Framing Middle-Class Insecurity: Tax And The Ideology Of Unequal Economic Growth, 2017 University at Buffalo School of Law
Framing Middle-Class Insecurity: Tax And The Ideology Of Unequal Economic Growth, Martha T. Mccluskey
Martha T. McCluskey
Prevailing tax discourse rationalizes growing economic inequality. Using the example of state and local economic development “subsidy wars,” this article explores how conventional tax ideas present unequal sacrifice and risk as a public responsibility, driven by economic fact rather than unjust politics. Over the last several decades, one contributing cause of inequality has been the escalating tax and spending incentives offered by local governments to attract private business investment. This competition operates to favor wealthy corporations over small businesses, without producing broad or lasting economic gains to communities, and it erodes resources for public education, infrastructure, social services, health care, …
Property Tax: A Primer And A Modest Proposal For Maine, 2017 University of Maine School of Law
Property Tax: A Primer And A Modest Proposal For Maine, Clifford H. Goodall, Seth A. Goodall
Maine Law Review
Property taxation has been viewed for years as the perfect “dragon to be slain” and by most “as both bad and doomed.” In spite of being one of the most commonly questioned and scrutinized issues by voters and politicians, property taxation survives as the primary revenue source for local governments. Maine's experience is an example of this continuing debate. The 2005 reform attempt by the Legislature known as LD 1 is the most recent example. Municipal over-dependence on the property tax, rising property values, unfunded state mandates, loss of federal revenues, and increased spending has significantly increased the percentage of …
Brief Of Amici Curiae Tax Law Professors And Economists In Support Of Petitioner In South Dakota V. Wayfair, 2017 University of Connecticut School of Law
Brief Of Amici Curiae Tax Law Professors And Economists In Support Of Petitioner In South Dakota V. Wayfair, Richard Pomp, Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming Jr, David Gamage, Ari Glogower, Jacob Goldin, Andrew J. Haile, David J. Herzig, Hayes R. Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, James R. Repetti, Julie A. Roin, Daniel Schaffa, Erin Adele Scharff, Daniel N. Shaviro, Jay A. Soled, Sloan Speck, Kirk J. Stark, John A. Swain, Adam Thimmesch, Manoj Viswanathan, Edward A. Zelinsky, Eric M. Zolt
J. Clifton Fleming, Jr.
Tax Policy Reform: Issues To Be Addressed To The Benefit Of All Missourians, 2017 University of Missouri School of Law
Tax Policy Reform: Issues To Be Addressed To The Benefit Of All Missourians, Joel Walters
The Business, Entrepreneurship & Tax Law Review
Tax policy impacts the everday decisions made by individuals, families, and businesses. Better tax policy can generate economic activity and lower the tax burden on individual taxpayers. Missouri Department of Revenue Director, Joel Walters, believes the current Missouri tax system can be changed in ways that would make it more simple, efficient, and fair. With this article, Director Walters seeks to engage Missourians in a dialogue about the strengths and weaknesses of the current tax policy environment in Missouri. The article comprhensively examines Missouri's tax system by discussing a wide variety of topics including corporate income tax, alternatives such as …
Taxation, 2017 McGuireWoods LLP, Richmond, Virginia
Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant recent developments in the laws
affecting Virginia state and local taxation. Each section covers
legislative activity, judicial decisions, and selected opinions or
pronouncements from the Virginia Tax Department (the "Tax
Department") and the Virginia Attorney General over the past
year.
Taxation And Doing Business In Indian Country, 2017 University of Maine School of Law
Taxation And Doing Business In Indian Country, Erik M. Jensen
Maine Law Review
Economic development on the lands of the American Indian nations has been spotty at best. Almost everyone knows the great success stories with Indian gaming, which has been furthered by federal legislation, but those economic benefits have not been felt uniformly. Some tribes have prospered because of this peculiarly favored form of enterprise; others have not and, in many cases, probably cannot. Substantial economic development in Indian country will not occur without significant infusions of outside capital, but investment by non-Indian and nongovernmental sources is risky, or is perceived to be so, which leads to the same practical result. This …
The Technology Requirements Of The First Electronic Monitoring Agreement In Us For Zappers, Phantomware, And Other Sales Suppression Devices, 2017 Boston University School of Law
The Technology Requirements Of The First Electronic Monitoring Agreement In Us For Zappers, Phantomware, And Other Sales Suppression Devices, Richard Thompson Ainsworth, Robert Chicoine
Faculty Scholarship
On August 30, 2017, a plea was entered in the case of case of State of Washington v. Wong, Wash. Super. Ct., No. 16-1-00179-0, and as a result the first electronic monitoring agreement of sales transactions in the US (the “Monitoring Agreement”) was legislatively imposed on a retail business.
The Monitoring Agreement was negotiated between the State of Washington Department of Revenue (the “WA DOR”) and the taxpayer over a period of several months and is comprised of two parts: the basic agreement, which covered the obligations and rights of the parties, and an appendix, which defines the scope of …
An Uncommon Carrier: The Fcc's Unintended Effects On Constitutional Use Taxation, 2017 University of Washington School of Law
An Uncommon Carrier: The Fcc's Unintended Effects On Constitutional Use Taxation, Maricarmen Perez-Vargas
Washington Law Review
The constitutional use taxation framework, which regulates the circumstances under which states can require out-of-state sellers to collect and remit use taxes on products sold for use within the state, has not been examined by Congress or the Supreme Court since the 1990s, and then only to reaffirm a rule that had been in place since the 1960s. Since the 1960s, the Supreme Court has held that states can only collect use taxes from sellers that have a physical presence within the state and whose connections to the state are beyond connections via common carriers. The Court interpreted this rule …
The Gap Created By E-Commerce: How States Can Preserve Their Sales And Use Tax Revenue In The Digital Age, 2017 University of Oklahoma College of Law
The Gap Created By E-Commerce: How States Can Preserve Their Sales And Use Tax Revenue In The Digital Age, Jessica Nicole Cory
Oklahoma Journal of Law and Technology
No abstract provided.
Real Property Tax Exemption - Current Trends In The State Of New York, 2017 St. John's University School of Law
Real Property Tax Exemption - Current Trends In The State Of New York, Charles J. Tobin, New York State Catholic Conference Albany, New York
The Catholic Lawyer
No abstract provided.
Real Property Tax Exemption - Current Trends At The State Level, 2017 St. John's University School of Law
Real Property Tax Exemption - Current Trends At The State Level, James A. Serritella, Reuben & Proctor Chicago, Illinois
The Catholic Lawyer
No abstract provided.
The First Real-Time Blockchain Vat - Gcc Solves Mtic Fraud, 2017 Boston University School of Law
The First Real-Time Blockchain Vat - Gcc Solves Mtic Fraud, Richard Thompson Ainsworth, Musaad Alwohaibi
Faculty Scholarship
Following years of study the Gulf Cooperation Council (GCC) appears ready to adopt the recommendations of the International Monetary Fund (IMF) and put in place a tax system that will stabilize revenue. A value added tax (VAT) and corporate income tax (CIT) are considered. A VAT Framework Agreement, that functions like the VAT Directive in the EU, has been agreed.
Although new, the GCC VAT is very worthy of attention. From a tax policy perspective, it is making notable improvements to EU VAT design. The GCC VAT is (potentially) the world’s first real-time, blockchain-secured, multi-jurisdictional VAT. This is a remarkable …
A Progressive Federal Tax Credit For State Tax Payments, 2017 William & Mary Law School
A Progressive Federal Tax Credit For State Tax Payments, Eric Kades
Popular Media
No abstract provided.
First Amendment Decisions From The October 2006 Term, 2017 Duke University Law School
First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton
Erwin Chemerinsky
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.), 2017 San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Proposition 64 Legalizes Marijuana In California But The War On Drugs Continues, 2017 San Jose State University
Proposition 64 Legalizes Marijuana In California But The War On Drugs Continues, Jessica Wong
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017, 2017 San Jose State University
The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017
The Contemporary Tax Journal
No abstract provided.
Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, 2017 Washington State Office of the Attorney General
Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant
Georgia State University Law Review
This Article provides an overview of the legal, political, and societal landscapes in states that have legalized marijuana and imposed taxes on its sale. The article begins by summarizing the War on Drugs’ origins, its fiscal expenditures, and the social policies that ultimately led to its failure.
Part I briefly details the history of marijuana regulation starting from the early twentieth century up to the Obama administration’s decision to permit recreational marijuana laws to stand in Washington state and Colorado. Part II dives deeper into the social costs of the War on Drugs and outlines the hardships faced by those …
Embracing Airbnb: How Cities Can Champion Private Property Rights Without Compromising The Health And Welfare Of The Community, 2017 Pepperdine University
Embracing Airbnb: How Cities Can Champion Private Property Rights Without Compromising The Health And Welfare Of The Community, Emily M. Speier
Pepperdine Law Review
Peer-to-peer services offer participants considerable advantages whether they are a provider of such services or a user of them. The Airbnb phenomenon is an example of how technological advancement has transformed the rental industry and has signaled a societal acceptance of a sharing economy. However, the question now is to what extent cities should regulate this influx of short-term rentals while still preserving the property rights of homeowners. Much of the answer to this question depends on each city’s individual interpretation of specific areas of the law. Some legal issues raised by regulation and explored by this article include the …
The Gordian Knot: How The United States, The European Union, And Organization For Economic Cooperation And Development Took Action Against Corporate Tax Avoidance, 2017 Bryant University
The Gordian Knot: How The United States, The European Union, And Organization For Economic Cooperation And Development Took Action Against Corporate Tax Avoidance, Katlyn Twomey
Honors Projects in History and Social Sciences
In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.S. firms pay a measly 3% in tax to foreign governments on those profits, rather than the 35% U.S. corporate tax rate. How are these corporations able to legally avoid paying taxes on a large percentage of their profits? Many use various loopholes in the laws to shift profits into other countries or U.S. states referred to …