Taxation-State and Local Commons^™

2012 Cpa Day At The Capitol, Elaine Cardiel

The Contemporary Tax Journal

No abstract provided.

Federal - State Tax Coordination: What Congress Should Or Should Not Do -- Testimony Of Walter Hellerstein On Tax Reform: What It Means For State And Local Tax And Fiscal Policy, Before The Committee On Finance, Walter Hellerstein

Scholarly Works

Testimony of Walter Hellerstein, Francis Shackelford Professor of Taxation Distinguished Research Professor, before the Committee on Finance, hearing on Tax Reform: What It Means for State and Local Tax and Fiscal Policy, United States Senate, April 25, 2012.

Affiliate Nexus In E-Commerce, Andrew J. Haile

Cardozo Law Review

No abstract provided.

The U.S. Tax System: Where Do We Go From Here?, Adele C. Morris

Brookings Scholar Lecture Series

This talk will explore how the U.S. tax system really works, where revenue comes from, where spending goes, what a tax expenditure is, and discuss deficit prognoses and how the recent political debates could affect our economy. The speaker will highlight some advantages and disadvantages of different budget balancing options.

Leaping Before We Look?: Repeal Of The State Estate Tax Credit And The Consequences For States, Americans, And The Federal Government, Susan K. Hill

Pepperdine Law Review

No abstract provided.

Obamacare And The 'What Is A Tax?' Issue – Part Ii, Steve R. Johnson

Scholarly Publications

We are engaged in a two-part exploration. The previous installment of our column reviewed the perennial question of whether a given state or local exaction should be classified as a tax or something else. It rehearsed the contexts in which the issue has arisen in state and local tax controversies, the practical stakes involved in those controversies, and the criteria courts have developed to distinguish between truces and other types of governmental levies.

The previous installment also said that a new source of guidance as to the “what constitutes a tax?” question is developing: litigation over the individual mandate and …

Americans' Unwillingness To Pay Taxes Before The American Revolution: An Uncomfortable Legacy, Richard A. Westin

Law Faculty Scholarly Articles

When one reflects on the sorry condition of America’s finances one has to wonder why there is such resistance to fiscal discipline. Is it merely because there is an obstreperous group in the US Congress who cannot abide any tax? Has the public been subtly lobbied into believing that American taxes are high, pointless and intolerable or is there some gene in the America’s body politic that has always been there that expresses itself from time to time in a pernicious cheapness? Perhaps all those things are true, or perhaps none. Nevertheless, a glance backward at Colonial days can stimulate …

Refund Fraud? Real-Time Solution!, Richard Thompson Ainsworth

Faculty Scholarship

When seven million dependents vanished from the tax rolls in 1986 the IRS recovered three billion dollars in revenue. A simple enforcement measure was applied. Taxpayers were required to list the social security number (SSN) for any dependent they claimed on their tax return. Costing next to nothing to implement, the benefits of this enforcement action continue to this day.

A similar enforcement measure could be employed against refund fraud. Even though the solution is not as simple as that adopted in 1986, it is similar. The effort is worth making. The revenue loss is much larger. As before, the …

The Supreme Court Lends States A Break: Department Of Revenue Of Kentucky V. Davis And The Civic Responsibility Exception To The Negative Commerce Clause, Ryan D. Wheeler

Pepperdine Law Review

No abstract provided.

Report Relative To The Land Use, Permitting, And Health (“Second Floor”) Operations Of The Town Of Hanson, Massachusetts, Edward J. Collins, Jr. Center For Public Management, University Of Massachusetts Boston

Edward J. Collins Center for Public Management Publications

The Town of Hanson retained UMass Boston’s Edward J. Collins, Jr. Center for Public Management to perform an assessment of ways to increase efficiency and effectiveness within the Town government. This report addresses the “second floor” departments, which include: Building Inspections (along with wiring, plumbing, etc.), Conservation, Health, Planning, and Zoning.

While the first floor departments are doing the work to keep Hanson functioning today, the second floor departments are doing the work to keep Hanson strong tomorrow, protecting the resources of the Town for the future. “Resources” should be taken in the broadest sense of the term, which would …

Report Relative To The Finance And Administration (“First Floor”) Operations Of The Town Of Hanson, Massachusetts, Edward J. Collins, Jr. Center For Public Management, University Of Massachusetts Boston

Edward J. Collins Center for Public Management Publications

As with almost all Massachusetts municipalities, the Town of Hanson has faced several fiscally challenging years and is likely to continue facing fiscal challenges for the foreseeable future. This has led to a situation of interconnected operational, budget, personnel, and morale challenges. Despite these, there is definitely a sense that the Town is, at least in some areas, starting to move in the right direction. The Town retained the Collins Center to perform an analysis of operations that includes recommendations for ways to increase efficiency and effectiveness, as well as additional recommendations that may improve Town operations or service delivery. …

Obamacare And The 'What Is A Tax?' Issue – Part I, Steve R. Johnson

Scholarly Publications

One of the hardiest perennials in the garden of state and local tax issues is the question whether particular revenue measures should be classified as taxes or some other type of exaction. The issue has been dispositive in numerous state and local tax cases and, befitting that significance, has been the topic of many reports in this journal.

Given the frequency of the decisions and commentary, authorities cited on the issue constantly evolve. State courts, omnivorous in their search for precedents and rationales, often cite federal cases. Recognizing this, a recent article in State Tax Notes examined decisions of the …

Fair For Whom? Amazon Kindles The Fight Over Internet Sales Tax, 46 J. Marshall L. Rev. 357 (2012), Matthew Martin

UIC Law Review

No abstract provided.

The Health Care Cases And The New Meaning Of Commandeering, Bradley W. Joondeph

Patient Protection and Affordable Care Act Litigation

The Supreme Court’s decision in the Health Care Cases to sustain the central provisions of the Affordable Care Act (or ACA) was hugely important in several ways. Most commentators have focused on the Court’s upholding of the ACA’s minimum coverage provision. But the Court’s Medicaid holding—that the ACA coerced (and thus commandeered) the states by making their preexisting Medicaid funds contingent on the states’ expanding their programs—may actually be more significant as a matter of constitutional law.

The basic thesis of this article is that, in finding the ACA’s Medicaid expansion provisions coercive, the Court has re-conceptualized what constitutes a …

Chopping Down The Rainforest: Finding A Solution To The "Amazon Problem", Eric Andrew Felleman

University of Michigan Journal of Law Reform Caveat

Current economic conditions in the United States have led to a dramatic decrease in state tax revenue. Without these funds, states will be unable to support important public services, and hundreds of thousands of jobs in the public and private sectors are at risk of being cut, as states work to close $103 billion in budget gaps. Accomplishing that will involve overcoming many hurdles, such as the unpopularity of raising taxes during times of economic trouble, but one largely untapped source could provide a significant amount of income to states. States currently lose around $23 billion annually in uncollected use …

A Better Way Forward For State Taxation Of E-Commerce, David Gamage, Devin J. Heckman

Articles by Maurer Faculty

We propose a novel solution for states that wish to tax interstate e-commerce – based on fully and adequately compensating remote vendors for all tax compliance costs. We argue that our proposed solution is compatible with the Quill framework for when states can constitutionally impose burdens on remote vendors. We argue that unlike our proposed solution, the recent state attempts to tax interstate e-commerce through so-called “Amazon laws” are unconstitutional, ineffective, or both. We thus urge the states to adopt our proposed approach as the best way forward for state taxation of interstate e-commerce.

The Commonwealth Of Pennsylvania's Antiquated And Oft-Abused Occupation Tax: A Call For Abolition, Edmund W. Appleton

University of Michigan Journal of Law Reform Caveat

Under Pennsylvania law, counties, cities, boroughs, first-class townships, municipalities, and school districts can levy an occupation tax. An occupation tax taxes an individual based on the individual’s occupation, which, historically, was considered to be a form of transferable property. Not only is the occupation tax based on an outdated model of employment practices, but it is also a source of abuse and inequity. Consequently, the occupation tax should be abolished in favor of other more just taxation models.

Vendor Compensation As An Approach For State "Amazon" Laws: Part 1, David Gamage, Devin J. Heckman

Articles by Maurer Faculty

In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using in their attempts to tax interstate e-commerce. We argue that these existing approaches are unlikely to be effective. In our companion Essay, the second in the series, we outline a novel approach that states might employ in order to more effectively tax interstate e-commerce – based on adequately compensating remote vendors for all tax compliance costs. But before we can argue for our new approach, we must first survey the current constitutional and statutory landscape.

On Tax Increase Limitations: Part Ii -- Evasion And Transcendence, David Gamage, Darien Shanske

Articles by Maurer Faculty

In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.

Vendor Compensation As An Approach For State "Amazon" Laws: Part 2, David Gamage, Devin J. Heckman

Articles by Maurer Faculty

In this essay, the second of a two-part series, we propose an approach for the U.S. states to tax interstate e-commerce. If the states adequately compensate remote e-commerce vendors for all tax compliance costs, we argue that the states can constitutionally impose use tax collection obligations on the remote vendors in a manner compatible with the Quill framework.