Taxation-State and Local Commons^™

Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.

South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa

The Contemporary Tax Journal

No abstract provided.

A Georgist Perspective Of Petroleum Taxation, Joseph Leeson

Indiana Journal of Global Legal Studies

Over a century ago, the town of Arden, Delaware, was founded on a unique single-tax-community system that radically altered the popular concept of land ownership. This system was premised on concepts developed by a man few know today but who was a major figure in economics during the 1800s, Henry George. George's public finance theory has been described as having received "intermittent attention over the years, with many eminent names in economics making at least a passing comment, but it has seen comparably little action in the policy debate arena and has been largely ignored by the modern era of …

Municipal Annexation Reform In Texas: How A Victory For Property Rights Jeopardizes The State’S Financial Health, Julie Polansky Bell

St. Mary's Law Journal

Municipal annexation is the expansion of city boundaries. The greatest motivator behind municipal annexation is maintaining and improving economic prosperity of the annexing authority. The issue of annexation involves a balance of rights between property owners and municipalities of the state. Historically, Texas cities had broad annexation authority under an involuntary annexation scheme. However, in recent years the power has shifted as lawmakers have given property owners greater control over the annexation process. This trend culminated in the passage of the Municipal Annexation Right to Vote Act (MARVA) by the 85th Texas Legislature, which severely limits annexation authority.

Texas municipalities …

Equal Protection Supreme Court Appellate Division Third Department

Touro Law Review

No abstract provided.

Tearing Down The Wall: How Transfer-On-Death Real-Estate Deeds Challenge The Inter Vivos/Testamentary Divide, Danaya C. Wright, Stephanie L. Emrick

Maryland Law Review

This Article will examine one of the most recent will substitutes, the transfer-on-death (“TOD”) real-estate deed. Nearly half of the states have recognized, through common-law forms or legislation, a mechanism to allow for the transfer of real property on death without using a will, without following the will formalities, and without necessitating probate. This new tool in the estate planner’s toolbox is invaluable: revocable trusts have proven too expensive for decedents of modest means, and wills continue to require formalities that can easily frustrate non-lawyer-drafted estate documents. But the variety of TOD deed rules and mechanisms that the different states …

Place-Based Jobs Policies, Timothy J. Bartik

Presentations

No abstract provided.

Defining Fishing, The Slippery Seaweed Slope, Ross V. Acadian Seaplants Ltd., Rebecca P. Totten

Ocean and Coastal Law Journal

In Maine, the intertidal zone has seen many disputes over its use, access, and property rights. Recently, in Ross v. Acadian Seaplants, Ltd., the Maine Supreme Judicial Court, sitting as the Law Court, held that rockweed seaweed in the intertidal zone is owned by the upland landowner and is not part of a public easement under the public trust doctrine. The Court held harvesting rockweed is not fishing. This case will impact private and public rights and also the balance between the State's environmental and economic interests. This Comment addresses the following points: first, the characteristics of rockweed and the …

Winding Back "Wayfair": Retaining The Physical Presence Rule For State Income Taxation, Nathan Townsend

Vanderbilt Law Review

In 2018, the U.S. Supreme Court decided South Dakota v. Wayfair, Inc., a case abrogating the physical presence rule from Quill Corp. v. North Dakota. The physical presence rule barred a state from forcing a retailer to collect sales taxes on the state's behalf if the retailer lacked a physical presence within the state. The decision came after a decades-long effort by the states to reach sales-tax revenue effectively pushed beyond their reach by the physical presence rule. While enabling states to reach a new revenue source, the Court failed to take full account of the reliance interests dependent on …

The Rhode Island Earned Income Tax Credit: History And Analysis, Andrew Boardman

Senior Honors Projects

This paper offers a comprehensive political history of the Rhode Island Earned Income Tax Credit (EITC) and an analysis of Rhode Island EITC recipients. It explores the history of the Rhode Island EITC, an income subsidy available to low-income workers, from its introduction in 1975 through 2018. It details the forces behind expansions and reforms and the effects of those changes. It also analyzes microdata to construct a profile of current EITC recipients. This paper concludes that the Rhode Island EITC has historically been viewed as both a poverty alleviation program and an incentive for labor market work. The Rhode …

Free Money, But Not Tax-Free: A Proposal For The Tax Treatment Of Cryptocurrency Hard Forks, Danhui Xu

Fordham Law Review

Cryptocurrency has attracted extraordinary attention as one of the greatest financial innovations in recent years. Equally noticeable are the increasingly frequent cryptocurrency events, such as hard forks. Put simply, a cryptocurrency hard fork happens when a single cryptocurrency splits in two, which results in original coin owners receiving free forked coins. Such hard forks have resulted in billions of dollars distributed to U.S. taxpayers. Despite ongoing regulatory efforts, to date, the Internal Revenue Service (IRS) has yet to take a clear position on the tax treatment of cryptocurrency hard forks. The lack of useful guidance when filing tax returns has …

Reimagining Due Process: A New Approach To Regulating State Taxing Authority, Brady Plastaras

Cornell Journal of Law and Public Policy

This Note will proceed as follows: Part I provides a brief overview of the existing Due Process and Commerce Clause restrictions on state taxing authority; Part II provides an in-depth discussion of Maryland v. Wynne and the ineffectiveness of the internal consistency test; Part III discusses existing criticisms of the internal consistency test; and Part IV outlines the proposed modified due process standard.

The Coca-Cola Capitation Conundrum: The Supreme Court Of Pennsylvania Leaves Philadelphians Thirsty For Soda And Certainty In Williams V. City Of Philadelphia, John T. Morgan Jr.

Villanova Law Review (1956 - )

No abstract provided.

The Fire Rises: Refining The Pennsylvania Fireworks Law So That Fewer People Get Burned, Sean P. Kraus

Dickinson Law Review (2017-Present)

On October 30, 2017, the General Assembly of Pennsylvania passed an act that repealed the state’s fireworks law, which had prohibited the sale of most fireworks to Pennsylvanian consumers for nearly 80 years. The law’s replacement generally permits Pennsylvanians over 18 years old to purchase, possess, and use “Consumer Fireworks.” Bottle rockets, firecrackers, Roman candles, and aerial shells are now available to amateur celebrants for holidays like Independence Day and New Year’s Eve. The law also regulates a category of larger “Display Fireworks,” sets standards for fireworks vendors, and introduces a 12-percent excise tax on fireworks sales that serves to …

Taxation And Reducing Recidivism: A Legal Comparative Analysis Of Reducing Recidivism In States And A Federal Solution For The Future, Israel X. Nery, Scott B. Astrada

University of the District of Columbia Law Review

In this article, we will focus on employer-based tax incentives for hiring ex-offenders. Central to the discussion will be the Work Opportunity Tax Credit ("WOTC"), which provides a tax credit to employers who hire qualified employees/ex-offenders under the program. Additionally, we will explore various state programs modeled on a tax-based incentive and conduct a comparative assessment of where federal and state programs are effective and where there is potential for reform. Without targeted policy solutions to address employment obstacles, ex-offenders are left facing persistent employment barriers as they attempt to return to their communities and start a new life after …

Saved By Labell: Local Taxation Of Video Streaming Services, Salvatore Cocchiaro

Fordham Law Review

Over the last few years, Netflix and other video streaming services have erupted to become a preeminent form of entertainment for millennials and the public at large. With traditional forms of entertainment waning, video streaming services represent a novel source of revenue for cities. Local governments currently have numerous tax approaches that may be used to cover these services. Different cities and states have taken distinctive approaches to taxing these services. Certain jurisdictions tax them in line with traditional pay-TV providers under utility taxes, while other jurisdictions tax them under sales or amusement taxes. This Note considers these different approaches, …

The Tax Cuts And Jobs Act Of 2017: The Salt Deduction, Tax Competition, And Double Taxation, William B. Barker

San Diego Law Review

The Tax Cuts and Jobs Act of 2017 (TCJA) made many changes to federal income tax law, but none of them may be as important to the functioning of our federal system as the changes the Act made to the deduction for state and local taxes. The Act, by decreasing taxpayer savings for state and local tax expenditures in both obvious and obscure ways, has substantially increased the burden of paying state and local taxes and is a major threat to state and local government ability to tax for public benefits. The threat to state governments is demonstrated by the …

Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.

Path To Destruction: Cook County's Property Tax System Is A Cause For Concern As It Mimics The Defunct Taxing Procedures That Led To The Detroit Foreclosure Crisis, Robert Romano

Chicago-Kent Law Review

For decades, Cook County, Illinois, has had one of the highest property tax rates in the country, and as a result the County has begun to experience unprecedented foreclosure rates which has contributed, in part, to the State’s significant population decline. Residents are forced to endure a property tax system that disproportionately burdens low-income homeowners, while providing tax breaks to higher-income individuals and commercial owners. The primary causes and characteristics of Cook County’s defunct property tax system are strikingly similar to those that sent the City of Detroit spiraling into bankruptcy in 2013.

This note provides a comparative analysis of …