Taxation-State and Local Commons^™

State Income Tax Examinations Of S Corporations, Partnerships, And Their Owners, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.

Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant developments in the law affect- ing Virginia taxation. Each section covers recent legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Attorney General of Virginia over the past year. The overall purpose ofthis article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on their practices. This article will not, however, discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.

A Complete Property Right Amendment, John H. Ryskamp

ExpressO

The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.

Tribal-State Gaming Compacts And Revenue Sharing Provisions: Are The States Upping The Ante? , Richard L. Skeen

ExpressO

In the ten years following, the Supreme Court’s ruling in the Seminole Tribe v. Florida, Indian Gaming has grown to over a $19 billion a year industry, in 26 States, involving over 241 Approved Class III Tribal Gaming Ordinances. States have been eager to get a piece of this ever-increasing pie. Some commentators have predicted that States will be reluctant to enter into new compacts or renew existing compacts, however, other’s have indicated that States will continue to demand a percentages of Gaming revenues.

This comment addresses the central issue of whether the Tribal-State compacts entered into subsequent to the …

What’S The Hang Up? The Future Of Voip Regulation And Taxation In New Hampshire, Kate Winstanley

The University of New Hampshire Law Review

Alice in Austria wishes to call her friend Bob in Boston, using a Boston area code to avoid charges for an international call. Using VoIP, Alice may initiate her call from any location in Austria where she may find Internet access. Once Alice connects to the Internet, she can transmit her call with the aid of a VoIP service provider, such as Skype. In order to hear and communicate with Bob, Alice can rely on a microphone and a headset that she can plug into her computer. Through VoIP, not only may Alice carry on a telephone conversation, but most …

Five Recommendations To Law Schools Offering Legal Instruction Over The Internet, Daniel C. Powell

ExpressO

This article addresses the emerging market for legal distance education. The market is being driven by recent changes in ABA regulations, as well as specialization in the curriculum, and expanding costs of traditional education. We are seeing the emergence of legal distance education consortiums, which offer a platform for the trading or selling of courses and programs.

However, much skepticism remains about the ability of distance education technology to offer law schools and law students a sufficiently interactive pedagogy. In the words of Supreme Court Justice Ruth Bader Ginsburg legal education is a “shared enterprise, a genuine interactive endeavor” that …

Designing Interstate Institutions: The Example Of The Ssuta, Brian D. Galle

ExpressO

This Article presents a case study in designing cooperative interstate institutions. It takes as its subject the Streamlined Sales and Use Tax Agreement (“SSUTA”), a recently-developed compact among the States now awaiting congressional ratification. The SSUTA’s primary goal is to bring uniformity to the field of state and local sales taxation, a regime in which multi-jurisdictional sellers now confront literally thousands of different sets of rules. I predict here that the SSUTA as currently designed is unlikely to accomplish that goal, and attempt to suggest possible amendments that could improve its expected performance. From these efforts I extract larger lessons …

Finding The Constitutional Right To Education In San Antonio School District V. Rodriguez, John H. Ryskamp

ExpressO

In Lawrence v. Texas, the Supreme Court abolished the scrutiny regime because it impermissibly interfered with an important fact, liberty. And yet, even in earlier cases which ostensibly upheld the scrutiny regime, it is difficult to see that the Court ever did so to the detriment of facts it considered important. In short, the Court often (always?) found itself raising the level of scrutiny for a fact in the same case it upheld the regime, leaving us to wonder if the scrutiny regime ever actually had any effect at all, or even whether the Court felt it was relevant. As …

Should Internet Protocol-Enabled Video Service Provided Over A Telephone Network Be Regulated As A Cable Service?, Hal J. Singer, J Gregory Sidak, Robert W. Crandall

ExpressO

We examine whether, on legal or policy grounds, Internet protocol-enabled video services provided over a telephone network should be regulated as a cable service. We evaluate the history of cable regulation and the services that Congress envisioned to be regulated when it first drafted legislation establishing a regulatory framework for cable television services in 1984. We then examine numerous differences between the IP-enabled video services delivered over a telephone network and those that Congress envisioned when regulating cable television service in 1984 and in subsequent years when it revised the Cable Act of 1984. Finally, we find that municipal franchise …

Constitutional Limits On State Taxation Of Nonresident Trusts: Gavin Misinterprets And Misapplies Both Quill And Mcculloch, Joseph W. Blackburn

ExpressO

No abstract provided.

Forcing Fairness In State Taxation, Randall J. Gingiss

ExpressO

The article recommends amending the Internal Revenue Code to change to deduction for state and local income taxes to a credit up to some defined limit. This change will encourage states without an income tax to enact one at no cost to its taxpayers and will help these states and other states with a low income tax rate find a politically acceptable way to end the financial crisis in which many states find themselves. Recent recommendations of the Presidential Advisory Panel on Federal Tax Reform advocate eliminating the deduction for state and local taxes to finance elimination of other undesirable …

A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And The Tax Code, Brian Galle

ExpressO

Our federal government annually donates more than $75 billion in potential revenue to the States under section 164 of the Tax Code, the provision allowing itemizing taxpayers to deduct the cost of the state and local income, property, and sales taxes they paid during the tax year. This Article argues that expenditure may be a massive mistake. The deduction is, in theory, supposed to further federalism, by shifting revenues -- and therefore regulation -- downwards from the federal government to states and their local subsidiaries. What few commentators seem yet to have recognized, though, is that using the deduction for …

Property Tax Reassessment: Who Needs It?, Stewart E. Sterk, Mitchell L. Engler

Articles

No abstract provided.

Michigan's Business Taxes And Economic Development: Possible Reforms, Timothy J. Bartik

Testimonies

No abstract provided.

Up And Down And Back Again: Troubled Childhood Childhood Notwithstanding, Washington's Stand Alone Estate Tax Deserves To Be Defended, Christine M. Mumford

Seattle University Law Review

This Comment evaluates the history of Washington's estate tax from the pre-2005 frozen scheme, through the Supreme Court's analysis and mandate in Estate of Hemphill v. State, and up to the legislation enacted in May 2005. Part II provides a background on EGTRRA and evaluates the extent of its changes nationwide. Part III critically reviews Washington's estate tax history, and examines both the seminal Initiative 402 and the legislative history supporting the shift away from federal conformation. Part IV analyzes how the court's 2005 ruling provided the catalyst for legislative change, and provides a summary of Hemphill and the arguments …

Can A State Tax The Fuel That Is Sold By Non-Indian Distributors To A Tribal Gas Station, Bethany Berger

Faculty Articles and Papers

No abstract provided.

State Ex Rel. Oklahoma Tax Commission V. Texaco Exploration & Production, Inc.: Favoring The Drafting Party?, Jonathan D. Morris

Oklahoma Law Review

No abstract provided.

Point & Counterpoint: Should The Home Mortgage Interest Deduction Be Reduced?, Deborah Geier, Stuart G. Lazar

Other Scholarship

Included among President Bush’s Advisory Panel on Federal Tax Reform’s recommendations were three proposals related to the current home mortgage interest deduction. Instead of a deduction, the panel recommended a flat 15% credit. Instead of the current $1,100,000 mortgage caps, the panel recommended a mortgage cap based on the median regional price of housing. Finally, the panel recommended limiting the deduction to interest paid on only one home and eliminating the deduction for interest on home equity indebtedness.

The Panel Report praises the Tax Reform Act of 1986, albeit with a caveat: “While the 1986 Act was a historic event, …

Taxation Burden And Fairness In Nevada, Bernard Malamud, Marc Hechter

Social Health of Nevada Reports

Nevada has long been a low-tax state. In a 1968 study, The Amount and Source of State Taxes in Nevada, Robert Rieke reported taxes on Nevada residents were considerably below the national average as a fraction of income. These taxes were regressive, falling more heavily on low income Nevadans than on high income Nevadans.

The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg

Faculty Publications

No abstract provided.

The Renaissance Of Tribal Sovereignty, The Negative Doctrinal Feedback Loop, And The Rise Of A New Exceptionalism, Sarah Krakoff

Publications

No abstract provided.

Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein

Scholarly Works

If anything is clear about Cuno and the controversy the opinion has spawned, it is that Congress has the last word on the matter. Whether Congress will speak to the issues Cuno has raised is currently an open question, although in one narrow respect Congress already has. Broader legislation, however, has been introduced into Congress as the "Economic Development Act of 2005," and debate over the efficacy and wisdom of this proposal is as intense as the debate over the defensibility of Cuno itself. My purpose here is not to join that debate, although I am already on record as …

Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein

Scholarly Works

This article examines the judicially developed rules limiting interstate tax competition in the United States and the constitutional framework out of which they arise.

The Future Of The Dormant Commerce Clause: Abolishing The Prohibition On Discriminatory Taxation, Edward A. Zelinsky, Brannon P. Denning

Articles

Professor Edward A. Zelinsky, of the Cardozo School of Law, argues that "[i] t is time to abolish the dormant Commence Clause prohibition on discriminatory taxation." This is so, he writes, because "the prohibition is today doctrinally incoherent and politically unnecessary." The incoherence, Zelinsky maintains, stems from the disparate treatment by the United States Supreme Court of economically identical activities: "discriminatory taxation favoring local industries," which the doctrine prohibits, and "direct expenditures subsidizing those same industries," which it permits. It is unnecessary, Zelinsky argues, because Congress is able, and better suited, to police any state abuses. In short, "[l]ike a …

Passport To Toledo: Cuno, The World Trade Organization, And The European Court Of Justice, Reuven S. Avi-Yonah

Articles

The purpose of this article is to try to place the debate about Cuno v. DaimlerChrysler in a broader perspective by connecting it with the overall discussion of harmful tax competition. It discusses two hypothetical scenarios under which the city of Toledo, Ohio, is (a) a separate country and (b) a member state of the European Union. If the first hypothetical were true, the tax incentives offered by Toledo would violate the rules of the World Trade Organization; if the second hypothetical were true, the tax incentives would also violate the Treaty of Rome, as interpreted by the European Court …

Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant developments in the law affecting Virginia taxation. Each section covers recent legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Virginia Attorney General over the past year. The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on their practices. This article will not, however, discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.

Perpetuities Or Tax: Explaining The Rise Of The Perpetual Trust, Max M. Schanzenbach, Robert H. Sitkoff

Public Law and Legal Theory Papers

By abolishing the Rule Against Perpetuities, 21 states have validated perpetual trusts. The prevailing view among scholars is that the 1986 generation skipping transfer (GST) tax prompted the movement to abolish the Rule by conferring a salient tax advantage on long-term trusts. However, an alternate view holds that demand for perpetual trusts stems from donors’ preference for control independent of tax considerations. Proponents of both views have adduced supporting anecdotal evidence. Using state-level panel data on trust assets prior to the adoption of the GST tax, we examine whether a state’s abolition of the Rule gave the state an advantage …

Streamlined Sales And Use Tax Agreement: Is Your Business Ready For Compliance?, Anthony D. Milewski Jr.

Washington Journal of Law, Technology & Arts

As electronic commerce grows, states continue to lose tax revenue from vendors who fail to collect taxes on goods sold over the Internet. The problem has become so severe that 44 states and the District of Columbia are working on legislation, known as the Streamlined Sales and Use Tax Agreement, to simplify collection of taxes from Internet vendors. The Agreement simplifies rates and requires businesses to collect taxes when selling goods in remote locations. Businesses need to pay particular attention to this new Agreement for two reasons. First, it is likely to become law in nearly every state, and second, …