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- Local Taxation (25)
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- Quill Corp. v. North Dakota (504 U.S. 298 (1992)) (2)
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- City of Monterey v. Del Monte Dunes at Monterey Ltd (1)
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- Dolan v. City of Tigard (512 U.S. 374 (1994)) (1)
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Articles 1 - 30 of 74
Full-Text Articles in Taxation-State and Local
Kaestner Fails: The Way Forward, Mitchell M. Gans
Kaestner Fails: The Way Forward, Mitchell M. Gans
William & Mary Business Law Review
This past term, the Supreme Court applied the Due Process Clause to prevent the states from closing down a tax strategy that employs out-of-state trusts. Many had hoped that the case would serve as a vehicle for the Court to overrule taxpayer-friendly precedents that make the strategy possible. But it failed. The question that emerges is whether the decision leaves the states with a path to address the strategy and thereby prevent it from being used to exacerbate issues of inequality. After examining the decision, this Article considers the options available to the states and then suggests a way forward.
A Progressive Federal Tax Credit For State Tax Payments, Eric Kades
A Progressive Federal Tax Credit For State Tax Payments, Eric Kades
Popular Media
No abstract provided.
The Not So “Fair” Marketplace Fairness Act And The Due Process And Commerce Clause Concerns It Raises, Michelle Chionchio
The Not So “Fair” Marketplace Fairness Act And The Due Process And Commerce Clause Concerns It Raises, Michelle Chionchio
William & Mary Business Law Review
States have reacted to the rise of Internet commerce as any governmental body would, with a “hungry eye” for increased tax revenue. Despite the Supreme Court’s holding in Quill, and constitutional limitations on state tax jurisdiction, states have developed their own nexus statutes that run afoul of the Court’s bright-line physical presence rule. What is more, “brick and mortar” establishments interested in “leveling the playing field” with their high-tech competition wholeheartedly support the states in their endeavor. In proposing the Marketplace Fairness Act (MFA), a bill intended to restore state sovereignty regarding sales and use tax laws, Congress too has …
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades
Faculty Publications
No abstract provided.
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno
William & Mary Annual Tax Conference
No abstract provided.
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno
Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno
William & Mary Annual Tax Conference
No abstract provided.
The Enigma Of Wynne, Edward A. Zelinsky
The Enigma Of Wynne, Edward A. Zelinsky
William & Mary Business Law Review
The five-justice Wynne majority used that case to make a major statement about the dormant Commerce Clause. In many respects, Wynne is an enigma that perpetuates an inherent problem of the Courts dormant Commerce Clause doctrine: the Court declares some ill-defined taxes as unconstitutionally discriminatory because they encourage in-state investment, while other economically equivalent taxes and government programs that similarly encourage intrastate economic activity are apparently acceptable under the dormant Commerce Clause.
Wynne is thus more important than the immediate situation it addresses, and will have consequences beyond the immediate circumstances it addresses. A decision as enigmatic as it is …
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.
Advising Venture & Early-Stage Clients: Current Ear-To-The-Ground Assessment, Gary D. Leclair
Advising Venture & Early-Stage Clients: Current Ear-To-The-Ground Assessment, Gary D. Leclair
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia: 2013-2014, Craig D. Bell, William L.S Rowe
Recent Tax Developments In Virginia: 2013-2014, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
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.
Recent Tax Developments In Virginia: 2011-2012, William L.S Rowe, Craig D. Bell
Recent Tax Developments In Virginia: 2011-2012, William L.S Rowe, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
Going Big: Update On States Seeking To Expand Tax Jurisdiction, Tax Base And Enforcement, Jeffrey A. Friedman, Richard Pomp
Going Big: Update On States Seeking To Expand Tax Jurisdiction, Tax Base And Enforcement, Jeffrey A. Friedman, Richard Pomp
William & Mary Annual Tax Conference
No abstract provided.
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.
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.
The Virginia Historic Tax Credit Funds Case And The Uncertain Federal Income Tax Treatment Of State Tax Credits, William F. Machen
The Virginia Historic Tax Credit Funds Case And The Uncertain Federal Income Tax Treatment Of State Tax Credits, William F. Machen
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S Rowe
Recent Developments In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
Hot Topics In Virginia Taxation - The Present And The Future?, Craig D. Bell, William L.S. Rowe
Hot Topics In Virginia Taxation - The Present And The Future?, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia: 2006-2007, Craig D. Bell, William L.S. Rowe
Recent Tax Developments In Virginia: 2006-2007, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
State Income Tax Examinations Of S Corporations, Partnerships, And Their Owners, D. French Slaughter Iii
State Income Tax Examinations Of S Corporations, Partnerships, And Their Owners, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg
The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg
Faculty Publications
No abstract provided.
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia: 2003-2004, William L.S. Rowe, Mark C. Van Deusen
Recent Tax Developments In Virginia: 2003-2004, William L.S. Rowe, Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
What's Hot In Virginia Taxation?, Craig D. Bell
What's Hot In Virginia Taxation?, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia: 2002-2003, William L.S. Rowe
Recent Tax Developments In Virginia: 2002-2003, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Abandoned And Unclaimed Property: The New Virginia Statute, Robert G. Mcelroy
Abandoned And Unclaimed Property: The New Virginia Statute, Robert G. Mcelroy
William & Mary Annual Tax Conference
No abstract provided.
The Neglected Value Of The Legislative Privilege In State Legislatures, Steven F. Huefner
The Neglected Value Of The Legislative Privilege In State Legislatures, Steven F. Huefner
William & Mary Law Review
Forty-three state constitutions contain a provision, analogous to the U.S. Constitution's Speech or Debate Clause (Article I, Section 6, Clause 1), granting state legislators a legal privilege in connection with their legislative work. While some of these states' provisions have never been applied, recent judicial interpretations in other states have departed from settled federal interpretations of the legislative privilege, failing to apply it broadly to protect the legislative process and instead unduly favoring ideals of open government. This Article defends the value of a broad constitutional privilege for state legislators to protect the integrity of the deliberative process, and presents …
State Income Tax Jurisdiction: A Jurisprudential And Policy Perspective, John A. Swain
State Income Tax Jurisdiction: A Jurisprudential And Policy Perspective, John A. Swain
William & Mary Law Review
No abstract provided.
Current Developments In Multistate Taxation, John Galloway, D. French Slaughter Iii
Current Developments In Multistate Taxation, John Galloway, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.