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Taxation-Transnational Commons™

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Yeshiva University, Cardozo School of Law

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Articles 61 - 73 of 73

Full-Text Articles in Taxation-Transnational

Unfunded Mandates, Hidden Taxation, And The Tenth Amendment: On Public Choice, Public Interest, And Public Services, Edward A. Zelinsky Nov 1993

Unfunded Mandates, Hidden Taxation, And The Tenth Amendment: On Public Choice, Public Interest, And Public Services, Edward A. Zelinsky

Articles

Few contemporary issues concern state and local policymakers as intensely as unfunded mandates. Mayors, county executives, city councilmen, and the professional associations representing them routinely argue that the federal and state governments have, in recent years, imposed at an accelerating rate expensive requirements on municipalities without granting corresponding funds for compliance, thereby irresponsibly straining the fiscal capacity of municipalities, hampering their ability to provide essential services, and improperly infringing upon the scope of local control. The complaints of municipal policymakers have provoked a variety of proposals for restraining unfunded mandates: obligatory disclosure of the projected costs of proposed mandates, requirements …


Revenue Sharing In The Canadian Federation: Some Pitfalls Of Fiscal Decentralization, Paul A. R. Hobson Apr 1993

Revenue Sharing In The Canadian Federation: Some Pitfalls Of Fiscal Decentralization, Paul A. R. Hobson

Cardozo Journal of International and Comparative Law

No abstract provided.


Operational Closure And Structural Coupling: The Differentiation Of The Legal System, Niklas Luhmann Mar 1992

Operational Closure And Structural Coupling: The Differentiation Of The Legal System, Niklas Luhmann

Cardozo Law Review

No abstract provided.


Justice Scalia And The Commerce Clause: Reflections Of A State Tax Lawyer, Walter Hellerstein Jun 1991

Justice Scalia And The Commerce Clause: Reflections Of A State Tax Lawyer, Walter Hellerstein

Cardozo Law Review

No abstract provided.


The Breath Of Life In The Law, David E. Van Zandt Mar 1991

The Breath Of Life In The Law, David E. Van Zandt

Cardozo Law Review

No abstract provided.


The Deductibility Of State And Local Taxes: Income Measurement, Tax Expenditures And Partial, Functional Deductibility, Edward A. Zelinsky Apr 1987

The Deductibility Of State And Local Taxes: Income Measurement, Tax Expenditures And Partial, Functional Deductibility, Edward A. Zelinsky

Articles

No abstract provided.


Transfer Taxation Without Transfer: Reflections On Employer-Provided Death Benefits, Section 2039, Disclaimers, New Forms Of Wealth, And The Evolution Of The Federal Estate Tax, Edward A. Zelinsky Jan 1984

Transfer Taxation Without Transfer: Reflections On Employer-Provided Death Benefits, Section 2039, Disclaimers, New Forms Of Wealth, And The Evolution Of The Federal Estate Tax, Edward A. Zelinsky

Articles

No abstract provided.


The Supreme Court's "Resolution" Of The Tax Accrual Workpapers Controversy, Diana Gillett Plotkin Jan 1984

The Supreme Court's "Resolution" Of The Tax Accrual Workpapers Controversy, Diana Gillett Plotkin

Cardozo Law Review

No abstract provided.


Federal Income Taxation Of Fine Art, Jeffrey C. Mccarthy Jan 1983

Federal Income Taxation Of Fine Art, Jeffrey C. Mccarthy

Cardozo Arts & Entertainment Law Journal

No abstract provided.


The Estate And Gift Tax Changes Of 1981: A Brief Essay On Historical Perspective, Edward A. Zelinsky Jan 1982

The Estate And Gift Tax Changes Of 1981: A Brief Essay On Historical Perspective, Edward A. Zelinsky

Articles

No abstract provided.


The Economic Benefit Concept Of Gross Income Applied To The Tax Treatment Of Illegal Payments, Stephen M. Breistone Jan 1982

The Economic Benefit Concept Of Gross Income Applied To The Tax Treatment Of Illegal Payments, Stephen M. Breistone

Cardozo Law Review

No abstract provided.


Year-End Divorce/Remarriage Schemes And The Applicability Of The Sham Doctrine, Elissa Kahn Halperin Jan 1981

Year-End Divorce/Remarriage Schemes And The Applicability Of The Sham Doctrine, Elissa Kahn Halperin

Cardozo Law Review

No abstract provided.


Aquisitive Liquidations And Section 334(B)(2): Kimbell-Diamond And Beyond, Stephen B. Meister Jan 1979

Aquisitive Liquidations And Section 334(B)(2): Kimbell-Diamond And Beyond, Stephen B. Meister

Cardozo Law Review

No abstract provided.