Taxation-State and Local Commons^™

Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.

Foreword, Richard Pomp

Faculty Articles and Papers

No abstract provided.

State Corporate Income Taxes: The Illogical Deduction For Income Taxes Paid To Other States, Richard Pomp

Faculty Articles and Papers

No abstract provided.

Residential Tax Exemption Policies: Trends, Impacts And Future Options For Boston, Joseph S. Slavet, Raymond G. Torto

McCormack Graduate School General Publications (active until 2013)

This is an extensive report on residential tax exemption issues in the City of Boston with an evaluation of recently proposed revisions in current policies.

Organizational Meeting, Sales Tax Study Commission

Walter Hellerstein Papers

No abstract provided.

South Dakota Airplane Tax Hangs By A Technical Thread, Jeffrey S. Lehman

Cornell Law Faculty Publications

No abstract provided.

The Impact Of Ch. 86-166, Laws Of Florida, 1986, Florida Department Of Revenue

Walter Hellerstein Papers

Introduction

This document was prepared by Department of Revenue staff as an initial examination of the impact of the enactment of Ch. 86-166, Laws of Florida which removed the exemption for professional, insurance and personal services and imposed a sales tax on "any service" performed or provided for a consideration, effective July 1, 1987. It is not intended to be an exhaustive treatise, nor could it be at this stage. It is intended to communicate the scope of Ch. 86-166 as it is presently understood along with some of the issues which have arisen during the initial examination of Ch. …

The Use And Misuse Of Interstate Tax Comparisons, Richard Pomp

Faculty Articles and Papers

No abstract provided.

Managing Change: Reflections On Innovation In The Public Sector, Ira A. Jackson, Jane P. O'Hern

New England Journal of Public Policy

In January 1983, when Governor Michael S. Dukakis appointed Ira Jackson as commissioner of revenue, the Commonwealth of Massachusetts was facing an estimated $300 million deficit. The state was also suffering from a severe loss of public confidence in the integrity of its tax administration. His first and most urgent priority being the restoration of that confidence, Commissioner Jackson implemented a three-part strategy to improve voluntary compliance with the tax laws: raising the stakes for evaders, treating honest taxpayers as customers rather than victims, and changing public attitudes about tax evasion. Productivity gains and innovative procedures at the Department of …

An Analytical Approach To State Tax Discrimination Under The Commerce Clause, Philip M. Tatarowicz, Rebecca F. Mims-Velarde

Vanderbilt Law Review

The commerce clause as an instrument of federalism facilitates a system of government that places a national government over fifty sovereign states. Federalism requires a balancing of the interest in a unified national approach to government with the competing interest in state sovereignty. As Justice Brennan explained:

"Our Constitution is an instrument of federalism. The Constitution furnishes the structure for the operation of the States with respect to the National Government and with respect to each other.. ..Because there are 49 States and much of the Nation's commercial activity is carried on by enterprises having contacts with more States than …

State And Local Taxation Of Financial Institutions:An Opportunity For Reform, C. James Judson, Susan G. Duffy

Vanderbilt Law Review

Forces at work in both public and private sectors may soon change the way state and local political subdivisions tax financial institutions. The market for financial services is changing dramatically. Governments have expanded substantially the scope of activities in which financial depositories may engage. The competitive environment for financial activities also is changing as general business corporations enter the financial services field, an area previously considered the exclusive domain of financial institutions. Financial institutions have increasing opportunities for interstate activity, which offers both risks and challenges. These changes have occurred during a period in which the extensive framework of state …

Significant Sales And Use Tax Developments During The Past Half Century, Jerome R. Hellerstein

Vanderbilt Law Review

Sales and use taxes have been the great growth taxes of state and local governments during the past half century. The general sales tax, along with selected levies on gasoline, tobacco, and liquor, has had phenomenal growth during the past fifty years. In 1932 only Mississippi imposed a general sales tax. It produced seven million dollars, less than one percent of Mississippi's total tax revenues. Taxes once introduced, however, tend to grow at least until widespread dissatisfaction leads to a taxpayers' revolt,such as California's Proposition 13' or the election of President Ronald Reagan and the ascendancy of political conservatism and …

Selected Issues In State Business Taxation, Walter Hellerstein

Vanderbilt Law Review

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 number …

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 …

Legal Perspectives On The Interstate Incidence And Shifting Of State And Local Taxes, Walter Hellerstein

Scholarly Works

Lawyers, especially constitutional lawyers, have long been concerned with the problems associated with the interstate incidence and shifting of state and local taxes. The Constitution has frequently been invoked as a restraint on the states' power to levy taxes on persons, property, or activities outside their borders. Yet the lawyer's view of tax incidence embodied in these constitutional disputes often bears little resemblance to the economist's. In recent years, however, lawyers have sought to import economic concepts of shifting and incidence into the legal analysis of the constitutional limitations on the states' power to export tax burdens to residents of …

Taxation: State And Local, Ronald H. Jacobson

Loyola University Chicago Law Journal

No abstract provided.

Effects Of Property Vs. Services Analysis On Tax Consequences Of Development Fees In Limited Partnership Real Estate Investments, Anthony J. Luppino

Faculty Works

No abstract provided.

Public Policy And The Missing Link: A Progress Report On The Design And Implementation Of The Massachusetts Linked Deposit Program, Jim T. Campen

McCormack Graduate School General Publications (active until 2013)

The idea underlying the Massachusetts Linked Deposit Program (LDP), which has been operated by the Treasurer since 1978, is that a portion of the money in the state's General Fund is deposited in Massachusetts banks, with the amounts awarded to individual banks linked to their performance in serving the people and communities of Massachusetts. Bidding banks must offer a required minimum interest rate and must furnish specific information on the composition of their loan and investment portfolios. This information is used to compute a "linked deposit score" for each bank, which provides a basis for linking the awarding of public …

The Negative Commerce Clause As A Restriction On State Regulation And Taxation: An Analysis In Terms Of Constitutional Structure, Robert A. Sedler

Law Faculty Research Publications

No abstract provided.

Fairness And Function In The New York State Tax Appeals System: Proposals For Reform, Richard Kay, Richard Pomp, Robert D. Plattner

Faculty Articles and Papers

Under current New York law, taxpayers who contest their assessments must rely upon a system of review conducted by the New York State Department of Taxation and Finance. Taxpayers, lawyers, and accountants have strongly attacked this system.1 Critical comment has also come from other, disinterested quarters. A 1975 report by the Governor's Task Force on Court Reform, for example, concluded that "the power to adjudicate tax disputes now given the State Tax Commission should be withdrawn from it." The 1979 Governor's Temporary Commission to Review the Sales and Use Tax Laws recommended the consideration of an independent tax appeals board. …

Federal Law And State Corporate Income Taxes, Charles E. Mclure, Jr.

Vanderbilt Journal of Transnational Law

Beginning as early as 1959, when the Supreme Court handed down its decision in Northwestern States Portland Cement and Stockham Valves, the business community has repeatedly asked that federal legislation be enacted to restrict the scope of permissible state action in taxing corporate income. In the intervening quarter century, the only federal legislation on state corporate income tax was P.L. 86-272, which restricted the ability of states to tax a nondomiciliary company when the company's only activity in the state was the solicitation of sales. In 1983 following the Court's decision in Container Corporation of America, foreign corporations and foreign …

The Funding Of Children's Educational Costs, Douglas A. Kahn

Articles

A plan for reduction of educational costs should take federal transfer taxes into account. The method chosen for reducing income tax liability usually will involve making gifts. To the extent that it is convenient to do so, the transfer tax consequences of making such gifts should be minimized. This article will examine the estate and gift tax consequences of the income tax reduction arrangements described herein and will consider means of structuring the transactions so as to minimize those consequences.

Urban Distress, Educational Equity, And Local Governance: State Level Policy Implication Of Proposition 2 1/2 In Massachusetts, Edward P. Morgan

McCormack Graduate School General Publications (active until 2013)

This report examines the impact of Proposition 2-1/2 on different types of communities and the implications of this impact for state aid and state-level policies. The effects of 2-1/2, especially first-year effects in public education, are evaluated from the perspective of four general policy objectives or values: equity, efficiency, accountability, and local autonomy. The primary concern of this report is for various considerations of equity and inequality.

Political Perspectives On State And Local Taxation Of Natural Resources, Walter Hellerstein

Scholarly Works

This article investigates the questions that have dominated the political debate over state and local taxation of natural resources in the federal system. It seeks to identify areas of consensus, clarify points of disagreement, and examine proposals that could provide a basis for reconciling the competing concerns. Part I briefly considers the issues as they arise within the framework of the individual state. Part II addresses interstate and interregional conflict. Part III turns to the dialogue over the role, if any, that the federal government should play in mediating the disputes.

State Tax Reform For The Eighties: The New York Tax Study Commission, Richard Pomp

Faculty Articles and Papers

No abstract provided.

State Taxation Of Interstate Commerce Under Public Law 86-272: "A Riddle Wrapped In An Enigma Inside A Mystery", Timothy J. Sweeney

BYU Law Review

No abstract provided.

Making Tax Abatements More Effective, Wayne R. Wendling

Testimonies

No abstract provided.

State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

Taxation, Wendel B. Turner

West Virginia Law Review

No abstract provided.

Virginia Tax Laws Affecting Churches, J. Rodney Johnson

Law Faculty Publications

This is the second of two articles dealing with external church law in Virginia. The first article was a restatement of all Virginia laws relating to churches except for the tax laws. The subject of taxes was reserved for special treatment at that time because of the volume of tax-related materials. For the most part these materials consist of the various constitutional and statutory taxation provisions relating to religious charities and the opinions of the Virginia Attorney General interpreting and applying these provisions. Attorney General opinions take on a special importance in this study because there is only a handful …