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Articles 181 - 197 of 197
Full-Text Articles in Taxation-State and Local
For Richer Or Poorer: Incentivizing Meaningful Investments In Qualified Opportunity Zones, Monica L. Keo
For Richer Or Poorer: Incentivizing Meaningful Investments In Qualified Opportunity Zones, Monica L. Keo
Seattle University Law Review
The wealth disparity in the United States is nothing new. Many have proposed wealth taxes and higher tax rates for large corporations to address income inequality; however, these proposals have been criticized as tax programs that are difficult to administer. Congress passed the Tax Cut and Jobs Act (TCJA) in 2017 and created a new investment vehicle known as the Qualified Opportunity Zone (QOZ). The QOZ program incentivizes private investors to invest their capital gains in exchange for a reduction in capital gains tax. The underlying idea of the QOZ program is to utilize a new tool designed to spur …
Enough Is As Good As A Feast, Noah C. Chauvin
Enough Is As Good As A Feast, Noah C. Chauvin
Seattle University Law Review
Ipse Dixit, the podcast on legal scholarship, provides a valuable service to the legal community and particularly to the legal academy. The podcast’s hosts skillfully interview guests about their legal and law-related scholarship, helping those guests communicate their ideas clearly and concisely. In this review essay, I argue that Ipse Dixit has made a major contribution to legal scholarship by demonstrating in its interview episodes that law review articles are neither the only nor the best way of communicating scholarly ideas. This contribution should be considered “scholarship,” because one of the primary goals of scholarship is to communicate new ideas.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
In Memory Of Professor James E. Bond, Janet Ainsworth
In Memory Of Professor James E. Bond, Janet Ainsworth
Seattle University Law Review
Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke
Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke
Seattle University Law Review
Leverage is an essential but often troubling component of the U.S. market. The financial crisis highlighted the risks and complexity of a leverage web that includes flesh-and-blood people from all walks of life and paper people from all corners of the business and investment world. In the tax area, the potentially problematic incentive effects of interest deductibility have long engaged a wide array of tax commentators and policymakers. While interest deductibility rightly receives widespread scrutiny, a more comprehensive approach to leverage is needed. This Article focuses on the surprisingly complicated tax treatment of cash (and cash equivalent) borrowings. This Article …
Up And Down And Back Again: Troubled Childhood Childhood Notwithstanding, Washington's Stand Alone Estate Tax Deserves To Be Defended, Christine M. Mumford
Up And Down And Back Again: Troubled Childhood Childhood Notwithstanding, Washington's Stand Alone Estate Tax Deserves To Be Defended, Christine M. Mumford
Seattle University Law Review
This Comment evaluates the history of Washington's estate tax from the pre-2005 frozen scheme, through the Supreme Court's analysis and mandate in Estate of Hemphill v. State, and up to the legislation enacted in May 2005. Part II provides a background on EGTRRA and evaluates the extent of its changes nationwide. Part III critically reviews Washington's estate tax history, and examines both the seminal Initiative 402 and the legislative history supporting the shift away from federal conformation. Part IV analyzes how the court's 2005 ruling provided the catalyst for legislative change, and provides a summary of Hemphill and the arguments …
Revisiting Granite Falls:Why The Seattle Monorail Project Requires Re-Examination Of Washington's Prohibition On Taxation Without Representation, Matthew Senechal
Revisiting Granite Falls:Why The Seattle Monorail Project Requires Re-Examination Of Washington's Prohibition On Taxation Without Representation, Matthew Senechal
Seattle University Law Review
The composition and actions of the un-elected Seattle Monorail Project (SMP) Board raise the question of whether the Washington State Constitution permits the legislature to delegate its taxing power to municipal corporations governed by unelected boards. Stated differently, the SMP Board and its actions present the question of whether the Washington State Constitution requires that local taxes be imposed only by officials who are elected by, and accountable to, the electorate burdened by the tax. While Washington's Constitution, political structures, and legal doctrine are designed to prevent "taxation without representation," the recent case of Granite Falls Library Facility Area v. …
The Afterlife Of The Meretricious Relationship Doctrine: Applying The Doctrine Post Mortem, John E. Wallace
The Afterlife Of The Meretricious Relationship Doctrine: Applying The Doctrine Post Mortem, John E. Wallace
Seattle University Law Review
The meretricious relationship doctrine has received increased attention in recent years largely due to its application to same-sex couples' and the national debate on same-sex marriage. However, the importance of the doctrine, applicable also to heterosexual couples, extends beyond this recent focus. The number of unmarried, committed persons cohabitating has been increasing rapidly. Over eleven million people reported being unmarried but living with a partner in 2000, an increase of seventy-two percent since 1990. As the number of unmarried persons cohabitating increases, so will the importance of the doctrine. The meretricious relationship doctrine is a judicially-created equitable doctrine that allows …
A Washington State Income Tax—Again?, Hugh D. Spitzer
A Washington State Income Tax—Again?, Hugh D. Spitzer
Seattle University Law Review
This Article shows how, because of changes in key rulings of the United States Supreme Court and in other state court rulings on the character of income taxes, Washington’s legislature could now implement a graduated net income tax on both individuals and businesses. The Article Concludes that such a net income tax measure could lawfully be enacted by today’s legislature without amending the state’s constitution.
Property Taxation Of Indian Land After County Of Yakima V. Confederated Tribes And Bands Of The Yakima Nation, Robert W. Mcgee
Property Taxation Of Indian Land After County Of Yakima V. Confederated Tribes And Bands Of The Yakima Nation, Robert W. Mcgee
Seattle University Law Review
In 1987, Yakima County, Washington, initiated foreclosure proceedings on properties belonging to the Yakima Indian Nation and its members. The county's foreclosure was precipitated by the property owners' failure to pay past due ad valorem and excise taxes. Despite vigorous arguments by the Yakima Nation, the United States, and the thirty-one Yakima Indian families likely to be rendered homeless by an adverse decision, the United States Supreme Court held in County of Yakima v. Confederated Tribes and Bands of the Yakima Nation, that states have the power to impose ad valorem taxes on reservation land owned in fee by …
Who Pays Reet On Your Street: Washington State's Real Estate Excise Tax In Light Of The 1991 Corporate Transfer Act And Beyond—How Can The Legislature Solve Deer Park Pine?, Georges H.G. Yates
Who Pays Reet On Your Street: Washington State's Real Estate Excise Tax In Light Of The 1991 Corporate Transfer Act And Beyond—How Can The Legislature Solve Deer Park Pine?, Georges H.G. Yates
Seattle University Law Review
This Comment aims to give the reader a complete understanding of Washington’s Real Estate Excise Tax. Further, this Comment advocates replacing the current law. Specifically, this Comment argues that REET is in desperate need of repair; it then considers the options available to the Washington State Legislature in 1993. The Comment concludes that, with a few important alternations, the solution lies in a proposal that died in the House Revenue Committee in 1992.
Another Day Older And Deeper In Debt: Debt Limitation, The Broad Special Fund Doctrine, And Wppss 4/5, Dennis J. Heil
Another Day Older And Deeper In Debt: Debt Limitation, The Broad Special Fund Doctrine, And Wppss 4/5, Dennis J. Heil
Seattle University Law Review
The weakness of the Broad Special Fund Doctrine becomes evident when viewed in light of its application to an enormous debt such as construction of a multi-billion dollar power plant. Furthermore, the doctrine is directly at odds with the purposes underlying constitutional and statutory debt limitations. This Article presents a brief history of debt limitation provisions. Next, it discusses the history of the Special Fund Doctrine and sets forth criticisms of the Broad Special Fund Doctrine. The Article concludes by recommending a concept for a Narrow Special Fund Doctrine and applies it to the construction of two nuclear power plants …
Seattle School District No. 1 V. State--Demise Of The Pygmy, Warren C. Thompson Iii
Seattle School District No. 1 V. State--Demise Of The Pygmy, Warren C. Thompson Iii
Seattle University Law Review
This Comment discusses how the Washington Supreme Court's holdings regarding the constitutionality of the Washington system of funding grade school education through state funds and local property tax levies.
Income Taxation In Washington: In A Class By Itself, J. Thomas Carrato, Richard W. Hemstad
Income Taxation In Washington: In A Class By Itself, J. Thomas Carrato, Richard W. Hemstad
Seattle University Law Review
The prohibition against state income tax in Washington is the result of a series of Washington Supreme Court decisions severely restricting the legislative authority to define classifications of property for taxation. The purposes of this article are to demonstrate that the Washington Supreme Court interpretations of the relevant constitutional provisions are erroneous, and to present our views of a proper analysis of the legislature's power to classify for purposes of taxation.