Taxation-State and Local Commons^™

Abandoned/Unclaimed Property Liability: Legal Aspects And Planning Opportunities, Jack Gaggini

William & Mary Annual Tax Conference

No abstract provided.

Recent Tax Developments In Virginia, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Abandoned And Unclaimed Property: Legislative Update In Virginia, Robert G. Mcelroy

William & Mary Annual Tax Conference

No abstract provided.

The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery

Indiana Law Journal

The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …

Deconstructing The Debate Over State Taxation Of Electronic Commerce, Walter Hellerstein

Scholarly Works

Elsewhere on these pages, the distinguished economist Charles McLure begins his contribution to the debate over taxation of electronic commerce by observing that “America is focusing on the wrong issues in debating the taxation of electronic commerce ....” He proceeds to provide a fundamental critique of the states' existing sales tax regimes and he lays out a roadmap for radical reform of the system that would, in the course of curing the basic defects in the existing state sales tax structure, incidentally resolve many of the issues that currently dominate the debate over taxing electronic commerce. I do not disagree …

Questioning The Viability Of The Sales Tax: Can It Be Simplified To Create A Level Playing Field?, Rich Mckeown

BYU Law Review

No abstract provided.

Rethinking State And Local Reliance On The Retail Sales Tax: Should We Fix The Sales Tax Or Discard It?, Charles E. Mclure Jr.

BYU Law Review

No abstract provided.

State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein

BYU Law Review

No abstract provided.

Good Intentions, But Unintended Consequences: Expanding Virginia's Manufacturing Tax Exemption Under City Of Winchester V. American Woodmark Corp., Stacey L. Wilson

William & Mary Law Review

No abstract provided.

Taxation-Constitutionality Of Indiana Gross Income Tax Act

Indiana Law Journal

No abstract provided.

Taxation, Allison Dunham

Indiana Law Journal

No abstract provided.

Annual Survey Of Virginia Law: Taxation Law, Craig D. Bell

University of Richmond Law Review

This article reviews significant, recent developments in the law affecting Virginia taxation. Each section covers recent judicial decisions and legislative changes over the past two years. The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on Virginia practitioners. This article, however, will not discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.

Taxing The Reticulum Taxation And Tariff Issues In Electronic Commerce, Neil Lovett Wilkinson

LLM Theses and Essays

This thesis will explore, first within a historical context, and second, in a contemporary model, the impact and effect of electronic commerce in both a general and Electronic magazines. The thesis will explore governmental and legal responses, from a taxation and tariff point of view to the challenges posed by commercial transactions initiated and completed via the Internet and the World Wide Web. The broad question is therefore presented: How should governments, primarily American state and local governments, but also governments worldwide, respond to changes in technology that have a direct effect on the way business is conducted within their …

Judicial Funding And Taxation Mandates: Will Missouri V. Jenkins Survive Under The New Federalism Restraints?, Janice C. Griffith

Suffolk University Law School Faculty Works

The judiciary frequently mandates costly institutional reforms to correct state and local governmental constitutional violations. This Article examines the unprecedented equitable power exercised by a federal district court in its oversight of a school desegregation remedial plan in Kansas City, Missouri at a cost exceeding $1.8 billion. The district court ordered taxation to ensure funding for the remedial plan and directed local authorities to disregard state law limitations that barred such taxation.

Dean Griffith criticizes the judiciary's disregard of remedial plan costs in devising institutional reforms. She proposes that courts apply a balancing test in the remedial process -- weighing …

State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein

Scholarly Works

Over the past few years, an enormous amount of attention has been devoted to the problems raised by state taxation of electronic commerce, possible solutions to those problems, and, more recently, the question of whether there is a ‘problem‘ at all. We have both been, and continue to be, deeply involved in the debate over these issues -- a debate that has sometimes generated more heat than light. We view this forum as furnishing us an opportunity to take a step back from the fray and to offer our views not only on the critical issues that are dominating the …

State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz

Touro Law Review

No abstract provided.