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Articles 1 - 10 of 10
Full-Text Articles in Taxation-State and Local
The Reenactment And Inaction Doctrines In State Tax Litigation, Steve R. Johnson
The Reenactment And Inaction Doctrines In State Tax Litigation, Steve R. Johnson
Scholarly Publications
This installment of Interpretation Matters discusses two related canons of statutory interpretation and illustrates their use in state and local tax controversies. Assume that a state revenue agency or court construes a tax statute and that the construction is later challenged in another case. Between the two cases, the state legislature reenacts the provision without changing it or the legislature takes no action to amend the provision to overturn the construction in the first case. Some courts treat the reenactment without change, or even the inaction, as evidence that the legislature agreed with the construction in the first case, so …
Hot Topics In Virginia Taxation - The Present And The Future?, Craig D. Bell, William L.S. Rowe
Hot Topics In Virginia Taxation - The Present And The Future?, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Substance And Form In State Taxation, Steve R. Johnson
Substance And Form In State Taxation, Steve R. Johnson
Scholarly Publications
In the interpretation of tax statutes, a venerable principle is that “taxation should move in an atmosphere of practical realities rather than amid the intricate and wooden concepts” of legal formalities. That principle is familiar in federal taxation, and it holds no less sway in state and local taxation. Indeed, the idea that the substance of a transaction usually controls over the form of the transaction is not confined to taxation; it is a principle of U.S. law generally.
The principle commands that the underlying reality of the events usually determines tax consequence; the forms or labels attached to the …
Rethinking Tax Nexus And Apportionment: Voice, Exit, And The Dormant Commerce Clause, Edward A. Zelinsky
Rethinking Tax Nexus And Apportionment: Voice, Exit, And The Dormant Commerce Clause, Edward A. Zelinsky
Articles
The dormant Commerce Clause concept of tax nexus is best understood as a rough, but serviceable, proxy for the taxpayer's standing in the political process. This perspective leads me to defend Quill Corporation v. North Dakota and the much maligned physical presence test for tax nexus. As a matter of legislative policy, the critics of this test may be correct. However, as a matter of constitutional law, the courts should adhere to an expanded physical presence standard as Congress crafts for the long term broader nexus rules based on economic presence. Taxation is an inherently and irreducibly political matter. An …
Tax Incentives For Economic Development: Personal (And Pessimistic) Reflections, Edward A. Zelinsky
Tax Incentives For Economic Development: Personal (And Pessimistic) Reflections, Edward A. Zelinsky
Articles
No abstract provided.
Managing California's Fiscal Roller Coaster, David Gamage
Managing California's Fiscal Roller Coaster, David Gamage
Articles by Maurer Faculty
This article analyzes the causes of California's budget crises and prescribes institutional mechanisms for improving California's budgetary management.
Tax As Urban Legend, Anthony C. Infanti
Tax As Urban Legend, Anthony C. Infanti
Articles
In this essay, I review UC-Berkeley history professor Robin Einhorn's book, American Taxation, American Slavery. In this provocatively-titled book, Einhorn traces the relationship between democracy, taxation, and slavery from colonial times through the antebellum period. By re-telling some of the most familiar set piece stories of American history through the lens of slavery, Einhorn reveals how the stories that we tell ourselves over and over again about taxation and politics in America are little more than the stuff of urban legend.
In the review, I provide a brief summary of Einhorn's discussion of the relationship between slavery and colonial taxation, …
Questions About Tax Increment Financing In North Carolina, Joseph Blocher, Jonathan Q. Morgan
Questions About Tax Increment Financing In North Carolina, Joseph Blocher, Jonathan Q. Morgan
Faculty Scholarship
No abstract provided.
Forging Fiscal Reform: Constitutional Change, Public Policy, And The Creation Of Administrative Capacity In Wisconsin, 1880-1920, Ajay K. Mehrotra
Forging Fiscal Reform: Constitutional Change, Public Policy, And The Creation Of Administrative Capacity In Wisconsin, 1880-1920, Ajay K. Mehrotra
Articles by Maurer Faculty
In 1911, Wisconsin became one of the first U.S. states to adopt an effectively administered income tax. Wisconsin reformers were able to overcome several institutional barriers to create the administrative capacity necessary to assess and collect a graduated income tax that in time raised significant revenue, but did not supplant the property tax. With this limited success, the Wisconsin income tax soon became a model for other states and even the national government. In this sense, Wisconsin was a leader in forging fiscal reform. Political activists, lawmakers, and other government actors in the Badger State led a turn-of-the-century property tax …
Federal Fairness To State Taxpayers: Irrationality, Unfunded Mandates, And The 'Salt' Deduction, Brian Galle
Federal Fairness To State Taxpayers: Irrationality, Unfunded Mandates, And The 'Salt' Deduction, Brian Galle
Georgetown Law Faculty Publications and Other Works
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers the deduction for the taxes they paid to their state and local governments under § 164 of the Internal Revenue Code. This Article provides a fine-grained analysis of the overall fairness of the state- and local-tax deduction ¿ and, by implication, the fairness of its partial repeal through the Alternative Minimum Tax. I offer for the first time a close examination of how newly understood limits on taxpayer mobility and rationality might affect individuals' choices of bundles of local taxes and local government …