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Taxation-State and Local Commons™

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Income tax

Discipline
Institution
Publication Year
Publication
Publication Type

Articles 31 - 40 of 40

Full-Text Articles in Taxation-State and Local

Some Kentucky Income Tax Discriminations, Charles R. Lockyer, James W. Martin Jan 1951

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. Jan 1940

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 Jan 1940

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 Jun 1939

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 Jan 1938

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 Dec 1937

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 Jun 1937

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 Jan 1937

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 Jan 1936

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 Dec 1877

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 …