Taxation-State and Local Commons^™

State And Local Taxation, Thomas J. Harrold Jr.

Mercer Law Review

The new Public Revenue Code became effective at the beginning of this year and is the most important development in recent years in the area of state and local taxation in Georgia. The new Code is designed to streamline and modernize Georgia tax statutes, but is not intended to make any substantive changes in the law. A few oversights and inadvertent omissions have been corrected by an act passed by the 1980 general assembly. An undertaking of this magnitude inevitably leaves a few cracks and crevices and promises to stir lively litigation during the next few years.

In addition to …

Survey Of Developments In West Virginia Law: 1980

West Virginia Law Review

No abstract provided.

The Continuing Debate Over Tuition Tax Credits, Howard Hunter

Research Collection Yong Pung How School Of Law

Prior to the end of World War II, the federal government had little involvement in educational matters. Since then it has become a principal benefactor of higher education and has provided substantial financial assistance to public elementary and secondary schools. In addition, the federal government has funded various programs for preschool education, for adult education, for the training of physically or mentally disabled persons, for student loans, for veterans' benefits and for numerous other educational programs. Thus education, once a matter for private control and support and for local and state government regulation has now become a matter of significant …

State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein

Michigan Law Review

The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to consider the congressional reaction they may engender. Because the terrain that this Article covers may be unfamiliar to some readers, a few further words of introduction may be appropriate.

Taken together, the Mobil and Exxon decisions dealt with the three methods of dividing a multijurisdictional corporation's income among the states - specific allocation, separate accounting and apportionment by formula. Each method provides a different solution to the problem of determining the portion of the income of multistate businesses that should be taxable by …

Constitutional Law—The Scope Of The Commerce Clause In International Commerce—Japan Line, Ltd. V. County Of Los Angeles, 441 U.S. 434 (1979), Laura Treadgold Oles

Washington Law Review

By exempting containers in international commerce from local ad valorem property taxes, the Japan Line Court's interpretation of the commerce clause gives foreign merchants an advantage over their domestic competitors. The Court, lacking alternative grounds for exempting foreign containers from the state tax, concluded that the commerce clause justifies such disparate treatment. Rather than adopting an interpretation of the commerce clause which is inconsistent with its purpose, the Court should have upheld the tax and left the difficult question of international tax policy to be resolved comprehensively in a more appropriate forum.

State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein

Scholarly Works

The state tax field is experiencing a renaissance of sorts. The Supreme court has displayed a renewed interest in the area, handing down an unusual number of significant decisions addressed to the constitutional restraints on state tax power. State courts have exhibited a similar revival of interest in these problems through an outpouring of uncharacteristically thoughtful opinions concerning state taxation of multistate and multinational enterprise. Congress, whose concern with state taxation of interstate and foreign commerce has been sporadic, is again considering legislation that would limit state taxing authority in these domains. Even the executive branch, which seldom intervenes in …

State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein

Scholarly Works

The state tax field is enjoying a renaissance of sorts. The Supreme Court has displayed a renewed interest in the area, handing down an unusual number of significant decisions addressed to the constitutional restraints on state tax power. State courts have exhibited a similar revival of interest in these problems through an out-pouring of uncharacteristically thoughtful opinions concerning state taxation of multistate and multinational enterprise. Congress, whose concern with state taxation of interstate and foreign commerce has been sporadic, is again considering legislation that would limit state taxing authority in these domains.

Even the executive branch, which seldom intervenes in …

Towards Solving The Double Taxation Dilemma Among Florida's Local Governments: The Municipal Service Taxation Unit, Katherine A. Emrich

Florida State University Law Review

No abstract provided.

Truth Or Consequences: Florida Opts For Truth In Millage In Response To The Proposition 13 Syndrome, Steve Pajcic, Vicki Weber, James Francis

Florida State University Law Review

No abstract provided.

West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.

West Virginia Law Review

No abstract provided.

Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey

West Virginia Law Review

No abstract provided.

The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley

St. Mary's Law Journal

Abstract Forthcoming.

A Review Of Property Taxation In Oregon And Report On State Measure No. 5 "Continues Tax Reduction Program", City Club Of Portland (Portland, Or.)

City Club of Portland

No abstract provided.

Local Taxes, Federal Courts, And School Desegregation In The Proposition 13 Era, Michigan Law Review

Michigan Law Review

This Note examines a federal court's dilemma when the remedy of school desegregation collides with the trend of tax limitation - when a school desegregation order requires funds that the local school authorities do not have and cannot raise. Can the district court order a local tax levy to fund school desegregation when the school authorities have already reached their maximum taxing limit? Is there a better alternative remedy?

To tackle those questions, this Note first elucidates three equitable principles to guide courts in fashioning desegregation decrees. It then explores the history of judicial power to order state and local …

State Taxation Of Income Earned Beyond Its Borders: Allocation And Apportionment Of Unitary Business Income In Florida, Fred F. Harris, Jr.

Florida State University Law Review

No abstract provided.

The Retail Sales Tax: Shall The Value Of Retailers' Coupons Be Included In The Basis For Computation, 13 J. Marshall L. Rev. 717 (1980), Scott J. Horne

UIC Law Review

No abstract provided.

A Fact Book On Proposition 2 1/2, Padraig O'Malley

Center for Studies in Policy and the Public Interest Publications

In this age of inflation many tax reduction plans have been proposed throughout the nation. This November Massachusetts voters will vote on Proposition 2 1/2 - a tax reduction proposal sponsored by a coalition of citizens.

This booklet describes the costs and benefits of Proposition 2 1/2 in an objective way, so that you can make an informed decision when you cast your vote. The University of Massachusetts' Center for Studies in Policy and the Public Interest and the Massachusetts Cooperative Extension Service believe that when you have access to unbiased information you will make better decisions and participate more …

Can Tax Policy Be Used To Stimulate Economic Development?, Richard Pomp, Sandra Kanter, Kenneth D. Simonson, Roger Vaughan

Faculty Articles and Papers

These remarks were prepared for the Multistate Tax Commission’s State and Local Business Tax Symposium at American University. The panel addressed the pressure on state and local officials to adopt tax incentives to prevent businesses from leaving their jurisdiction or to attract new business. The panel questions whether firms actually choose their location based on state and local taxation, or whether tax incentives are simply a result of political pressure. Further issues raised were the effect of property taxation on the price of land and whether revenue forgone by tax incentives is proportional to the benefits received. Equity concerns are …

What Is Happening To The Property Tax?, Richard Pomp

Faculty Articles and Papers

An important change may be taking place in the distribution of the property tax. Residential property is seemingly paying an increasing share of the property tax, whereas commercial, industrial, and agricultural properties are paying less.

This article identifies the trends responsible for the potential property tax burden shift. Numerous property tax reforms may have contributed to the erosion of the property tax. These reforms include: (1) administrative improvements, (2) modern assessment tools to achieve uniformity, (3) attempts to equalize assessments, (4) property tax abatements, (5) exemptions for personal property, and (6) exemptions for livestock and farm equipment. The article proposes …

State Taxation Of Unitary Businesses , Peter G. Chen

Fordham Urban Law Journal

The income taxation of multistate businesses has created problems for tax administrators, primarily with regard to the question of how to divide the income taxation amongst the multiple states. To address this, the concepts of unitary business and formula apportionment have been created. However, the non-uniform state taxation practices create difficulties even with the existence of these concepts. Some states have adopted the Multistate Tax Compact, but for it to be completely effective there still must be a uniform view adopted on what constitutes a unitary business. This note examines the constitutional issues attendant to developing a standard definition of …

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 …

Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris

Faculty Scholarship

The more one reads about our economy, the more one is baffled and alarmed. Permanent solutions to economic problems are elusive. Treating one financial malaise often aggravates another sector of the economy, necessitating a delicate balancing of conflicting interests. Furthermore, the problems are complicated by the constant influence of foreign forces. Nevertheless, most economists agree that any solution will require enormous funding. Unfortunately, the public has little, if any, confidence in our tax system. Indeed, some tax laws and proposals have been referred to as "obscene" and a "disgrace to the human race." Few quarrel with the aptness of such …

Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradley Jr.

Kentucky Law Journal

No abstract provided.

What About Colville?, Bess Lee Chen

American Indian Law Review

No abstract provided.

Recent Developments

American Indian Law Review

No abstract provided.

Taxation: State Taxation Of Indian Transactions: The Test After Colville, White Mountain Apache, And Central Machinery, Landon Westbrook

American Indian Law Review

No abstract provided.