Social and Behavioral Sciences Commons^™

Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2007), Ron Darden

MTAS Publications: Technical Bulletins

The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.

Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2007), Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.

Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2007), Ron Darden

MTAS Publications: Technical Bulletins

The personal use of a city-owned vehicle is taxable to the employee.

Rhea, Thomas Stockdale, 1871-1946 (Sc 1520), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 1520. Letter from "Headquarters of Thomas S. Rhea for Governor" in Bardstown, Kentucky, to constituents in Nelson County addressing the issue of what sales taxes had done for that particular county.

Hot Topic: State Of Tennessee Property Tax Freeze Program, Dick Phebus

MTAS Publications: Hot Topics

MTAS suggests that municipalities defer action on any ordinance implementing the tax freeze program until after the final rules have been developed. Includes a sample resolution that creates a study committee to consider the impact of such a program prior to adoption.

Local Sales Tax Handbook, Dennis Huffer, David Conner

MTAS Publications: Full Publications

Any county by resolution or any city by ordinance can levy the local sales tax at a combined rate up to 2.75 percent.

Hot Topic: 2007-2008 State Shared Taxes And Appropriations, Dick Phebus

MTAS Publications: Hot Topics

Based on revenue projections for FY 2007-2008, cities are expected to receive approximately $111.20 per capita for the fiscal year beginning July 1, 2007.

Historical Evolution And Future Of Natural Resources Law And Policy: The Beginning Of An Argument And Some Modest Predictions, Sally K. Fairfax, Helen Ingram, Leigh Raymond

The Future of Natural Resources Law and Policy (Summer Conference, June 6-8)

8 pages.

Includes bibliographical references

"Sally Fairfax, UC-Berkeley, Helen Ingram, UC-Irvine, and Leigh Raymond, Purdue University" -- Agenda

Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2007), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $28.49 per capita.

Hot Topic: The Recent Attorney General Opinion And Its Effect On The Availability Of Development Taxes And Impact Fees To Municipalities, Josh Jones

MTAS Publications: Hot Topics

The attorney general’s opinion confirms that the new law nullifies the authority of cities to levy adequate facilities taxes after the effective date.

Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits, Ron Darden

MTAS Publications: Technical Bulletins

The personal use of a city-owned vehicle is taxable to the employee.

Death And Taxes, Including Inflation: The Public Versus Economists, Jeffrey Rogers Hummel

Faculty Publications

Inflation worries the general public much more than it does the economics profession, and economists remain perplexed as to exactly why. The costs that concern economists are inflation’s deadweight loss. But that is only a part of the losses that concern the public, because inflation simultaneously transfers some of people’s income into the hands of government. The fact that the seigniorage tax may pay for programs they favor is a separate issue. Moreover, unlike income and other taxes, which people in democratic countries may think they have some control over through voting, seigniorage appears utterly arbitrary. In fact, people can …

Death And Taxes, Including Inflation: The Public Versus Economists, Jeffrey Rogers Hummel

Jeffrey Rogers Hummel

Inflation worries the general public much more than it does the economics profession, and economists remain perplexed as to exactly why. The costs that concern economists are inflation’s deadweight loss. But that is only a part of the losses that concern the public, because inflation simultaneously transfers some of people’s income into the hands of government. The fact that the seigniorage tax may pay for programs they favor is a separate issue. Moreover, unlike income and other taxes, which people in democratic countries may think they have some control over through voting, seigniorage appears utterly arbitrary. In fact, people can …