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Articles 1 - 20 of 20
Full-Text Articles in Taxation-State and Local
Keep Charitable Oversight In The Irs, Philip Hackney
Keep Charitable Oversight In The Irs, Philip Hackney
Articles
Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in the charitable sector increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot …
Brief Of Amici Curiae Tax Law Professors, Young Ran (Christine) Kim
Brief Of Amici Curiae Tax Law Professors, Young Ran (Christine) Kim
Amicus Briefs
Professors Reuven S. Avi-Yonah, David Gamage, Orly Mazur, Young Ran (Christine) Kim, and Darien Shanske (collectively, “Tax Law Professors”) write this amici curiae brief in support of the Appellant in COMPTROLLER OF MARYLAND v. COMCAST — the Maryland Digital Advertising Case.
Many digital transactions currently evade sales taxation in Maryland, even though the closest non-digital analogues are subject to tax. Specifically, digital advertising platforms like Respondents obtain vast quantities of individualized data from and on Marylanders in currently untaxed transactions. The scope and value of these transactions is vast and growing, as they allow advertising platforms the lucrative opportunity to …
Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney
Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney
Articles
In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political …
Into The "Vortex Of Legal Precision": Access To Justice, Complexity, And The Canadian Tax System, Colin Jackson
Into The "Vortex Of Legal Precision": Access To Justice, Complexity, And The Canadian Tax System, Colin Jackson
PhD Dissertations
This thesis is an exploration of access to justice issues in the Canadian tax system. Drawing on the work of Roderick Macdonald, it argues for a broad conception of access to justice based on the empowerment of individuals in all of the sites, processes, institutions where law is made, administered, and applied. It argues that tax law shows the usefulness of this comprehensive approach to access to justice. Using the comprehensive approach to access to justice, the thesis goes on to argue that legal complexity should be seen as an important access to justice issue in tax law. It lays …
Distortion Of Income In A Single-Factor Sales Formula World, Walter Hellerstein
Distortion Of Income In A Single-Factor Sales Formula World, Walter Hellerstein
Scholarly Works
In this article, Hellerstein describes the framework governing constitutional challenges to state income tax apportionment formulas in light of the widespread adoption of single-factor sales formulas and speculates as to whether a recent Michigan court decision invalidating the application of such a formula on constitutional grounds might be a harbinger of things to come.
Equal Protection Supreme Court Appellate Division Third Department
Equal Protection Supreme Court Appellate Division Third Department
Touro Law Review
No abstract provided.
Bleeding Women Dry: Tampon Taxes And Menstrual Inequity, Jorene Ooi
Bleeding Women Dry: Tampon Taxes And Menstrual Inequity, Jorene Ooi
Northwestern University Law Review
In recent years, the problem of menstrual inequity has attracted increased attention. Most states impose a sales tax on menstrual hygiene products—a “tampon tax.” A burgeoning social movement has sought to end the tampon tax, and lawmakers have taken notice by introducing, and in some cases successfully passing, measures to repeal the tax by exempting menstrual hygiene products from the sales tax. This Note evaluates, from a tax policy standpoint, the pros and cons of repealing the tampon tax. It argues that although repeal is usually undesirable as a matter of tax design, the tax should nevertheless be repealed both …
Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe
Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe
Loyola of Los Angeles Law Review
No abstract provided.
The Federal Government's Power To Restrict State Taxation, David Gamage, Darien Shanske
The Federal Government's Power To Restrict State Taxation, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay evaluates the limits on the U.S. federal government’s powers to restrict the taxing powers of state governments. The essay revisits earlier debates on this question, to consider the implications of the Supreme Court’s decision in National Federation of Independent Business v. Sebelius and also academic research on the problem of tax cannibalization.
Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein
Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein
Scholarly Works
This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?4
Tax Cannibalization And State Government Tax Incentive Programs, David Gamage, Darien Shanske
Tax Cannibalization And State Government Tax Incentive Programs, David Gamage, Darien Shanske
Articles by Maurer Faculty
States and localities offer businesses an enormous amount of tax incentives to locate within their jurisdictions despite: 1) the mass of evidence that suggests that these incentives are not particularly effective and, 2) substantial doubts about their constitutionality.
In this essay, we develop a new critical perspective on state tax incentives. We argue that offering these incentives permits states to offer lower taxes to more mobile businesses while keeping their overall corporate tax rates high. This is arguably not the best choice for the states, but it is definitely not the best choice for the federal government. Because the states …
Deciphering The Supreme Court's Opinion In Wynne, Walter Hellerstein
Deciphering The Supreme Court's Opinion In Wynne, Walter Hellerstein
Scholarly Works
In Wynne, the Supreme Court held that Maryland's personal income tax regime violated the dormant Commerce Clause because It taxed income on a residence and source basis without giving a credit to residents for in· come taxed on a source basis by other states. The Court suggested, how· ever, that a state may tax residents on all their Income without providing a credit for taxes paid by other states if the state did not tax nonresidents on income from sources within the state, even though such a taxing regime might result in double taxation of interstate commerce.
Change And Continuity In Fringe Benefit Taxation: Seeking Sense And Sensibility, Richard L. Kaplan, Dawson J. Price
Change And Continuity In Fringe Benefit Taxation: Seeking Sense And Sensibility, Richard L. Kaplan, Dawson J. Price
NYLS Law Review
No abstract provided.
Taxation, Craig D. Bell
State Income Taxation Of Nonmember Indians In Indian Country, Jennifer Nutt Carleton
State Income Taxation Of Nonmember Indians In Indian Country, Jennifer Nutt Carleton
American Indian Law Review
No abstract provided.
Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti
Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti
Articles
During the past 25 years, Congress has with increasing frequency enacted legislation that is intended to override inconsistent provisions in U.S. tax treaties. These legislative overrides are harmful, and have been decried by our treaty partners, members of the executive branch, and commentators.
Until now, commentators have generally devoted themselves to describing and deploring legislative overrides of tax treaties, and have done no more than repeatedly call on Congress to cease enacting such legislation. Congress has ignored these pleas, and has continued to enact legislative overrides with impunity.
Given this background, the essay calls on commentators to cease pleading with …
State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz
State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz
Touro Law Review
No abstract provided.
Kentucky Law Survey: Taxation, Kathryn L. Moore
Kentucky Law Survey: Taxation, Kathryn L. Moore
Law Faculty Scholarly Articles
Certainly the most publicized development in Kentucky tax law during the last five years was the series of decisions in St. Ledger v. Kentucky Revenue Cabinet, striking down two of Kentucky's intangibles taxes. The St. Ledger decisions, however, were not the only tax law development to receive attention.
There were a number of legislative developments of some significance. Specifically, Governor Brereton Jones formed a Tax Policy Commission that comprehensively reviewed Kentucky's tax structure. Although the 1996 General Assembly did not fully embrace the Commission's recommendations over the last five years, the General Assembly did enact some significant legislation. For …
Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradly Jr.
Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradly Jr.
Law Faculty Scholarly Articles
Certainly the most publicized developments in Kentucky tax law during the current survey period were those legislative reforms adopted by the special session of the Kentucky General Assembly in early 1979. Responding to demands for relief from rising tax burdens, the legislature enacted H.B. 44 to limit the impact of inflation on property taxes. These legislative changes were part of a nationwide wave of tax reform proposals engendered by voter approval of California's Proposition Thirteen in June, 1978. In addition to H.B. 44, this article will examine selected judicial decisions involving the taxation of intercorporate dividends, the sales and use …
State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman
State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman
Vanderbilt Law Review
So long as we have a federal system of government, a continuing problem, and certainly one of the most pressing, is that of an effective coordination of taxes. That problem has achieved paramount impor- tance in late years. Because of new and expanding conceptions as to what governments should do for people, our state governments are continually confronted with ever-increasing demands that they provide additional governmental functions and supply more governmental services. The resulting increase in governmental activities and extension of benefits mean urgent needs for additional revenue. As prices have spiraled under the increasing pressure of meeting our domestic …