Taxation-State and Local Commons^™

Local Government Revenues Post-1993 Legislative Session: A Combination Of New And Improved, Mary Kay Falconer, Linda K. Barrow, Steven O'Cain

Florida State University Law Review

No abstract provided.

Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner

West Virginia Law Review

No abstract provided.

State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein

Scholarly Works

If the field of state taxation has become somewhat of an academic backwater, it is not for want of issues warranting sustained scholarly attention. The Supreme Court alone has provided ample grist for the academic mill by handing down an extraordinary number of significant decisions delineating the federal constitutional restraints on state tax power. Among the state tax questions considered by the Court in recent years, none has figured so prominently and persistently in its deliberations as the states' power to tax the income of multijurisdictional corporations. In Allied-Signal, Inc. v. Director, Division of Taxation, the Court revisited the most …

Tax Update: The 1993 West Virginia Legislature, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.

Dispelling The Myths: Florida's Non-Ad Valorem Special Assessments Law, Henry Kenza Van Assenderp, Andrew Ignatius Solis

Florida State University Law Review

No abstract provided.

Choosing The Form Of A Federal Value-Added Tax: Implications For State And Local Retail Sales Taxes, Alan Schenk

Law Faculty Research Publications

No abstract provided.

The Disclosure Of State Corporate Income Tax Data: Turning The Clock Back To The Future, Richard Pomp

Faculty Articles and Papers

No abstract provided.

Fiscal Smell Tests: A Mid-Term Reality Check Of Massachusetts Finances, Joseph S. Slavet, Joseph R. Barresi

McCormack Graduate School General Publications (active until 2013)

In his latest budget message the Governor points to achievement of a "real, but fragile fiscal balance. " On the credit side of the ledger, he cites four balanced budgets, reduced reliance on one-time revenues, no new taxes, five tax cuts, no deficit borrowing, and a triple upgrade in bond rating. On the debit side are continued spending pressures, slow tax revenue growth and burdensome levels of debt.

But is the fiscal condition of the Commonwealth stable, albeit fragile? Or would a careful reading of the numbers transmit another message?

The purpose of this report is to measure the Commonwealth's …

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.

State And Local Taxes On Nonprofit Organizations, Rebecca S. Rudnick

Articles by Maurer Faculty

No abstract provided.

Federal Recent Developments

American Indian Law Review

No abstract provided.

The Disclosure Of State Corporate Income Tax Data: Turning The Clock Back To The Future, Richard Pomp

Faculty Articles and Papers

Public access to federal tax return information has been evaluated and debated since the enactment of the first federal income tax. As a way to fund the Civil War, the Revenue Act of 1862 imposed an income tax on individuals, and provided that members of the public were entitled to examine the names of taxpayers and their liabilities. The initial purpose of this public disclosure was to notify potential taxpayers of the amounts being assessed against them, not to permit the public scrutiny of individual taxpayers. The Revenue Act of 1864 changed that, making all returns open for public inspection …

Corporate Tax Policy And The Right To Know: Improving State Tax Policymaking By Enhancing The Legislative And Public Access, Richard Pomp

Faculty Articles and Papers

This report examines the need for disclosure of state corporate income tax data in order to facilitate more thoughtful tax policymaking as well as accountability and openness in government. While disclosure of federal income tax data has been resolved by the SEC’s required disclosures of public corporations, the only states that have laws mandating disclosure of information relating to their state’s income tax are Arkansas, West Virginia, and Massachusetts.

Firm-specific disclosure of corporate tax information at the state level is necessary for informed tax policy, essential to public understanding of corporate tax reform issues, and will complement SEC mandated disclosures. …

Tax Policy At The Beginning Of The Clinton Administration, Michael J. Graetz

Faculty Scholarship

Ten years ago, in 1983, the Yale Journal on Regulation was started by students at the Yale Law School to foster scholarship and debate on issues of regulatory policy. Today the Journal staff consists of students from Yale University graduate and professional programs in law, management, forestry, and public health. One of the Journal's primary missions was to track the regulatory/deregulatory developments under the Reagan Administration and later the Bush Administration. Since our tenth anniversary coincided with the installment of a Democratic Administration under President Clinton, we have asked two professors at the Yale Law School to submit an essay …

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 …

A Washington State Income Tax - Again?, Hugh D. Spitzer

Articles

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.