Taxation-State and Local Commons^™

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

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.

Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch

Articles by Maurer Faculty

No abstract provided.

The Implications Of Csx And Dma, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay analyzes the implications of two recent Supreme Court cases on state and local taxation: Alabama Department of Revenue v. CSX Transportation Inc. and Direct Marketing Association v. Brohl. We argue that both of these decisions not only fail to resolve major issues in state and local taxation, but actually unsettle these issues.

Rethinking Tax Nexus And Apportionment: Voice, Exit, And The Dormant Commerce Clause, Edward A. Zelinsky

Articles

The dormant Commerce Clause concept of tax nexus is best understood as a rough, but serviceable, proxy for the taxpayer's standing in the political process. This perspective leads me to defend Quill Corporation v. North Dakota and the much maligned physical presence test for tax nexus. As a matter of legislative policy, the critics of this test may be correct. However, as a matter of constitutional law, the courts should adhere to an expanded physical presence standard as Congress crafts for the long term broader nexus rules based on economic presence. Taxation is an inherently and irreducibly political matter. An …

City Of Sherrill V. Oneida Indian Nation Of New York: A Regretful Postscript To The Taxation Chapter In Cohen's Handbook Of Federal Indian Law, Sarah Krakoff

Publications

No abstract provided.

State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore

Law Faculty Scholarly Articles

Our current system of state and local taxation of interstate and foreign commerce, simply put, is a mess. First, the mere number of jurisdictions that may impose taxes is seemingly limitless: each of the fifty states, plus the District of Columbia, may impose its own set of taxes. In addition, each state may authorize local government units within the state, such as counties, municipalities, townships, and special districts, to assess and collect taxes. For example, in 1994, well over 6,000 separate jurisdictions were authorized to impose sales taxes.

Second, the states may impose a wide variety of taxes and may …

State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein

Scholarly Works

If the field of state taxation has become somewhat of an academic backwater, it is not for want of issues warranting sustained scholarly attention. The Supreme Court alone has provided ample grist for the academic mill by handing down an extraordinary number of significant decisions delineating the federal constitutional restraints on state tax power. Among the state tax questions considered by the Court in recent years, none has figured so prominently and persistently in its deliberations as the states' power to tax the income of multijurisdictional corporations. In Allied-Signal, Inc. v. Director, Division of Taxation, the Court revisited the most …

Mineral Leasing In Indian Country, Reid Peyton Chambers

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

9 pages.

Contains footnotes.

The Governmental Context For Development In Indian Country: Modern Tribal Institutions And The Bureau Of Indian Affairs, Susan M. Williams

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

26 pages.

Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

Conference organizers and/or faculty included University of Colorado School of Law professors David H. Getches, Charles F. Wilkinson, Lawrence J. MacDonnell and Richard B. Collins.

Indian reservations constitute about 2.5% of all land in the country and 5% of all land in the American West. During the last two decades, Indian natural resources issues have moved to the forefront as tribal governments have dramatically expanded their regulatory programs, judicial systems. and resource development activities. This major symposium will address current developments and assess likely future directions in the areas of tribal, federal, and state regulation; tribal-state intergovernmental agreements; financing; mineral …

Selected Issues In State Business Taxation, Walter Hellerstein

Scholarly Works

This Article surveys selected issues in state business taxation. The topics were chosen with the hope that they would be of general interest to the conference for which this Article originally was prepared. The Article therefore eschews the detailed case analysis that typifies much of the law review writing about state and local taxation--including my own--and focuses instead on broader policy and economic questions that those concerned with state business taxation should find no less important. Part II of this Article considers business taxes and state tax incentives. Part III discusses federal and state tax conformity. Part IV addresses a …

State Taxation In The Federal System: Perspectives On Louisiana's First Use Tax On Natural Gas, Walter Hellerstein

Scholarly Works

The Louisiana First Use Tax is presently the subject of no less than eleven judicial proceedings in state and federal courts, including an original action pending before the Supreme Court and the Special Master to whom the case has been assigned. Any attempt to evaluate in detail the merits of these various challenges to the Louisiana levy in light of the myriad and complex issues they raise would hardly be possible in this forum. Indeed, at this junction, any such undertaking would probably be premature in light of the fact that many of the legal and evidentiary issues raised by …

State Taxation Of Interstate Business And The Supreme Court, 1974 Term: Standard Pressed Steel And Colonial Pipeline, Walter Hellerstein

Scholarly Works

It was an item of more than routine interest when the Supreme Court, late in the 1973 term, noted probable jurisdiction in two cases raising issues of central importance with respect to state tax power over interstate business. Standard Pressed Steel Co. v. Department of Revenue presented critical questions concerning due process and commerce clause limitations on a state's power to impose an unapportioned gross receipts tax on an interstate vendor; Colonial Pipeline Co. v. Traigle posed the recurring and unresolved question of the scope and vitality of the doctrine that the “privilege” of doing interstate business is immune from …

Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham

Articles by Maurer Faculty

No abstract provided.

Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.