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Articles 1 - 24 of 24
Full-Text Articles in Taxation-State and Local
How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason
How The Massachusetts Supreme Judicial Court Should Interpret Wynne, Michael S. Knoll, Ruth Mason
All Faculty Scholarship
In this special report, Knoll and Mason discuss how the Massachusetts Supreme Judicial Court should apply Wynne when it hears on remand First Marblehead v. Commissioner of Revenue. The authors conclude that when it originally heard the case, the Massachusetts court mistakenly considered, as part of its internal consistency analysis, whether Gate Holdings Inc. experienced double state taxation. As developed by the U.S. Supreme Court and most recently applied in Wynne, the internal consistency test is not concerned with actual double taxation that may arise from the interaction of different states’ laws. Rather, the test is designed to determine …
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Samuel A. Donaldson
No abstract provided.
Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke
Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke
Seattle University Law Review
Leverage is an essential but often troubling component of the U.S. market. The financial crisis highlighted the risks and complexity of a leverage web that includes flesh-and-blood people from all walks of life and paper people from all corners of the business and investment world. In the tax area, the potentially problematic incentive effects of interest deductibility have long engaged a wide array of tax commentators and policymakers. While interest deductibility rightly receives widespread scrutiny, a more comprehensive approach to leverage is needed. This Article focuses on the surprisingly complicated tax treatment of cash (and cash equivalent) borrowings. This Article …
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George
Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George
Nevada Supreme Court Summaries
In response to a certified question by the United States Bankruptcy Court for the District of Nevada, the Court concluded that under NRS 21.090(1)(bb) a debtor can exempt his stock in the corporations described in NRS 78.746(2), but his economic interest in that stock is still subject to the charging order remedy in NRS 78.746(1).
Without Representation, No Taxation: Free Blacks, Taxes, And Tax Exemptions Between The Revolutionary And Civil Wars, Christopher J. Bryant
Without Representation, No Taxation: Free Blacks, Taxes, And Tax Exemptions Between The Revolutionary And Civil Wars, Christopher J. Bryant
Michigan Journal of Race and Law
This Essay is the first general survey of the taxation of free Blacks in free and slave states between the Revolutionary and Civil Wars. A few states treated all equally for tax purposes, but most states enacted taxation systems that subjected free Blacks to different requirements. Both free and slave states viewed free Blacks as an undesirable population, and this Essay posits that—within the relevant political constraints—states used taxes and tax exemptions to dissuade free Black immigration and limit the opportunities for free Blacks within their borders. This topic is salient for at least two reasons. First, the Essay sheds …
Sales Taxation Of Mixed Transactions In Ohio: A Proposal To End The Turmoil, Gregory L. Petersen
Sales Taxation Of Mixed Transactions In Ohio: A Proposal To End The Turmoil, Gregory L. Petersen
Akron Law Review
This note will examine Ohio's statutory framework for the exemption of personal service transactions from sales taxation in light of judicial developments and the Tax Commissioner's interpretations. The analysis begins with whether a mixed transaction, one involving personal service and tangible personal property, is subject in its entirety to sales taxation only because a small amount of personal property was included. Then the advantages and disadvantages of separating personal service and personal property expenses will be examined. There the taxpayer would charge the client sales tax for the personal property portion of the transaction, but not for the personal service …
The Contemporary Tax Journal Volume 5, No. 1 – Spring/Summer 2015
The Contemporary Tax Journal Volume 5, No. 1 – Spring/Summer 2015
The Contemporary Tax Journal
No abstract provided.
Politics, Disclosure, And State Law Solutions For 501(C)(4) Organizations, Linda Sugin
Politics, Disclosure, And State Law Solutions For 501(C)(4) Organizations, Linda Sugin
Chicago-Kent Law Review
Since the Supreme Court’s 2010 decision in Citizens United v. FEC, there has been an explosion in section 501(c)(4) organizations active in politics. Unable to effectively process applications, the IRS mishandled organizations with conservative political ties, producing a scandal from which the agency has yet to recover. It proposed regulations that would have helped it more easily determine eligibility for 501(c)(4) exemption, but after massive public outcry, the regulations were withdrawn. No new regulations will be proposed before the 2016 presidential election.
Given the federal government’s inability to address the problem of dark money politicking by 501(c)(4) organizations through …
Fragmented Oversight Of Nonprofits In The United States: Does It Work? Can It Work?, Lloyd Hitoshi Mayer
Fragmented Oversight Of Nonprofits In The United States: Does It Work? Can It Work?, Lloyd Hitoshi Mayer
Chicago-Kent Law Review
The United States is well known for its distinctive, although not unique, division of political authority between the federal government and the various states. This division is particularly evident when it comes to oversight of nonprofit organizations. The historical focus of federal government oversight has been limited primarily to qualification for tax exemption and other tax benefits, with more plenary power resting with state authorities. Over time, however, the federal government’s role has come to overlap significantly with that of the states, and many nonprofits have become subject to regulation by multiple states as their operations and donor bases expand …
An Introduction To Conservation Easements In The United States: A Simple Concept And A Complicated Mosaic Of Law, Nancy Mclaughlin, Federico Cheever
An Introduction To Conservation Easements In The United States: A Simple Concept And A Complicated Mosaic Of Law, Nancy Mclaughlin, Federico Cheever
Utah Law Faculty Scholarship
The idea of a conservation easement – restrictions on the development and use of land designed to protect the land’s conservation or historic values – can be relatively easily understood. More significant and more challenging is the complex body of state and federal laws that shapes the creation, funding, tax treatment, enforcement, modification, and termination of conservation easements.
The explosion in the number of conservation easements over the past four decades has made them one of the most popular land protection mechanisms in the United States. The National Conservation Easement Database estimates that the total number of acres encumbered by …
Will Retroactive Proposition 30 Ever Be Challenged?, Frank J. Doti
Will Retroactive Proposition 30 Ever Be Challenged?, Frank J. Doti
Frank J. Doti
Professor Doti's article challenges the constitutionality of California Proposition 30. California voters passed Proposition 30 in 2012 to increase for seven years the income tax rates for those making more than $250,000. The highest tax bracket for individuals with more than $500,000 in taxable income was increased from 9.3% to 12.3%. Proposition 30 was approved by voters on November 6, 2012, but the increased rates were made retroactive—without effective notice—to January 1, 2012.
Retroactive tax laws eviscerate respect for the law and may result in a deprivation of due process of law under the Fifth Amendment of the U.S. Constitution. …
Definitions, Religion, And Free Exercise Guarantees, Mark Strasser
Definitions, Religion, And Free Exercise Guarantees, Mark Strasser
Mark Strasser
The First Amendment to the United States Constitution protects the free exercise of religion. Non-religious practices do not receive those same protections, which makes the ability to distinguish between religious and non-religious practices important. Regrettably, members of the Court have been unable to agree about how to distinguish the religious from the non-religious—sometimes, the implicit criteria focus on the sincerity of the beliefs, sometimes the strength of the beliefs or the role that they play in an individual’s life, and sometimes the kind of beliefs. In short, the Court has virtually guaranteed an incoherent jurisprudence by sending contradictory signals with …
Shut Up: Pay More: This What You Voted For. Why You Don't See Me At San Francisco's Hall Of Justice, David D. Butler
Shut Up: Pay More: This What You Voted For. Why You Don't See Me At San Francisco's Hall Of Justice, David D. Butler
David D. Butler
Urban violence, much of it politically motivated, has driven the taxpaying Middle Class into the suburbs. This has left only the tax eating poor and the tax avoiding rich in the big cities. This has resulted in urban bankruptcy in Detroit and even in California with its gifts of the technological Gold Rush, the Pacific Ocean, and the Sierra Nevada and Santa Lucia Mountains. The poor are more issolated than ever confined to the functional equivalent of no go zones. They speak a differenct language, dress differently, and sell drugs until they are caught and caged, providing good pay and …
Modernizing The State Corporate Income Tax: Market-Based Apportionment For Content Providers, Richard Pomp
Modernizing The State Corporate Income Tax: Market-Based Apportionment For Content Providers, Richard Pomp
Faculty Articles and Papers
This Issue Paper discusses how technology has overtaken the traditional ways the states tax the income of “content providers” that operate broadcast and cable networks, sell advertising, and produce content such as movies and television programs. This content is licensed at wholesale to distributors and along with the advertising, is watched by customers of these distributors on their televisions, smart phones, tablets, gaming consoles, and computers— either in their homes or on the move.
The so-called “model” for taxing multistate businesses like content providers--the Uniform Division of Income for Tax Purposes Act (UDITPA)--was developed in 1957 and has been adopted …
Taxing Honesty, Adam Thimmesch
Taxing Honesty, Adam Thimmesch
Nebraska College of Law: Faculty Publications
It is commonly accepted that state use taxes, most notably those that are due on Internet purchases, are largely unenforceable against individual consumers. Consistent with that view, states have focused their enforcement efforts on forcing retailers to collect those taxes at the point of sale, and taxpayers have maintained nearly complete indifference toward remitting the tax of their own accord. This combination of factors has transformed the state use tax into a de facto tax on honesty—a tax with which only our most principled, risk-averse, or perhaps foolish even attempt to comply. The current structure of these taxes is further …
Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti
Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti
Book Chapters
This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law — exists between “mainstream” and “critical” tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives?
To capture and interrogate what often seems like a chasm …
Transforming Federal And State Retirement Tax Deductions To Refundable Tax Credits, Teresa Ghilarducci, Ismael Cid-Martinez
Transforming Federal And State Retirement Tax Deductions To Refundable Tax Credits, Teresa Ghilarducci, Ismael Cid-Martinez
Marquette Benefits and Social Welfare Law Review
The purpose of this Study is to calculate retirement account tax expenditures by states. States with income taxes that allow tax deferral of retirement account contributions and investment earnings lose nearly $20 billion in revenue. This Study uses a variety of data sources, including state reports from their executive agencies and known estimation techniques to calculate the amount of tax credits that a worker in each state would receive if the deferrals were converted to a refundable tax credit. The average credit under these estimation techniques and calculations would be $172.
Taxes And Takings - And First Principles, George B. Hefferan Jr
Taxes And Takings - And First Principles, George B. Hefferan Jr
George B Hefferan Jr
No abstract provided.
Changing Residency For Illinois Tax Purposes, 40 S. Ill. U. L.J. 11 (2015), Ronald Z. Domsky
Changing Residency For Illinois Tax Purposes, 40 S. Ill. U. L.J. 11 (2015), Ronald Z. Domsky
UIC Law Open Access Faculty Scholarship
Currently, Illinois is in a financial crisis. Amidst this crisis, the First District Appellate Court of Illinois, in 2012, decided Cain v Hamer. In Cain, the issue was whether a pair of snowbirds (retirees spending the winter months in a warmer climate and returning to Illinois each year) were residents of Illinois for income tax purposes when they spent roughly an equal amount of time in Illinois as in Florida. The court narrowed the issue of residency down to two important issues; namely, whether the taxpayers (the “Cains”) changed domicile, and if so, whether their visits to Illinois were temporary …
"Was The Deal Worth It?": The Dilemma Of States With Ineffective Economic Incentives Programs, Randle B. Pollard
"Was The Deal Worth It?": The Dilemma Of States With Ineffective Economic Incentives Programs, Randle B. Pollard
Scholarly Articles
Federal subsidies to state and local governments have been substantially reduced due to public opinion prioritizing the reduction of the federal deficit, the recent "fiscal cliff" legislation, and the federal budget "sequester cuts." In addition, in many states, revenue collection from individual and corporate income tax is below prerecession levels. To address the reduction in federal funding and reduced revenue collections, state and local governments will increasingly rely on economic incentive programs to grow their economies through increased job creation and private capital investment within their jurisdictions. These economic incentive programs are no longer comprised of simple tax reductions for …
Change And Continuity In Fringe Benefit Taxation: Seeking Sense And Sensibility, Richard L. Kaplan, Dawson J. Price
Change And Continuity In Fringe Benefit Taxation: Seeking Sense And Sensibility, Richard L. Kaplan, Dawson J. Price
NYLS Law Review
No abstract provided.
Taxing State-Owned Enterprises: Understanding A Basic Institution Of State Capitalism, Wei Cui
Taxing State-Owned Enterprises: Understanding A Basic Institution Of State Capitalism, Wei Cui
All Faculty Publications
State-owned enterprises (SOEs) have become active investors in global markets in the last decade, challenging policymakers in Canada and other OECD countries to confront the logic of “state capitalism.” This article develops a novel theory of the income taxation of SOEs. Many countries subject their SOEs to the income tax, but economists tend to dismiss SOE taxation as superfluous. A contrary, popular belief holds that SOE taxation is necessary to ensure fair competition. This article shows that both views are mistaken and explains SOE taxation in terms of the agency problem for dividend policy. Because typical devices to give private …
Who Wins Residential Property Tax Appeals?, Randall K. Johnson
Who Wins Residential Property Tax Appeals?, Randall K. Johnson
Faculty Works
This article explains who wins residential property tax appeals in Cook County, Illinois. It does so by collecting and combining public sector data, which has been recently released by the Cook County Assessor. The article then uses this data to compute three statistics. Lastly, it contextualizes each statistic in order to determine if some townships, or groups of townships, win more appeals than expected.