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Articles 31 - 41 of 41
Full-Text Articles in Taxation-State and Local
The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil
The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil
Dickinson Law Review (2017-Present)
Climate change presents a global commons problem: Emissions reductions on the scale needed to meet global targets do not pass a domestic cost-benefit test in most countries. To give national governments ample incentive to pursue deep decarbonization, mutual interstate coercion will be necessary. Many proposed tools of coercive climate diplomacy would require a onedimensional metric for comparing the stringency of climate change mitigation policy packages across jurisdictions. This article proposes and defends such a metric: the carbon price equivalent. There is substantial variation in the set of climate change mitigation policy instruments implemented by different countries. Nonetheless, the consequences of …
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Keeping People In Their Homes: How A Reduction In Property Tax Burden Can Retain Homeownership For Low-Income Communities, Andy O'Connell, Daniel Lange
Keeping People In Their Homes: How A Reduction In Property Tax Burden Can Retain Homeownership For Low-Income Communities, Andy O'Connell, Daniel Lange
Law Student Publications
This article seeks to educate policymakers and advocates on the benefits of a reduction in real property tax burdens. In Virginia, there is a dangerous combination of high real property taxes and low income that can lead homeowners to become delinquent on their property taxes. Ultimately, this can lead to taxpayers' homes being foreclosed upon. The best solution for Virginia is the Circuit Breaker tax credit, a program enacted by many other states that allows for a maximum property tax burden for families based on their income and amount of assets. This program is pinpointed to only helping those who …
Fictitiously Overstating Taxable Income, Stanley Veliotis
Fictitiously Overstating Taxable Income, Stanley Veliotis
University of San Francisco Law Review
No abstract provided.
Decoupling State Income Tax From Federal: Current Taxation Of Unrealized Gain, The New York Proposal, Henry Ordower
Decoupling State Income Tax From Federal: Current Taxation Of Unrealized Gain, The New York Proposal, Henry Ordower
All Faculty Scholarship
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation. If enacted, the proposal generates basis discontinuities across borders but enhances state revenue and may prove attractive to many states. The article reviews how states seek to enhance revenues and considers issues of cross-border taxation and the fundamental right to travel.
New York’S Proposed Mark-To-Market Tax Decouples From Federal Tax, Henry Ordower
New York’S Proposed Mark-To-Market Tax Decouples From Federal Tax, Henry Ordower
All Faculty Scholarship
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation. If enacted, the proposal generates basis discontinuities across borders but enhances state revenue and may prove attractive to many states. The article reviews how states seek to enhance revenues and considers issues of cross-border taxation and the fundamental right to travel.
For Richer Or Poorer: Incentivizing Meaningful Investments In Qualified Opportunity Zones, Monica L. Keo
For Richer Or Poorer: Incentivizing Meaningful Investments In Qualified Opportunity Zones, Monica L. Keo
Seattle University Law Review
The wealth disparity in the United States is nothing new. Many have proposed wealth taxes and higher tax rates for large corporations to address income inequality; however, these proposals have been criticized as tax programs that are difficult to administer. Congress passed the Tax Cut and Jobs Act (TCJA) in 2017 and created a new investment vehicle known as the Qualified Opportunity Zone (QOZ). The QOZ program incentivizes private investors to invest their capital gains in exchange for a reduction in capital gains tax. The underlying idea of the QOZ program is to utilize a new tool designed to spur …
Law's Ability To Further The "Menstrual Movement", Christopher A. Cotropia
Law's Ability To Further The "Menstrual Movement", Christopher A. Cotropia
Law Faculty Publications
"The current menstrual movement calls for overcoming the cultural stigma associated with menstruation, achieving “menstrual equity,” and ending “period poverty.” The stigma the movement seeks to address is that menstruation is seen as taboo, unclean, and impure. The movement’s aims are twofold: First, it wants to increase awareness of menstruation and remove discrimination against those who menstruate, thus achieving menstrual equity. Second, it intends to provide greater access to menstrual hygiene products (“MHPs”), particularly for homeless and lower income people, thus eliminating period poverty. To achieve these goals, the movement is advocating to legislatively eliminate the “tampon tax” and increase …
A Major Simplification Of The Oecd’S Pillar 1 Proposal, Michael J. Graetz
A Major Simplification Of The Oecd’S Pillar 1 Proposal, Michael J. Graetz
Faculty Scholarship
In this report, Graetz suggests major modifications to the OECD’s pillar 1 blueprint proposal to create a new taxing right for multinational digital income and some product sales that would greatly simplify the proposal. The modifications rely on readily available existing financial information and would achieve certainty in the application of pillar 1, while adhering to its fundamental structure and policies.
How The State And Federal Tax Systems Operate To Deny Educational Opportunities To Minorities And Other Lower Income Students, Camilla E. Watson
How The State And Federal Tax Systems Operate To Deny Educational Opportunities To Minorities And Other Lower Income Students, Camilla E. Watson
Scholarly Works
The importance of education cannot be overstated. Education is a core principle of the American Dream, and as such, it is the ticket to a better paying job, homeownership, financial security, and a better way of life. Education is the key factor in reducing poverty and inequality and promoting sustained national economic growth. But while the U.S. Supreme Court has referred to education as "perhaps the most important function of the state and local governments," it has nevertheless stopped short of declaring education a fundamental right guaranteed under the Constitution. As a consequence, because education is not considered a fundamental …
Tax Law And The Digital Economy In Singapore, Vincent Ooi
Tax Law And The Digital Economy In Singapore, Vincent Ooi
Research Collection Yong Pung How School Of Law
This chapter is divided into three main parts: 1) international tax law, 2) domestic tax law, and 3) tax and regulation. The first part deals with the international tax system and the way it has been affected by technology. This part will focus on income tax. Existing rules of nexus, characterisation of income and treatment of data are increasingly being challenged, leading to changes in the OECD Model Convention and the implementation of the Base Erosion and Profits Shifting (“BEPS”) project. These in turn have had a considerable impact on Singapore tax law, as Singapore is an active participant in …