Taxation-State and Local Commons^™

Tax Expenditure Limitations (Tels) And State Expenditure Structure, Jeffrey M. Kulik

All Capstone Projects

Background: Tax Expenditure Limitations (TELs) are limits placed on either outlays of cash or creation of new revenues via tax levy by states. There have been many TEL initiatives since the so-called Taxpayer Revolt of the late 1970s.

Purpose: This paper analyzes the impact of TELs on different types of state expenditures. This study provides a comparative analysis of different types of TELs on the state level and aims to evaluate the effect of TEL policy on state expenditure structures.

Methods: Using panel data analysis, this work finds that states with more stringently binding tax and expenditure limitations-in addition to …

The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill

The Catholic Lawyer

No abstract provided.

Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons, Heidi A. Hillyer

Barry Law Review

No abstract provided.

Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove

Richmond Journal of Law and the Public Interest

This article discusses the tax schemes of newly legal recreational marijuana in both Colorado and Washington and how these taxes are similar to other taxes the state levies. This article then examines the policies behind the taxation of marijuana, including competing theories of taxation. Finally, this article concludes that while both states succeed in generating revenue, the taxing scheme employed fails to optimize revenue, creating deadweight loss for both the state economy and the recreational marijuana market.

Colorado And Washington Got Too High: The Argument For Lower Recreational Marijuana Excise Taxes, Jeremy P. Gove

Richmond Public Interest Law Review

This article discusses the tax schemes of newly legal recreational marijuana in both Colorado and Washington and how these taxes are similar to other taxes the state levies. This article then examines the policies behind the taxation of marijuana, including competing theories of taxation. Finally, this article concludes that while both states succeed in generating revenue, the taxing scheme employed fails to optimize revenue, creating deadweight loss for both the state economy and the recreational marijuana market.

The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016

The Contemporary Tax Journal

No abstract provided.

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

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview Of Eli Dicker, Shruti Raja

The Contemporary Tax Journal

No abstract provided.

Claremont I And Ii - Were They Rightly Decided, And Where Have They Left Us?, John M. Lewis, Stephen E. Borofsky

The University of New Hampshire Law Review

[Excerpt] “Our children embody the enduring wonder of life. They hold our hopes for the future. We want them to be happy, to succeed in whatever they do both in work and in play. We want them to contribute to our country and the world in constructive ways.

But for these hopes to be realized our children must be educated-they must possess the requisite skills and knowledge to function well in this ever changing world. Yet, are we, as a society, meeting our responsibility to educate our children? What do we expect of our public schools? How important are these …

Interstate Commerce, Use Tax, And Aircraft In Maryland: From W.R. Grace To Complete Auto, Alexander T. Simpson

Journal of Business & Technology Law

No abstract provided.

"Cut—And That's A Wrap"—The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard

Scholarly Articles

State tax incentives for the film industry will remain part of the economic development program of many states despite recent troubled programs and calls by public advocacy groups to reign in or eliminate such programs. Some states have reduced or eliminated their film industry incentive programs, but accountability remains an issue for the forty-five percent of states with film incentive programs that do not require audit verification or substantiation of the benefits gained from the programs. The U.S. film industry continues to grow and there is opportunity for states with well-developed programs and rigorous compliance standards to be successful—providing net …

Tax Cannibalization And State Government Tax Incentive Programs, David Gamage, Darien Shanske

Articles by Maurer Faculty

States and localities offer businesses an enormous amount of tax incentives to locate within their jurisdictions despite: 1) the mass of evidence that suggests that these incentives are not particularly effective and, 2) substantial doubts about their constitutionality.

In this essay, we develop a new critical perspective on state tax incentives. We argue that offering these incentives permits states to offer lower taxes to more mobile businesses while keeping their overall corporate tax rates high. This is arguably not the best choice for the states, but it is definitely not the best choice for the federal government. Because the states …

Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein

Scholarly Works

This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?4

Bringing A Severance Tax On Natural Gas To Pennsylvania: Who, What, Why, When, And How?, Samuel M. Smith

Kentucky Journal of Equine, Agriculture, & Natural Resources Law

No abstract provided.

Share And Share Dislike: The Rise Of Uber And Airbnb And How New York City Should Play Nice, Alexandra Jonas

Journal of Law and Policy

Uber and Airbnb are two companies in the emerging “sharing economy” that provide individuals with a means to become entrepreneurs and benefit from a laissez-faire business model. The problem, however, is that while the benefits to users are great, so too are the risks. The dangers of operating without restraint and circumventing existing law are not only potentially harmful to unapprised users, but also adversely affect the continued use of these businesses. Every aggrieved user complaint has the potential for a lawsuit and every violation creates an opportunity for penalties. Left over are attempts by the courts and city government …

Purpose And Power Of The Group Tax Exemption In Health Care, Marie Yascko-Rosado

Richmond Journal of Global Law & Business

This article argues that the group tax exemption and consolidated group returns provide immense assistance to nonprofit healthcare organizations, because of simplicity, financial benefits and efficiency benefits. Part III will discuss what it means to be a tax-exempt entity and the legal basis for its existence, the historical basis of the exemption and its various rationales including relief of government burden, subsidy and income measurement theories. Part IV will explain the tax-exempt status in health care, the effects of the Affordable Care Act on the uninsured population, and key differences between for-profit entities and non-profit entities. Part V will both …

Using Taxes To Improve Cap And Trade, Part Ii: Efficient Pricing, David Gamage, Darien Shanske

Articles by Maurer Faculty

In this article, the first of a series, we analyze the distributional issues involved in implementing U.S. state level cap-and-trade regimes. Specifically, we will argue that the structure of California’s AB 32 regime will unnecessarily disadvantage lower-income Californians under the announced plan to give away approximately half of the permits to businesses and pollution-emitting entities.

The Federal Government's Power To Restrict State Taxation, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay evaluates the limits on the U.S. federal government’s powers to restrict the taxing powers of state governments. The essay revisits earlier debates on this question, to consider the implications of the Supreme Court’s decision in National Federation of Independent Business v. Sebelius and also academic research on the problem of tax cannibalization.

Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner In Brohl V. Direct Marketing Association, Richard Pomp

Faculty Articles and Papers

Amici curiae are 14 professors of law who have devoted much of their teaching and research to the area of state taxes and the role of state tax policy in our federal system. The amici are concerned with the effect of this Court’s dormant Commerce Clause jurisprudence on the development of fair and efficient state tax systems. No decision of this Court has had more effect on state sales and use tax systems than Quill Corporation v. North Dakota. We believe the Tenth Circuit properly decided the case below. But if the Court decides to grant the Direct Marketing Association’s …

Neighborhoods By Assessment: An Analysis Of Non-Ad Valorem Financing In California, Mathew D. Mccubbins, Ellen C. Seljan

Faculty Scholarship

Non-ad valorem assessments on property are a fiscal innovation born from financial stress. Unable to raise property taxes due to limitations, many localities have turned to these charges as an alternative method to fund local services. In this paper, we seek to explain differential levels of non-ad valorem assessment financing through the analysis of property tax records of a large and diverse set of single family homes in California. We theorize that assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that assessment financing is most common in cities with high …