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Full-Text Articles in Taxation-State and Local

Urban Distress, Educational Equity, And Local Governance: State Level Policy Implication Of Proposition 2 1/2 In Massachusetts, Edward P. Morgan Sep 1984

Urban Distress, Educational Equity, And Local Governance: State Level Policy Implication Of Proposition 2 1/2 In Massachusetts, Edward P. Morgan

John M. McCormack Graduate School of Policy and Global Studies Publications

This report examines the impact of Proposition 2-1/2 on different types of communities and the implications of this impact for state aid and state-level policies. The effects of 2-1/2, especially first-year effects in public education, are evaluated from the perspective of four general policy objectives or values: equity, efficiency, accountability, and local autonomy. The primary concern of this report is for various considerations of equity and inequality.


Political Perspectives On State And Local Taxation Of Natural Resources, Walter Hellerstein Sep 1984

Political Perspectives On State And Local Taxation Of Natural Resources, Walter Hellerstein

Scholarly Works

This article investigates the questions that have dominated the political debate over state and local taxation of natural resources in the federal system. It seeks to identify areas of consensus, clarify points of disagreement, and examine proposals that could provide a basis for reconciling the competing concerns. Part I briefly considers the issues as they arise within the framework of the individual state. Part II addresses interstate and interregional conflict. Part III turns to the dialogue over the role, if any, that the federal government should play in mediating the disputes.


State Tax Reform For The Eighties: The New York Tax Study Commission, Richard Pomp Jul 1984

State Tax Reform For The Eighties: The New York Tax Study Commission, Richard Pomp

Faculty Articles and Papers

No abstract provided.


State Taxation Of Interstate Commerce Under Public Law 86-272: "A Riddle Wrapped In An Enigma Inside A Mystery", Timothy J. Sweeney May 1984

State Taxation Of Interstate Commerce Under Public Law 86-272: "A Riddle Wrapped In An Enigma Inside A Mystery", Timothy J. Sweeney

BYU Law Review

No abstract provided.


State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii Jan 1984

State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.


Constitutional Limitations On State Taxation Of Corporate Income From Multinational Corporations, Paul J. Hartman Jan 1984

Constitutional Limitations On State Taxation Of Corporate Income From Multinational Corporations, Paul J. Hartman

Vanderbilt Law Review

This Article explores the Supreme Court's treatment, leading up to and including the Container decision, of state taxation of corporate income from multinational operations. Part II highlights the Court's development, prior to 1982, of the basic principles of federal limitations on the states' taxing powers that guided its decision in Container. Part III takes a more detailed look at two 1982 Supreme Court cases, ASARCO, Inc. v. Idaho State Tax Commission and F.W. Woolworth Co. v. Taxation and Revenue Department, in which the states suffered a setback in their efforts to extend the reach of their taxing powers over income …


Virginia Tax Laws Affecting Churches, J. Rodney Johnson Jan 1984

Virginia Tax Laws Affecting Churches, J. Rodney Johnson

Law Faculty Publications

This is the second of two articles dealing with external church law in Virginia. The first article was a restatement of all Virginia laws relating to churches except for the tax laws. The subject of taxes was reserved for special treatment at that time because of the volume of tax-related materials. For the most part these materials consist of the various constitutional and statutory taxation provisions relating to religious charities and the opinions of the Virginia Attorney General interpreting and applying these provisions. Attorney General opinions take on a special importance in this study because there is only a handful …


Taxation, Wendel B. Turner Jan 1984

Taxation, Wendel B. Turner

West Virginia Law Review

No abstract provided.