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Alternatives To High Nebraska Agricultural Land Real Estate Taxes, Part 1 Of 2: Capital Gains And Alternative Investments, Austin Duerfeldt 2020 University of Nebraska-Lincoln

Alternatives To High Nebraska Agricultural Land Real Estate Taxes, Part 1 Of 2: Capital Gains And Alternative Investments, Austin Duerfeldt

Extension Farm and Ranch Management

First paragraph

In Nebraska, most of my conversations about managing agricultural properties, whether rental or production, tend to steer toward real estate taxes at some point. While many counties in Nebraska have seen agricultural land taxes drop slightly since the 2015-2017 period, they are still a significant portion of operational expense. For example, dryland acres in Southeast Nebraska ballpark around $60 an acre. For someone looking to cash rent inherited ground, this becomes a major point of concern when looking for a tenant. If that ground cash rents for $190 an acre, and $60 an acre goes towards real estate ...


States Should Quickly Reform Unemployment Insurance, Brian Galle, David Gamage, Erin Scharff, Darien Shanske 2020 Georgetown University Law Center

States Should Quickly Reform Unemployment Insurance, Brian Galle, David Gamage, Erin Scharff, Darien Shanske

Articles by Maurer Faculty

COVID-19 is causing mass layoffs and related economic hardship, as well as budget crises for state and local governments. This article is part of Project SAFE (State Action in Fiscal Emergencies), an academic effort to help states weather the fiscal crisis by providing policy recommendations backed by research. This article will focus on how state governments should reform unemployment insurance (UI) eligibility and benefits and the taxes funding these programs.


The Ordinary Diet Of The Law: How To Interpret Public Law 86-272, Darien Shanske, David Gamage 2020 University of California, Davis

The Ordinary Diet Of The Law: How To Interpret Public Law 86-272, Darien Shanske, David Gamage

Articles by Maurer Faculty

Indeed, in today’s world, filled with legal complexity, the true test of federalist principle may lie, not in the occasional constitutional effort to trim Congress’ commerce power at its edges, or to protect a State’s treasury from a private damages action, but rather in those many statutory cases where courts interpret the mass of technical detail that is the ordinary diet of the law.

Public Law 86-272 is an important feature of the landscape of both state corporate income taxation and state tax policy more generally. The Multistate Tax Commission is completing an important project on updating the ...


The Ground On Which We All Stand: A Conversation About Menstrual Equity Law And Activism, Bridget J. Crawford, Margaret E. Johnson, Marcy L. Karin, Laura Strausfeld Esq., Emily Gold Waldman 2020 Elisabeth Haub School of Law at Pace University

The Ground On Which We All Stand: A Conversation About Menstrual Equity Law And Activism, Bridget J. Crawford, Margaret E. Johnson, Marcy L. Karin, Laura Strausfeld Esq., Emily Gold Waldman

Elisabeth Haub School of Law Faculty Publications

This essay grows out of a panel discussion among five lawyers on the subject of menstrual equity activism. Each of the authors is a scholar, activist or organizer involved in some form of menstrual equity work. The overall project is both enriched and complicated by an intersectional analysis.

This essay increases awareness of existing menstrual equity and menstrual justice work; it also identifies avenues for further inquiry, next steps for legal action, and opportunities that lie ahead. After describing prior and current work at the junction of law and menstruation, the contributors evaluate the successes and limitations of recent legal ...


Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay 2020 Creighton University

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both ...


Taxes, Theft, And Indian Tribes: Seeking An Equitable Solution To State Taxation Of Indian Country Commerce, Adam Crepelle 2020 Southern University Law Center

Taxes, Theft, And Indian Tribes: Seeking An Equitable Solution To State Taxation Of Indian Country Commerce, Adam Crepelle

West Virginia Law Review

No abstract provided.


The Strange Case Of The Seven Assessors, Janet Howard, Shaun Rafferty 2020 Howard Policy Solutions LLC

The Strange Case Of The Seven Assessors, Janet Howard, Shaun Rafferty

New England Journal of Public Policy

New Orleans was, before Katrina, the only parish (county) in Louisiana to have multiple assessors. There were seven. Each of them had his or her own district, and collectively they formed the Board of Assessors. The strange structure was the vestige of times past, with no rhyme or reason in modern times.


Steiner V. Utah: Designing A Constitutional Remedy, Michael S. Knoll, Ruth Mason 2020 University of Pennsylvania Carey Law School

Steiner V. Utah: Designing A Constitutional Remedy, Michael S. Knoll, Ruth Mason

Faculty Scholarship at Penn Law

In an earlier article, we argued that the Utah Supreme Court failed to follow and correctly apply clear U.S. Supreme Court precedent in Steiner v. Utah when the Utah high court held that an internally inconsistent and discriminatory state tax regime did not violate the dormant commerce clause. Unfortunately, the Supreme Court recently declined certiorari in Steiner, but the issue is unlikely to go away. Not every state high court will defy the U.S. Supreme Court by refusing to apply the dormant commerce clause, and so the Court will sooner or later likely find itself facing conflicting interpretations ...


Bellsouth V. Cobb County And The 9-1-1 Act: Taxation Without A Right Of Action, Davis Lackey 2020 Mercer University School of Law

Bellsouth V. Cobb County And The 9-1-1 Act: Taxation Without A Right Of Action, Davis Lackey

Mercer Law Review

The State of Georgia has long recognized the importance of providing emergency services for its citizens. The on-call availability of medical services in our communities is a vital resource for those in need. The Georgia Legislature enacted the Emergency Telephone Number “911” Service Act of 1977 (9-1-1 Act or Act), which streamlined the emergency services phone number into a single, three-digit emergency number that would effectively reduce response time. Specifically, the Georgia General Assembly was concerned with the existence of too many phone numbers for emergency services throughout the state. In 2005, the Georgia General Assembly amended the Act that ...


Someone To Lien On: Privatization Of Delinquent Property Tax Liens And Tax Sale Surplus In Massachusetts, Caroline Enright 2020 Boston College Law School

Someone To Lien On: Privatization Of Delinquent Property Tax Liens And Tax Sale Surplus In Massachusetts, Caroline Enright

Boston College Law Review

In Massachusetts, as well as in twenty-eight other states in the nation, municipalities can sell delinquent property tax liens to private investors. In exchange for paying for the debt, the private entity can collect interest rates of up to sixteen percent and levy additional fees on the homeowner. If the homeowner is unable to pay the rapidly growing amount they owe, absolute title of the property, which includes any profits from the subsequent sale, passes to the private entity—providing them with the property for pennies on the dollar. This practice was introduced as a tool to enable municipalities to ...


Tax Cannibalization By State Corporate Taxes: Policy Implications, Darien Shanske, David Gamage 2020 University of California, Davis

Tax Cannibalization By State Corporate Taxes: Policy Implications, Darien Shanske, David Gamage

Articles by Maurer Faculty

The tax cannibalization problem is especially large for state corporate income taxes because state governments piggyback on a deeply flawed federal corporate tax base. In this article, we clarify a point of possible confusion about these issues and then discuss some policy implications.


Tax Cannibalization By State Corporate Taxes: Revised Estimates, David Gamage, Darien Shanske 2020 Indiana University Maurer School of Law

Tax Cannibalization By State Corporate Taxes: Revised Estimates, David Gamage, Darien Shanske

Articles by Maurer Faculty

To what extent do our prior estimates for the tax cannibalization problem still apply post-2017? In this article we address that question, focusing on the implications of the reduced federal corporate income tax rate.


The Threshold Question: Oklahoma’S Taxing Task After South Dakota V. Wayfair, Jonathan Rogers 2020 University of Oklahoma College of Law

The Threshold Question: Oklahoma’S Taxing Task After South Dakota V. Wayfair, Jonathan Rogers

Oklahoma Law Review

No abstract provided.


Alternative Methods To Regulating Paid Uncredentialed Tax-Return Preparers Post Loving, Mikell Washington 2020 American University Washington College of Law

Alternative Methods To Regulating Paid Uncredentialed Tax-Return Preparers Post Loving, Mikell Washington

Upper Level Writing Requirement Research Papers

No abstract provided.


In Memory Of Professor James E. Bond, Janet Ainsworth 2020 Seattle University School of Law

In Memory Of Professor James E. Bond, Janet Ainsworth

Seattle University Law Review

Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.


Table Of Contents, Seattle University Law Review 2020 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


State And Local Taxation, Brian Sengson, DiAndria Green, David Greenberg 2020 Mercer University School of Law

State And Local Taxation, Brian Sengson, Diandria Green, David Greenberg

Mercer Law Review

This Article surveys the most critical and comprehensive changes in Georgia law occurring between June 1, 2017, and May 31, 2019.1 In addition to noteworthy cases decided in state and federal courts, this Article details legislation enacted during the survey period that affects Georgia tax law.

  • State Constitutional Changes
  • Georgia Sales and Use Taxation
  • Georgia Income Taxation
  • State Tax Credits
  • State Tax Controversy


The Dormant Foreign Commerce Clause After Wynne, Michael S. Knoll, Ruth Mason 2020 University of Pennsylvania Carey Law School

The Dormant Foreign Commerce Clause After Wynne, Michael S. Knoll, Ruth Mason

Faculty Scholarship at Penn Law

This Essay surveys dormant foreign Commerce Clause doctrine to determine what limits it places on state taxation of international income, including both income earned by foreigners in a U.S. state and income earned by U.S. residents abroad. The dormant Commerce Clause similarly limits states’ powers to tax interstate and foreign commerce; in particular, it forbids states from discriminating against interstate or international commerce. But there are differences between the interstate and foreign commerce contexts, including differences in the nationality of affected taxpayers and differences in the impact of state taxes on federal tax and foreign-relations goals. Given current ...


Tax Policy And Our Democracy, Clinton G. Wallace 2020 University of South Carolina School of Law

Tax Policy And Our Democracy, Clinton G. Wallace

Michigan Law Review

Review of Anthony C. Infanti's Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves.


New York City Property Taxes And Appeals: A Systemic Subversion Of Constitutional Rights, Phoenix Marino 2020 New York Law School

New York City Property Taxes And Appeals: A Systemic Subversion Of Constitutional Rights, Phoenix Marino

NYLS Law Review

No abstract provided.


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