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Table Of Contents, Seattle University Law Review 2023 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


Comparative Tax Law Guide, Kim Brooks 2023 Dalhousie University Schulich School of Law

Comparative Tax Law Guide, Kim Brooks

OER Texts

This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:

  • more deeply understand your own tax system and context;
  • learn about another country’s system and context;
  • draw general conclusions about tax law;
  • press for or support tax law change;
  • facilitate tax law harmonization or coordination among jurisdictions;
  • delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
  • explain why a country’s tax laws are the way they are; and …


Federal Data Privacy Regulation: Do Not Expect An American Gdpr, Matt Buckley 2023 DePaul University College of Law

Federal Data Privacy Regulation: Do Not Expect An American Gdpr, Matt Buckley

DePaul Business & Commercial Law Journal

No abstract provided.


Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom 2023 DePaul University College of Law

Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom

DePaul Business & Commercial Law Journal

No abstract provided.


Welcome Address, Lauren McKenzie 2023 DePaul University

Welcome Address, Lauren Mckenzie

DePaul Business & Commercial Law Journal

No abstract provided.


Front Matter, 2023 DePaul University

Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.


Convenient For Who? Apportioning State Income Taxes In The Context Of Remote Work, Brandon Smith 2023 Pepperdine University

Convenient For Who? Apportioning State Income Taxes In The Context Of Remote Work, Brandon Smith

The Journal of Business, Entrepreneurship & the Law

No abstract provided.


Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky 2023 Benjamin N. Cardozo School of Law

Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky

Amicus Briefs

As a matter of state law, New York’s own regulations and case law do not permit taxation of Professor Zelinsky’s income earned at home in Connecticut for the COVID-19 period starting on March 15, 2020. Even if New York law permitted the taxation of Professor Zelinsky’s Cardozo salary during this COVID-19 period, as a matter of federal constitutional law, the Due Process and dormant Commerce Clauses do not permit New York’s taxation of this salary earned in Connecticut. In addition, Zelinsky v. Tax Appeals Tribunal, 1 N.Y. 3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), does not apply to …


On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams 2023 Villanova University Charles Widger School of Law

On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams

Villanova Environmental Law Journal

No abstract provided.


Beneath The Property Taxes Financing Education, Timothy M. Mulvaney 2023 Texas A&M University School of Law

Beneath The Property Taxes Financing Education, Timothy M. Mulvaney

Faculty Scholarship

Many states turn in sizable part to local property taxes to finance public education. Political and academic discourse on the extent to which these taxes should serve in this role largely centers on second-order issues, such as the vices and virtues of local control, the availability of mechanisms to redistribute property tax revenues across school districts, and the overall stability of those revenues. This Essay contends that such discourse would benefit from directing greater attention to the justice of the government’s threshold choices about property law and policy that impact the property values against which property taxes are levied.

The …


Front Matter (Letter From The Editor, Masthead, Etc.), 2023 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


Sjsu Mst Information, 2023 San Jose State University

Sjsu Mst Information

The Contemporary Tax Journal

No abstract provided.


The History And Trajectory Of Major Vice Regulations In Massachusetts, Jonathan D. Zlotnik, David K. Muradian 2023 Clark University

The History And Trajectory Of Major Vice Regulations In Massachusetts, Jonathan D. Zlotnik, David K. Muradian

School of Professional Studies

No abstract provided.


The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed: Bringing The Debate To A Conclusion, Edward A. Zelinsky 2023 Benjamin N. Cardozo School of Law

The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed: Bringing The Debate To A Conclusion, Edward A. Zelinsky

Articles

It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. The contemporary nonprofit hospital is a commercial enterprise, materially indistinguishable for tax purposes from its profit-making, taxed competitor. The federal income tax and the states’ income, sales and property taxes should treat all hospitals alike, regardless of whether such hospitals are nonprofit or for-profit enterprises. In the interests of equity and efficiency, these similar institutions should be taxed similarly.

As a political matter, nonprofit hospitals will continue to defend their tax-exempt status. Like any other lucrative, vested interest, nonprofit hospitals will continue to fight …


Brief Of Amici Curiae Tax Law Professors, Young Ran (Christine) Kim 2023 Benjamin N. Cardozo School of Law

Brief Of Amici Curiae Tax Law Professors, Young Ran (Christine) Kim

Amicus Briefs

Professors Reuven S. Avi-Yonah, David Gamage, Orly Mazur, Young Ran (Christine) Kim, and Darien Shanske (collectively, “Tax Law Professors”) write this amici curiae brief in support of the Appellant in COMPTROLLER OF MARYLAND v. COMCAST — the Maryland Digital Advertising Case.

Many digital transactions currently evade sales taxation in Maryland, even though the closest non-digital analogues are subject to tax. Specifically, digital advertising platforms like Respondents obtain vast quantities of individualized data from and on Marylanders in currently untaxed transactions. The scope and value of these transactions is vast and growing, as they allow advertising platforms the lucrative opportunity to …


Force Majeure & Covid-19: A Clause Changed?, Claudia Petcu 2023 DePaul University College of Law

Force Majeure & Covid-19: A Clause Changed?, Claudia Petcu

DePaul Business & Commercial Law Journal

No abstract provided.


The Kinder, Gentler Irs? Where?, Harvey Gilmore 2023 University of Hartford

The Kinder, Gentler Irs? Where?, Harvey Gilmore

DePaul Business & Commercial Law Journal

No abstract provided.


Is It Time For Federal Regulation Of The Tax Preparer Industry? New Insights From Legal And Empirical Developments, Jessica A. Magaldi, Matthew Reidenbach, Jonathan S. Sales, John S. Treu 2023 Marquette University Law School

Is It Time For Federal Regulation Of The Tax Preparer Industry? New Insights From Legal And Empirical Developments, Jessica A. Magaldi, Matthew Reidenbach, Jonathan S. Sales, John S. Treu

Marquette Law Review

The tax preparer industry is unusual in that it involves the interpretation of an intricate and complicated tax code, but imposes no minimum requirements of competency because the industry is largely unregulated. A study by the Government Accountability Office (GAO) indicated that unregulated tax preparers commit significantly higher error rates and, based in part on that study’s findings, the Internal Revenue Service (IRS) attempted to regulate the tax preparer industry nationwide under the Registered Tax Return Preparer (RTRP) regime. This RTRP program was invalidated in Loving v. IRS, however, leaving the industry largely unregulated, except in the small minority …


Individual Home-Work Assignments For State Taxes, Hayes R. Holderness 2023 University of Richmond School of Law

Individual Home-Work Assignments For State Taxes, Hayes R. Holderness

Washington Law Review

The surge in work-from-home arrangements brought on by the COVID-19 pandemic threatens serious disruptions to state tax systems. Billions of dollars are at stake at this pivotal moment as states grapple with where to assign income earned through these remote work arrangements for tax purposes: the worker’s home or the employer’s location? Some states—intent on modernizing their income tax laws—have assigned such income to the employer’s location, but have faced persistent challenges on both constitutional and policy grounds in response.

This Article provides a vigorous defense against such challenges. The Supreme Court has long interpreted the Constitution to be deferential …


Why States Should Conform To The New Corporate Amt, David Gamage, Darien Shanske 2023 Indiana University Maurer School of Law

Why States Should Conform To The New Corporate Amt, David Gamage, Darien Shanske

Articles by Maurer Faculty

In 2022, as a key component of the Inflation Reduction Act, Congress enacted a new corporate alternative minimum tax (CAMT). With the possible exception of Alaska, states with corporate income taxes will not automatically conform to this change. But should they? Although states may not currently be seeking additional tax revenue, seasons change quickly when it comes to revenue needs. Further, there is increasing reason to believe that the corporate income tax is a progressive tax, and if so, a state might consider conforming to the CAMT as part of a revenue-neutral change to make its tax system more progressive. …


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