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Full-Text Articles in Taxation-State and Local
A New Theory Of Equitable Apportionment, David Gamage, Darien Shanske
A New Theory Of Equitable Apportionment, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay analyzes the purpose of the equitable apportionment doctrine in state and local tax jurisprudence, arguing that the doctrine remains coherent in the context of single-sales-factor apportionment regimes.
Why A State-Level Carbon Tax Can Include Border Adjustments, David Gamage, Darien Shanske
Why A State-Level Carbon Tax Can Include Border Adjustments, David Gamage, Darien Shanske
Articles by Maurer Faculty
This is our third in a series of articles considering taxation and greenhouse gas mitigation. To date, all state-level attempts to mitigate greenhouse gas emissions by placing a price on carbon have involved cap-and-trade regimes. In our previous two articles, we considered how importing tax features into a cap and- trade regime could ease distributive concerns and also make cap-and-trade regimes more efficient.
A State-Level Carbon Tax With Border Adjustments, David Gamage, Darien Shanske
A State-Level Carbon Tax With Border Adjustments, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay develops three new doctrinal arguments in support of the conclusion that a state-level carbon tax with border adjustments should be permissible under the dormant commerce clause. This essay builds on our prior work to argue against the view that a single state cannot (practically) impose a significant carbon tax due to the claim that border tax adjustments are Constitutionally impermissible. By demonstrating how a state government could implement a carbon tax with border tax adjustments in a Constitutionally permissible fashion, this essay shows that levying a carbon tax is a realistic and practical option for U.S. state governments. …
Using Taxes To Improve Cap And Trade, Part Ii: Efficient Pricing, David Gamage, Darien Shanske
Using Taxes To Improve Cap And Trade, Part Ii: Efficient Pricing, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this article, the first of a series, we analyze the distributional issues involved in implementing U.S. state level cap-and-trade regimes. Specifically, we will argue that the structure of California’s AB 32 regime will unnecessarily disadvantage lower-income Californians under the announced plan to give away approximately half of the permits to businesses and pollution-emitting entities.
Using Taxes To Improve Cap And Trade, Part I: Distribution, David Gamage, Darien Shanske
Using Taxes To Improve Cap And Trade, Part I: Distribution, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this article, the first of a series, we analyze the distributional issues involved in implementing U.S. state level cap-and-trade regimes. Specifically, we will argue that the structure of California’s AB 32 regime will unnecessarily disadvantage lower-income Californians under the announced plan to give away approximately half of the permits to businesses and pollution-emitting entities.