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Articles 31 - 40 of 40
Full-Text Articles in Taxation-State and Local
Some Kentucky Income Tax Discriminations, Charles R. Lockyer, James W. Martin
Some Kentucky Income Tax Discriminations, Charles R. Lockyer, James W. Martin
Kentucky Law Journal
No abstract provided.
The Maryland Classified Income Tax Of 1939, Caleb R. Kelly Jr.
The Maryland Classified Income Tax Of 1939, Caleb R. Kelly Jr.
Maryland Law Review
No abstract provided.
Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown
Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Indiana Law Journal
No abstract provided.
Constitutional Law--Taxation As Income Of Officer's Salary Exempt From Diminution During Term Of Office, Joseph S. Freeland
Constitutional Law--Taxation As Income Of Officer's Salary Exempt From Diminution During Term Of Office, Joseph S. Freeland
Kentucky Law Journal
No abstract provided.
Indiana Gross Income Tax Act-Interstate Commerce
Indiana Gross Income Tax Act-Interstate Commerce
Indiana Law Journal
No abstract provided.
Taxation - Jurisdiction Of A State To Tax Personal Incomes, Jack L. White
Taxation - Jurisdiction Of A State To Tax Personal Incomes, Jack L. White
Michigan Law Review
There have been comparatively few decisions of the United States Supreme Court involving questions of the jurisdiction of a state to impose income taxes, so that each case that has been reported has called for an adjustment of the earlier statements of the law in that field. Such a case was recently decided. It is the purpose of this comment to consider the earlier cases in the light of that decision, and to determine what proportion of the income of a resident, and of a non-resident, a state may tax.
A Survey Of The Maryland Income Tax Law, James T. Carter
A Survey Of The Maryland Income Tax Law, James T. Carter
Maryland Law Review
No abstract provided.
Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown
Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Principles That Should Govern In The Framing Of Tax Laws, Thomas M. Cooley
Principles That Should Govern In The Framing Of Tax Laws, Thomas M. Cooley
Articles
The problem of suitable and justtaxation is one which is forever demanding solution, butnever solved. Adam Smith gave to the world certain rules which should governin taxation, the first of which was that "The subjects of every state ought to contribute towards the support of the government as nearly as possible in proportion to their respective abilities - that is, in proportion to the revenue which they respectively enjoy under the protection of the state." While most writers on political economy have been disposed to accept this as a sound and just rule, some have objected to it that it …