Taxation-State and Local Commons^™

Can They Take Your Money If You’Re Not Here ?, Cardozo Tax Law Society, Edward A. Zelinsky

2025–2026 Flyers

Come listen to a mock trial of Professor Zelinsky's ongoing case against New York for a tax assessment.

Texas' Ev Tax: Right Or Wrong?, Andrew Ponce

Posters - 2025

This poster was created for the 5th annual Research Showcase. From the poster:

Texas passed SB505 in, May 2023.

Enacted in September 2023.

SB505 → $200 annual fee (bundled with the $50.75 auto registration). Additional $400 fee for initial EV purchase. This would mean the EV owners pay for their two years of ownership upfront.

Critics say SB505 targets EV’s and disincentivizes a greener societal approach.

Does this law unfairly target EV’s and/or does it make owning an EV more expensive than gas-powered?

The Samuel & Ronnie Heyman Center On Corporate Governance Invites You To: Taxes Vs Tariffs, Heyman Center On Corporate Governance, Cardozo Business Law Society, Luís Calderón Gómez, Harlan Grant Cohen, Scott Maberry, Maria Celis, Gregory Spak

2025 Event Invitations

Market participants are preparing for the tax and trade policies pursued by the second Trump administration. Regarding taxes, proposals include making expiring Tax Cuts and Jobs Act provisions permanent, ending green energy subsidies from the Inflation Reduction Act, and exempting certain income from taxation. Proposed tariffs range from retaliatory measures-in-kind to targeting Chinese market participation to a universal 20% import tariff. On the campaign trail, the President often presented these proposals as part of a shift of financial burdens from domestic taxpayers to foreign companies. In a panel discussion with tax and trade experts, we will seek to determine the …

2025 Tax Aggregate Report Of Tennessee, Tennessee. State Board Of Equalization, Tennessee. Comptroller Of The Treasury

Tax Aggregate Reports

The Tax Aggregate Report is an annual publication of the State Board of Equalization, as required by Tennessee Code Annotated §4-3-5105. It contains selected property tax information for cities and counties and, in some instances, statewide totals.

2024 Tax Aggregate Report Of Tennessee, Tennessee. State Board Of Equalization, Tennessee. Comptroller Of The Treasury

Tax Aggregate Reports

The Tax Aggregate Report is an annual publication of the State Board of Equalization, as required by Tennessee Code Annotated §4-3-5105. It contains selected property tax information for cities and counties and, in some instances, statewide totals.

Comparative Tax Law Guide, Kim Brooks

OER Texts

This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:

• more deeply understand your own tax system and context;
• learn about another country’s system and context;
• draw general conclusions about tax law;
• press for or support tax law change;
• facilitate tax law harmonization or coordination among jurisdictions;
• delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
• explain why a country’s tax laws are the way they are; and …

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 …

The Ideal Deal: How Local Governments Can Get More For Their Economic Development Dollar, Rachel Weber, David Santacroce

Books

This handbook is designed to provide local economic development practitioners with an important tool. It takes the reader step-by-step through the different elements of contracts that treat public incentive packages as a quid pro quo for public benefits. Each section discusses a different element of the ideal deal: valuation of public costs and benefits, performance standards, disclosure and oversight, and enforcement. In each section we provide detailed examples of model provisions used by local governments in their incentive legislation, ordinances, and contracts -- information that has not before been obtained or recorded in any systematic way. These examples are meant …

Distributions From Qualified Plans And Ira' S, Oregon Law Institute, Everett R. Moreland, Bruce J. Temkin, Deborah L. Thomas

Oregon Law Institute, 1997

Course Materials from the June 13, 1997 Program in Portland

Local Government Finance Issues, Oregon Law Institute, Stephen T. Janik, Adrianne Brockman, David E. Erickson, Stephen Altshin, Dan Olsen, Richard Slottee, Sanford Landress, Kenneth E. Iltz, Timothy J. Sercombe, John H. Nelson, Paul Bleeg

Oregon Law Institute, 1995

Course Materials from the May 19, 1995 Program in Portland

Constitutional Uniformity And Equality In State Taxation, Wade J. Newhouse

Michigan Legal Studies Series

The method of approach and arrangement of materials are developed during the course of the monograph. Therefore, it is not necessary to repeat them here. The purpose of the study is twofold. First, it should provide background material for constitutional revision. Second, it should aid counsel and court in deciding cases arising under existing constitutional limitations and state legislatures in drafting tax measures in such a way that pitfalls in existing limitations are avoided. The greater part of this monograph was prepared during a two year period from June 1951 to 1953, while I was a Research Assistant with the …

A Treatise On The Law Of Taxation Including The Law Of Local Assessments, Thomas M. Cooley

Books

"The following pages have been prepared with a view to present in a shape for practical use, the general rules which must govern the action of all authorities acting in matters of taxation ….

The preparation of any treatise on taxation necessarily involves the presentation of disputed points, and the expression of opinions upon them. This has been done in the following pages. It has not been the purpose, however, to take any positions which it was not believed the authorities would justify; and if this has been done in any instance, the references which are made to authorities will …

A Treatise On The Law Of Taxation Including The Law Of Local Assessments, Thomas M. Cooley

Books

"The following pages have been prepared with a view to present in a shape for practical use, the general rules which must govern the action of all authorities acting in matters of taxation ….

The preparation of any treatise on taxation necessarily involves the presentation of disputed points, and the expression of opinions upon them. This has been done in the following pages. It has not been the purpose, however, to take any positions which it was not believed the authorities would justify; and if this has been done in any instance, the references which are made to authorities will …