., citizens, governors, legislators, other public officials, businesses, labor groups, and numerous other interest group) in bringing about those changes. Chapter 5 includes a discussion and an analysis of contentious tax issues of concern to citizens, public officials and interest groups alike. Most …
Canons To Create Ties And Canons To Break Them, Steve R. Johnson
Canons To Create Ties And Canons To Break Them, Steve R. Johnson
Scholarly Publications
The human spirit can be deeply stirred by art for its own sake, but there is special magic when the esthetic combines with the practical. It was in this sense that Charles W. Eliot, for decades president of Harvard University, once declared that he found great beauty in the shape of the handle of an American ax. In the same fashion, beauty resides in well-made statutory interpretation arguments.
Over the millennia, scores of principles of construction have evolved, all of them useful in the right contexts. Usually, more than one principle can plausibly be maintained to apply to the given …
Proposal For A National Sales Tax To Incentivize The Collection Of Remote Sales Tax, Timothy Li
Proposal For A National Sales Tax To Incentivize The Collection Of Remote Sales Tax, Timothy Li
Timothy Li
This Essay proposes that Congress adopt a national sales tax at one national rate for interstate sales, but with a credit for each transaction in which an out-of-state vendor remits state sales tax. For states without sales taxes, remote vendors can still choose the state rate of zero percent. For states with sales taxes, the national rate should be set to exceed every state’s sales tax rate. Vendors would no longer be able to avoid sales tax by moving overseas. The proposal further provides numerous incentives for Congress to act now rather than delay, including a new source of national …
Exclusionary Zoning - An Unfair Target, Werner Z. Hirsch
Exclusionary Zoning - An Unfair Target, Werner Z. Hirsch
Pepperdine Law Review
No abstract provided.
¿Es Válida La Ampliación De Demanda Signada Por Licenciado En Derecho Autorizado?, Guillermo Castorena
¿Es Válida La Ampliación De Demanda Signada Por Licenciado En Derecho Autorizado?, Guillermo Castorena
Guillermo Castorena
En la actualidad las Salas del Tribunal Federal de Justicia Fiscal y Administrativa, han venido interpretando en diversos sentidos el artículo 5 de la Ley Federal de Procedimiento Contencioso Administrativo para considerar si se debe de tener por presentada o no la ampliación de demanda signada por un licenciado en derecho autorizado por la actora o su representante legal.
E-Verify Can Stop Refund Fraud, Richard Thompson Ainsworth, Andrew Shact
E-Verify Can Stop Refund Fraud, Richard Thompson Ainsworth, Andrew Shact
Faculty Scholarship
Two issues in the current Washington debates need to be linked. E-Verify, the Internet-based database that allows employers to verify an employee’s work eligibility that is at the center of the immigration debate, is the ideal tool for stopping tax refund fraud. All that is needed is a digital signature of the E-Verify result, and the mandatory inscription of this signature on tax documents to make them self-authenticating.
The central features of this proposal have been made before. The technology it requires is tried and proven. The processes and procedure it advocates are in place and effectively deployed in foreign …
The Supreme Court Once Again Says No To Taxpayer Standing - The Implications Of Daimlerchrysler Corp. V. Cuno, Natasha Patel
The Supreme Court Once Again Says No To Taxpayer Standing - The Implications Of Daimlerchrysler Corp. V. Cuno, Natasha Patel
Journal of the National Association of Administrative Law Judiciary
No abstract provided.
Highway Robbery: State Troopers Denied Exclusion Under §119 - Commissioner V. Kowalski, John W. Cook
Highway Robbery: State Troopers Denied Exclusion Under §119 - Commissioner V. Kowalski, John W. Cook
Pepperdine Law Review
No abstract provided.
Commonwealth Edison Co. V. State Of Montana: Constitutional Limitations On State Energy Resource Taxation, Nancy K. Stalcup
Commonwealth Edison Co. V. State Of Montana: Constitutional Limitations On State Energy Resource Taxation, Nancy K. Stalcup
Pepperdine Law Review
This note examines the case of Commonwealth Edison Co. v. State of Montana, where the United States Supreme Court analyzed and defined the permissible limitations of state energy resource taxation. While the Court adhered to the test of constitutional taxation established in Complete Auto Transit Inc. v. Brady, which strongly upheld a state's sovereign right to tax a local incident of interstate commerce, the Court failed to realize the practical ramifications of its ruling in the context o the nation's energy problems.
California Tax Practitioners Beware: Even The Ninth Circuit's I.R.C. Section 1031 Loophole Has Limits, Laurel A. Tollman
California Tax Practitioners Beware: Even The Ninth Circuit's I.R.C. Section 1031 Loophole Has Limits, Laurel A. Tollman
Pepperdine Law Review
Section 1031 of the Internal Revenue Code provides tax deferred status for like-kind exchanges of investment property. The Deficit Reduction Act of 1984 amends this section to curb the use of the controversial delayed exchange as a tool to suspend tax assessment for an inordinate period of time. California attorneys should beware the fiture structuring of like-kind exchanges;for the amendment revises the lenient procedures for like-kind qualification sanctioned by the permissive Ninth Circuit.
The Legality Of California Development Fees, Erik B. Michelsen
The Legality Of California Development Fees, Erik B. Michelsen
Pepperdine Law Review
No abstract provided.
Zappers & Employment Tax Fraud, Richard Thompson Ainsworth
Zappers & Employment Tax Fraud, Richard Thompson Ainsworth
Faculty Scholarship
Beyond the grey area of worker misclassifications and general employment tax irregularities there are darker employment relationships where workers are intentionally paid in cash “off-the-books” or “under-the-table.” Grey employment relationships present civil enforcement issues that may become criminal; darker-relationships are criminal from the beginning. Zappers are found on the dark side.
Zappers are fraud-technologies that automatically (and remotely) skim cash from electronic cash registers (ECRs) or back room point of sales (POS) systems. Globally, tax auditors are finding that Zappers frequently provide the cash that is used to compensate “under-the-table” workers. In fact, a Zapper appears to be at the …
Commentary: Hospital Tax-Exempt Policy: A Comparison Of Schedule H And State Community Benefit Reporting Systems, Laura L. Hitchcock
Commentary: Hospital Tax-Exempt Policy: A Comparison Of Schedule H And State Community Benefit Reporting Systems, Laura L. Hitchcock
Frontiers in Public Health Services and Systems Research
In Hospital Tax-Exempt Policy: A Comparison of Schedule H and State Community Benefit Reporting Systems, Rosenbaum et aldescribe the numerous variations between current state law in 24 states and federal requirements regarding nonprofit hospitals’ community benefit activities. The potential for nonprofit hospitals to help shape community health is great, and how states choose to address requirements regarding community benefit, and potentially reinforce the new federal requirements to incentivize hospital participation in addressing root causes of poor health, should be of significant interest to the public, policy makers and public and population health experts, given the large percentage of …
Report Of The Hearing Officer: Multistate Tax Compact Article Iv [Uditpa] Proposed Amendments, Richard Pomp
Report Of The Hearing Officer: Multistate Tax Compact Article Iv [Uditpa] Proposed Amendments, Richard Pomp
Faculty Articles and Papers
The Uniform Law Commission (ULC) promulgated its model Uniform Division of Income for Tax Purposes Act (UDITPA) in 1957. UDITPA provides a model law for dividing the income of a multistate corporation among the states in which it is doing business. UDITPA is incorporated into the Multistate Tax Compact, which is administered by the Multistate Tax Commission.
UDITPA has never been amended since its original adoption more than fifty years ago. The ULC attempted a revision in 2006 but abandoned it in response to business pressures. The MTC stepped into the vacuum and undertook its own reforms. It proposed five …
Opposing Views: The Divide In Public Education Funding – Property Tax Revenue, Magda Derisma
Opposing Views: The Divide In Public Education Funding – Property Tax Revenue, Magda Derisma
Children's Legal Rights Journal
No abstract provided.
Read My Lips, No Inappropriate Beer Taxes: Chapter 96 Amends The Definition Of Beer, Protecting Craft Brewers, Josh Hunsucker
Read My Lips, No Inappropriate Beer Taxes: Chapter 96 Amends The Definition Of Beer, Protecting Craft Brewers, Josh Hunsucker
McGeorge Law Review
No abstract provided.
Recent Irs Guidance Provides A Degree Of Certainty For 403(B) Plans, Gregory L. Needles, Christina Payne-Tsoupros
Recent Irs Guidance Provides A Degree Of Certainty For 403(B) Plans, Gregory L. Needles, Christina Payne-Tsoupros
Journal Articles
The IRS has released long-awaited guidance expanding the availability of self correction for 403(b) plans and opening the pre-approved plan program. On Dec 12, 2012, the IRS released Rev. Proc. 2013-12, 2013-4 IRB 313, which expanded its self-correction program -- the Employee Plans Compliance Resolution System (EPCRS) -- for 403(b) plans. On 3/28/13, the IRS issued Rev. Proc. 2013-22, 2013-18 IRB 985, opening its 403(b) pre-approved plan program. The broader scope of correction under Rev. Proc. 2013-12 is a welcome relief to 403(b) plan sponsors, who may now take advantage of EPCRS to remedy mistakes and avoid plan disqualification in …
Report Of The Hearing Officer, Multistate Tax Compact Article Iv [Uditpa] Proposed Amendments, Richard Pomp
Report Of The Hearing Officer, Multistate Tax Compact Article Iv [Uditpa] Proposed Amendments, Richard Pomp
Faculty Articles and Papers
The Uniform Law Commission (ULC) promulgated its model Uniform Division of Income for Tax Purposes Act (UDITPA) in 1957. UDITPA provides a model law for dividing the income of a multistate corporation among the states in which it is doing business. UDITPA is incorporated into the Multistate Tax Compact, which is administered by the Multistate Tax Commission.
UDITPA has never been amended since its original adoption more than fifty years ago. The ULC attempted a revision in 2006 but abandoned it in response to business pressures. The MTC stepped into the vacuum and undertook its own reforms. It proposed five …
The Potential For Abuse In Developer-Controlled Community Development Districts, Paul D. Asfour
The Potential For Abuse In Developer-Controlled Community Development Districts, Paul D. Asfour
Barry Law Review
The scope of this article is to discuss Florida Community Development Districts and their potential for abuse and mismanagement on the part of the developers that control them through the developer elected boards of supervisors (boards). This article will discuss the various statutes that control both the districts and their respective boards. In addition, this article will recommend changes to certain sections of those statutes to better protect the residents, who are subject to the districts’ control, from developers who put profit and personal gain above the best interests of the districts they control and the districts’ residents, who have …
Taxes And Takings In A Nutshell, George B. Hefferan Jr
Taxes And Takings In A Nutshell, George B. Hefferan Jr
George B Hefferan Jr
No abstract provided.
How Tax Increment Financing (Tif) Districts Correlate With Taxable Properties, Randall K. Johnson
How Tax Increment Financing (Tif) Districts Correlate With Taxable Properties, Randall K. Johnson
Faculty Works
This article deals with Tax Increment Financing (TIF), which is a popular economic development tool. TIF borrows against future tax revenues to subsidize current development projects. In Illinois, this economic development tool is justified by its promise to expand the local tax base: by increasing tax revenues, increasing the number of tax payers or increasing the number of taxable properties in the area. However, it is not clear that TIF delivers on its promise. A new dataset, which is introduced in this article, helps to clarify the issue. It does so by providing information about the number of TIF Districts …
The Trouble With Tax Increase Limitations, David Gamage, Darien Shanske
The Trouble With Tax Increase Limitations, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this symposium essay, we explore the theoretical implications of one particular type of fiscal limitation on state legislatures — namely, special Tax Increase Limitation rules (TILs). We argue that there is no meaningful content to the term “tax increase” as used in TILs. This incoherence allows legislative majorities who wish to do so to circumvent TILs. This fact about TILs, among others, explains the observed inefficacy of TILs in shrinking the size of state governments.
Furthermore, TILs are not just harmless political theater. When combined with other common features of state fiscal constitutions, particularly Balanced Budget Requirements (BBRs), they …
A Potential Game Changer In E-Commerce Taxation, David Gamage, Andrew J. Haile, Darien Shanske
A Potential Game Changer In E-Commerce Taxation, David Gamage, Andrew J. Haile, Darien Shanske
Articles by Maurer Faculty
In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of e-commerce. We argue that these proposals contain a potential game-changing innovation — the requirement that states provide remote sellers with “adequate software” for calculating use tax due within the state. Properly implemented, we explain how this innovation could force states to internalize the compliance costs of levying tax collection obligations on remote sellers, thereby incentivizing the states to simplify their sales and use tax statutes and resolving concerns about states overburdening interstate commerce.