Civil Rico And State And Local Taxes, 2010 Florida State University College of Law
Civil Rico And State And Local Taxes, Steve R. Johnson
Scholarly Publications
Vast is the garden of state and local taxation, and exotic are some of the blossoms to be found there. This installment of Interpretation Matters will consider one of those curious blooms: use of the civil RICO statute directly or collaterally in state-local tax administration. The U.S. Supreme Court has addressed the state-local tax implications of civil RICO three times in recent years: in the Anza case in 2006, Bridge in 2008, and Hemi, decided on January 25, 2010.
The first section below sketches civil actions under the Racketeer Influenced and Corrupt Organizations Act. The next three sections describe Anza, …
Curing The Structural Defect In State Tax Systems: Expanding The Tax Base To Include Services, 2010 Mercer University School of Law
Curing The Structural Defect In State Tax Systems: Expanding The Tax Base To Include Services, Timothy R. Hurley
Mercer Law Review
"The state retail sales tax in America can be likened to an illegitimate child that was not wanted but that came anyway." At least that is how one economist has described the sales tax. He went on to state, "Being unwanted is not really unusual and it is certainly no bar to normal growth. It is even possible for the illegitimate to gain respectability." Apparently, the sale tax has gained respectability. Less than eighty years ago, there was no such tax in the United States. In 1932 Mississippi introduced what is the modem-day sales tax. Since then, forty-four states have …
The Tax Injunction Act And Federal Jurisdiction: Reasoning From The Underlying Goals Of Federalism And Comity, 2010 University of Michigan Law School
The Tax Injunction Act And Federal Jurisdiction: Reasoning From The Underlying Goals Of Federalism And Comity, David Fautsch
Michigan Law Review
States routinely contest federal jurisdiction when a state tax is challenged in federal district court on federal constitutional grounds. States argue that the Tax Injunction Act, 28 U.S.C. § 1341 (2006), bars jurisdiction and, even if the Tax Injunction Act does not apply, the principals of federalism and comity require abstention. The United States Supreme Court has not squarely addressed the scope of federalism and comity in relation to the Tax Injunction Act, and federal courts of appeal are split. In the Fourth and Tenth Circuits, federalism and comity require federal district courts to abstain even where the Tax Injunction …
Derecho De La Seguridad Social En México, 2010 ITESM Campus Puebla
Derecho De La Seguridad Social En México, Bruno L. Costantini García
Bruno L. Costantini García
Breve presentación del Derecho de la Segurida Social en México.
¿Qué es?
¿Cómo funciona?
¿Su aplicación?
State Taxation: The Role Of Congress In Defining Nexus, 2010 University of Georgia School of Law
State Taxation: The Role Of Congress In Defining Nexus, Walter Hellerstein
Presentations and Speeches
Testimony before the Subcommittee on Commercial and Administrative Law Regulatory Reform and Oversight to "help us understand the implications of defining nexus."
Currently, States levy a tax on income earned or on a transaction occurring within its borders. The taxpayer is liable only if there exists a nexus or a connection between the State and the activities of the taxpayer. Some taxpayers have expressed concerns that current State tax policies are difficult to navigate, leading to unpredictable tax bills or incurring onerous paperwork. They contend that States utilize an overly broad tax nexus standard to impose unnecessary taxes and urge …
Foreword: Rights, Remedies, And Rose, 2010 University of Kentucky College of Law
Foreword: Rights, Remedies, And Rose, Scott R. Bauries
Law Faculty Scholarly Articles
In this Foreword to the University of Kentucky’s “Rose at 20” Special Feature, I seek to introduce the three featured articles, as well as to identify two major paradigm shifts in school finance litigation that grew out of the Kentucky Supreme Court’s decision in Rose v. Council for Better Education. The Rose decision is commonly thought of as a bridge between prior education litigation strategies founded primarily on theories of equity or equality and subsequent litigation strategies founded primarily on theories of adequacy. Although the distinction between these two strategies is well-worn, it obscures two important changes to …
The Unfulfilled Promise Of The Indian Commerce Clause And State Taxation, 2010 University of Connecticut School of Law
The Unfulfilled Promise Of The Indian Commerce Clause And State Taxation, Richard Pomp
Faculty Articles and Papers
The Constitution gives Congress the right to “regulate Commerce . . . with the Indian tribes.” Has the Indian Commerce Clause achieved its purpose? Have the Courts interpreted the Clause consistent with Congressional intent? I argue that the answer is, disappointingly, “no.”
The Supreme Court has emasculated and denigrated the Indian Commerce Clause, preventing implementation of the Founders’ vision. The Court has refused to use the Clause as a shield against state taxation.
Chief Justice John Marshall had the opportunity in 1832 in Worcester v. Georgia to shape the Clause into a powerful doctrine. As a ratifier, he was privy …
E-Vat: An Electronically Collected Progressive Consumption Tax, 2010 University of Maryland School of Law
E-Vat: An Electronically Collected Progressive Consumption Tax, Daniel S. Goldberg
Faculty Scholarship
This report proposes replacing the income tax with an electronic, progressive consumption tax that couples a credit-method VAT (modified for wages) with a progressive wage tax. I have called this proposal e-VAT (a convenient contraction for an electronic value added tax), because it is based on a business-level-credit VAT and can be collected automatically and electronically at the point of sale.
The essential advantage of e-VAT over the Hall-Rabushka flat tax is that e-VAT’s use of a credit VAT as its foundation facilitates automatic and electronic collection of the tax. A credit VAT lends itself to electronic monitoring and auditing …
Beyond Batsa: State Taxation Without State Boundaries?, 2010 Washington and Lee University School of Law
Beyond Batsa: State Taxation Without State Boundaries?, Neil V. Birkhoff
Washington and Lee Law Review
In his Note, Beyond BA TSA: Getting Serious About State Corporate Tax Reform, Quinn Ryan provides us with the following: (1) an overview of the problem of diminishing state corporate tax revenues;2 (2) the basic legal principles applicable in administering state corporate income taxes;3 and (3) a history of the development of state tax nexus standards.4 Ryan uses the Business Activity Tax Simplification Act of 2009 (BATSA) to point out where reform is necessary and argues that BATSA is not the answer.6 While Ryan notes the myriad of problems with corporate income tax apportionment statutes 7 he leaves the mechanics …
Sparks Nugget: State Tax Exemption Of Food Used By Casinos For Comped Meals, 2010 Florida State University College of Law
Sparks Nugget: State Tax Exemption Of Food Used By Casinos For Comped Meals, Steve R. Johnson
Scholarly Publications
No abstract provided.
Proposition 13 And The California Fiscal Shell Game, 2010 Duke Law School
Proposition 13 And The California Fiscal Shell Game, Colin H. Mccubbins, Mathew D. Mccubbins
Faculty Scholarship
We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We find that Proposition 13 was indeed effective at reducing both ad valorem property taxes per capita and total state and local taxes per capita, at least in the short run. We further argue that there have been unintended second- ary effects that have resulted in an increased tax burden, undermining the aims of Proposition 13. To circumvent the limits imposed by Proposition 13, the state has drastically increased nonguaranteed debt, has privatized the public fisc, and has devolved the authority to lay and collect taxes and …
Beyond Batsa: Getting Serious About State Corporate Tax Reform, 2010 Washington and Lee University School of Law
Beyond Batsa: Getting Serious About State Corporate Tax Reform, Quinn T. Ryan
Washington and Lee Law Review
The state corporate income tax system is broken, and only Congress can fix it. The current state of affairs is problematic for states, burdensome for multistate corporations,2 and unfair to smaller, local businesses.3 States are unable to resolve these problems themselves; federal intervention is the only solution.
Managing Fiscal Volatility By Redefining "Tax Cuts" And "Tax Hikes", 2010 Indiana University Maurer School of Law
Managing Fiscal Volatility By Redefining "Tax Cuts" And "Tax Hikes", David Gamage, Jeremy Bearer-Friend
Articles by Maurer Faculty
This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.
Foreword: On Publishing Anonymously, 2010 University of Pittsburgh School of Law
Foreword: On Publishing Anonymously, Anthony C. Infanti
Articles
In this foreword to the fall 2010 issue of the Pittsburgh Tax Review, I explain the troubling set of circumstances that led to our decision to publish one of the articles anonymously. All of the articles in this issue share a focus on suggestions for state and local tax reform in Pennsylvania. The circumstances surrounding the decision to publish this one article anonymously raise a host of questions regarding the extent to which tax professionals are free to make suggestions for tax reform without being subject to employer censorship.
Preventing State Budget Crises: Managing The Fiscal Volatility Problem, 2010 Indiana University Maurer School of Law
Preventing State Budget Crises: Managing The Fiscal Volatility Problem, David Gamage
Articles by Maurer Faculty
Forty-nine of the U.S. states have balanced budget requirements, and every state acts as though bound by such constraints. These constraints create fiscal volatility - the states must either cut spending or raise taxes during economic downturns, while doing the opposite during upturns. This paper discusses how states should cope with fiscal volatility on both the levels of ordinary politics and of institutional-design policy. On the level of ordinary politics, the paper applies principles of risk allocation theory to conclude that states should primarily adjust the rates of broad-based taxes as their economies cycle, rather than fluctuating public spending. States …
Minimizing The Harm Of State Fiscal Volatility, 2010 Indiana University Maurer School of Law
Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend
Articles by Maurer Faculty
This report’s primary concern is how U.S. state governments should respond to the fiscal volatility created by their balanced budget constraints. Applying the principles of risk allocation theory to this recurring problem, we conclude that states should primarily adjust the rates of broad-based taxes as their economies cycle, rather than fluctuating public spending.
The Difficulty Of Getting Serious About State Corporate Tax Reform, 2010 Washington and Lee University School of Law
The Difficulty Of Getting Serious About State Corporate Tax Reform, Charles E. Mcclure
Washington and Lee Law Review
In his Note, Beyond BATSA: Getting Serious About Corporate Tax Reform,1 Quinn Ryan examines several common defects of state corporate income taxes that, in isolation or in combination, create distortions, inequities, and complexity, and argues for federal legislation that would substantially reduce the problems he describes. I will expand a bit on Ryan's analysis, review some history, and argue that neither multilateral state action nor federal legislation-especially legislation that would not make matters worse-is likely to occur.
Where Credit Is Due: Advantages Of The Credit-Invoice Method For A Partial Replacement Vat, 2010 Georgetown University Law Center
Where Credit Is Due: Advantages Of The Credit-Invoice Method For A Partial Replacement Vat, Itai Grinberg
Georgetown Law Faculty Publications and Other Works
If a value-added tax (VAT) were chosen to supplement or replace some portion of the revenue from the income tax, a choice would likely be made between the credit-invoice method and the subtraction-method for calculating VAT liability. Credit-invoice method VATs and subtraction-method VATs are, at a conceptual level, very similar taxes. The key substantive difference between most subtraction-method VAT proposals and extant credit-invoice method VATs is that subtraction-method VAT proposals generally do not impose an invoice requirement. The invoice requirement substantially reduces tax avoidance opportunities in the VAT, and also ensures the ability to provide appropriate treatment for exports while …
Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, 2009 Berkeley Law
Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend
David Gamage
This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.