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House Bill 3: An Iou Texas Public Schools And Communities Of Color Cannot Afford, Candace L. Castillo 2021 St. Mary's University School of Law

House Bill 3: An Iou Texas Public Schools And Communities Of Color Cannot Afford, Candace L. Castillo

The Scholar: St. Mary's Law Review on Race and Social Justice

Abstract forthcoming.


Raising The Stakes For New Towns: State Tools To Curb Exclusionary Municipal Incorporation, Kadie Martin 2021 Boston College Law School

Raising The Stakes For New Towns: State Tools To Curb Exclusionary Municipal Incorporation, Kadie Martin

Boston College Law Review

The establishment of a new city or town affects all the communities around it. Before incorporation, an unincorporated territory typically pays taxes into its county government and receives county public services, such as participation in the county’s public schools. When an area incorporates, the new city or town effectively opts out of county services and taxes. Instead, the new municipality collects its own property taxes to fund its own public services. As a result, the surrounding county loses part of its tax base. Recently, a trend has emerged in local government law whereby majority wealthy and white unincorporated enclaves ...


The Minnesota Taconite Production Tax: An Alternative Index, Peter Kakela, Howard Haas, Dena Draskovich 2021 Michigan State University

The Minnesota Taconite Production Tax: An Alternative Index, Peter Kakela, Howard Haas, Dena Draskovich

Journal of Natural Resources & Environmental Law

No abstract provided.


Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender 2021 Northwestern Pritzker School of Law

Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender

Northwestern Journal of Law & Social Policy

The sharp and growing wealth divide in the United States has elicited significant media and public attention over the past decade, with loud calls for achieving social goals through tax system change. While wealth preservation loopholes in the Internal Revenue Code can contribute to wealth inequalities, tax policies that incentivize socially responsible, tax efficient investment offer an attractive tool for estate planning professionals while also promoting social impact programs. Additionally, while direct government investments into low-income community development, land preservation, and food security are important drivers of change, tax policies that push private capital into these causes are equally important ...


Maryland’S Digital Tax And The Itfa’S Catch-22, David Gamage, Darien Shanske, Christopher Moran 2021 Indiana University Maurer School of Law

Maryland’S Digital Tax And The Itfa’S Catch-22, David Gamage, Darien Shanske, Christopher Moran

Articles by Maurer Faculty

In this installment of Academic Perspectives on SALT, the authors examine whether statelevel taxes on digital advertising — like Maryland’s new tax — are barred by the Internet Tax Freedom Act and discuss how the act’s prohibition against “discriminatory” taxes on electronic commerce should be construed narrowly.


Criticism, Confusion Over California’S Proposition 19 Property Tax Amendments, Berenice Quirino 2021 Golden Gate University School of Law

Criticism, Confusion Over California’S Proposition 19 Property Tax Amendments, Berenice Quirino

GGU Law Review Blog

Proposition 19, the California measure narrowly approved by voters last November, created a tax break for some and tax hikes for others. Proponents of the measure tout the new tax revenue stream for the state as well as benefits for some of its vulnerable residents. In contrast, those opposed argue it disproportionately benefits wealthy, white residents while hurting people of color and low-income Californians.

The measure amended the California constitution by adding new sections to Article XIII A, which relates to tax limitations. As of April 1, 2021, Proposition 19 removes certain restrictions for eligible homeowners who transfer their home ...


Are Parent-Child Transfers Under California Prop 19 Destroying The Ability To Create Generational Wealth?, Golden Gate University School of Law 2021 Golden Gate University School of Law

Are Parent-Child Transfers Under California Prop 19 Destroying The Ability To Create Generational Wealth?, Golden Gate University School Of Law

GGU Law Review Blog

On November 3, 2020, California voters narrowly voted to pass Proposition 19 (Prop 19) which affects how California homeowners are able to pass on property to family members. Effective on February 16, 2021, parents attempting to pass on their family home to children are now inadvertently restricting how their children can and will use the home.


Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. McLaughlin, Richard Schmalbeck 2021 Loyola Law School Los Angeles

Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. Mclaughlin, Richard Schmalbeck

Amici Briefs

The twelve individuals filing this amicus brief are professors and scholars of the law of nonprofit organizations. No party in this case represents all three of charity’s key stakeholders: charities, states, and taxpayers who underwrite the charities’ funding. Amici are participating in this litigation in order to aid the Court in understanding how these three interests depend on one another. They also attempt to provide a clearer understanding of state supervision of charities and how that supervision related to federal tax law.


Taxing Cloud Computing Proves To Be Just That--Taxing, Emily A. Ivers 2021 Boston College Law School

Taxing Cloud Computing Proves To Be Just That--Taxing, Emily A. Ivers

Boston College Law Review

In February 2020, the Massachusetts Supreme Judicial Court, in Citrix Systems, Inc. v. Commissioner of Revenue ruled that the sale of cloud computing subscriptions was subject to state sales tax because it was a transfer of tangible personal property. This was the first time a state’s highest court decided on the taxability of cloud computing products. As the industry continues to grow at a rapid pace, states have struggled to determine how to tax it. Some states find these products to be a non-taxable service, whereas others stretch their definitions of tangible personal property to allow taxation. This Comment ...


Is New York’S Mark-To-Market Act Unconstitutionally Retroactive?, Reuven S. Avi-Yonah, David Gamage, Kirk J. Stark, Darien Shanske 2021 University of Michigan Law School

Is New York’S Mark-To-Market Act Unconstitutionally Retroactive?, Reuven S. Avi-Yonah, David Gamage, Kirk J. Stark, Darien Shanske

Articles by Maurer Faculty

It is well known in tax literature that rudimentary tax planning strategies enable wealthy individuals to avoid state and federal income tax on much of their true economic income. Indeed, the existing income tax has been described as being effectively optional for those who derive their income chiefly from the ownership of assets rather than the provision of services. The reason is — except for a few relatively narrowly tailored deemed-realization rules — both state and federal income taxes rely on the realization principle. Under realization accounting, taxpayers generally do not owe tax on economic gains until they sell their appreciated assets ...


How Tax Competition May Be Exacerbating Inequalities Among Washington Counties, Fabio Ambrosio 2021 University of St. Thomas, Minnesota

How Tax Competition May Be Exacerbating Inequalities Among Washington Counties, Fabio Ambrosio

University of St. Thomas Journal of Law and Public Policy

No abstract provided.


How States Should Now Consider Expanding Sales Taxes To Services, Part 2, Grace Stephenson Nielsen, Gladriel Shobe, Darien Shanske, David Gamage 2021 BYU Law

How States Should Now Consider Expanding Sales Taxes To Services, Part 2, Grace Stephenson Nielsen, Gladriel Shobe, Darien Shanske, David Gamage

Articles by Maurer Faculty

As we explained in our prior essay, state governments are experiencing severe revenue needs because of COVID-19, and expanding state sales tax bases to include services is a promising option for state governments to manage their budget shortfalls. In this, the second essay in this series — a contribution to Project SAFE: State Action in Fiscal Emergencies — we explain some of the implementation details and options for how states might go about expanding their sales tax bases to include services. In particular, we argue that there are some incremental steps that seem to be technically and politically feasible as responses to ...


The Spirit Is Willing: A Proposal For American Single Malt Whiskey, Raymond Cleaveland 2021 Seattle University School of Law

The Spirit Is Willing: A Proposal For American Single Malt Whiskey, Raymond Cleaveland

Seattle University Law Review

Over the past twenty-five years, small, independent American distilleries have carved out a new niche in the United States liquor market: craft single malt whiskey. Inspired by the success of single malt Scotch and other single malts, American craft distillers are now fighting for their own shelf behind the bar and in the liquor store aisle. In 2018, a cadre of these distillers petitioned the U.S. Treasury Department’s Alcohol and Tobacco Tax and Trade Bureau to formally recognize a new category of whiskey in the Code of Federal Regulations: American Single Malt Whiskey. For purposes of consumer protection ...


The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil 2021 Climate Leadership Council & Georgetown University Law Center

The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil

Dickinson Law Review

Climate change presents a global commons problem: Emissions reductions on the scale needed to meet global targets do not pass a domestic cost-benefit test in most countries. To give national governments ample incentive to pursue deep decarbonization, mutual interstate coercion will be necessary. Many proposed tools of coercive climate diplomacy would require a onedimensional metric for comparing the stringency of climate change mitigation policy packages across jurisdictions. This article proposes and defends such a metric: the carbon price equivalent. There is substantial variation in the set of climate change mitigation policy instruments implemented by different countries. Nonetheless, the consequences of ...


Table Of Contents, Seattle University Law Review 2021 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


New York’S Proposed Mark-To-Market Tax Decouples From Federal Tax, Henry Ordower 2021 Saint Louis University School of Law

New York’S Proposed Mark-To-Market Tax Decouples From Federal Tax, Henry Ordower

All Faculty Scholarship

A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation. If enacted, the proposal generates basis discontinuities across borders but enhances state revenue and may prove attractive to many states. The article reviews how states seek to enhance revenues and considers issues of cross-border taxation and the fundamental right to travel.


Decoupling State Income Tax From Federal: Current Taxation Of Unrealized Gain, The New York Proposal, Henry Ordower 2021 Saint Louis University School of Law

Decoupling State Income Tax From Federal: Current Taxation Of Unrealized Gain, The New York Proposal, Henry Ordower

All Faculty Scholarship

A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation. If enacted, the proposal generates basis discontinuities across borders but enhances state revenue and may prove attractive to many states. The article reviews how states seek to enhance revenues and considers issues of cross-border taxation and the fundamental right to travel.


Mandatory Tax Penalty Insurance, Michael Abramowicz 2021 George Washington University Law School

Mandatory Tax Penalty Insurance, Michael Abramowicz

Indiana Law Journal

In a mandatory tax penalty insurance regime, taxpayers would be required to find insurers to certify portions of their tax returns. A certifying insurer would be subject to a governmental auditing regime insurers of randomly selected filings would pay an amount equal to the inverse of the selection probability multiplied by the underpayment, or they would receive money from the government in the case of overpayment. The insurers function as private auditors with no incentive to underestimate their customers' tax liability. Such a regime will consume real resources, ultimately paid by taxpayers, and thus should not be imposed universally. But ...


Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney 2021 University of Pittsburgh School of Law

Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney

Articles

In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political justice ...


New Hampshire V. Massachusetts: Taxation Without Representation?, Richard Pomp 2021 University of Connecticut School of Law

New Hampshire V. Massachusetts: Taxation Without Representation?, Richard Pomp

Faculty Articles and Papers

In this article, Professor Pomp details the dispute behind New Hampshire’s pending motion in the U.S. Supreme Court.

The issue is whether Massachusetts may constitutionally subject remote-working nonresidents to its income tax when, prior to the pandemic, those workers commuted in-state.

It is beyond dispute that nonresidents who earn their income within a state can be taxed by the state. The constitutional rule that a state tax may not discriminate against interstate commerce, which ensures nonresident taxpayers are treated the same as residents, acts as a safeguard against taxation without representation. Resident taxpayers indirectly serve the tax interests ...


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