Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (6)
- Constitutional Law (3)
- Taxation-Federal (3)
- Business Organizations Law (2)
- First Amendment (2)
-
- Nonprofit Organizations Law (2)
- State and Local Government Law (2)
- Taxation-Transnational (2)
- Antitrust and Trade Regulation (1)
- Criminal Law (1)
- Entertainment, Arts, and Sports Law (1)
- Environmental Law (1)
- Housing Law (1)
- Law and Gender (1)
- Law and Society (1)
- Legal Remedies (1)
- Models and Methods (1)
- Political Science (1)
- Public Affairs, Public Policy and Public Administration (1)
- Religion Law (1)
- Retirement Security Law (1)
- Science and Technology Law (1)
- Second Amendment (1)
- Secured Transactions (1)
- Securities Law (1)
- Sexuality and the Law (1)
- Social Welfare Law (1)
- Social and Behavioral Sciences (1)
- Institution
- Publication
- Publication Type
- File Type
Articles 1 - 9 of 9
Full-Text Articles in Taxation-State and Local
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.
Taxation, William L.S. Rowe, Emily J.S. Winbigler
Taxation, William L.S. Rowe, Emily J.S. Winbigler
University of Richmond Law Review
This article reviews significant recent developments in the lawsaffecting Virginia state and local taxation. Each section coverslegislative activity, judicial decisions, and selected opinions fromthe Virginia Department of Taxation (the "Department") and the Virginia Attorney General over the past year.
Sales Tax And Cloud Computing In India, Khagesh Gautam
Sales Tax And Cloud Computing In India, Khagesh Gautam
Khagesh Gautam
This Article, the first of its kind, addresses the question of imposition of sales tax on Cloud computing transactions in India. Several industry estimates show that the Cloud computing market is growing in India and is poised to grow further. However, the question of how to tax these transactions remains to be addressed. This Article engages with this question, albeit only in the context of sales tax. The Indian Constitution lays down, in elaborate detail, the taxes that can exclusively be levied by the Union Parliament and those that can exclusively be levied by the State Legislatures. Sales tax on …
Unintended Consequences Of Cigarette Prohibition, Regulation, And Taxation, Jonathan D. Kulick, James E. Prieger, Mark A. R. Kleiman
Unintended Consequences Of Cigarette Prohibition, Regulation, And Taxation, Jonathan D. Kulick, James E. Prieger, Mark A. R. Kleiman
School of Public Policy Working Papers
Abstract Laws that prohibit, regulate, or tax cigarettes can generate illicit markets for tobacco products. Illicit markets both reduce the efficacy of policies intended to improve public health and create harms of their own. Enforcement can reduce evasion but creates additional harms, including incarceration and violence. There is strong evidence that more enforcement in illicit drug markets can spur violence. The presence of licit substitutes, such as electronic cigarettes, has the potential to greatly reduce the size of illicit markets. We present a model demonstrating why enforcement can increase violence, show that states with higher tobacco taxes have larger illicit …
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 …
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 …
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.