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Fun Tax Facts, Rachana Khandelwal 2019 San Jose State University

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


A Georgist Perspective Of Petroleum Taxation, Joseph Leeson 2019 Indiana University Maurer School of Law

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 ...


Municipal Annexation Reform In Texas: How A Victory For Property Rights Jeopardizes The State’S Financial Health, Julie Polansky Bell 2019 St. Mary's University School of Law

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, 2019 Touro College Jacob D. Fuchsberg Law Center

Equal Protection Supreme Court Appellate Division Third Department

Touro Law Review

No abstract provided.


Residential Property Assessments In The City Of Buffalo: A Study Of The Use Of Administrative Discretion, George M. Hezel 2019 University at Buffalo School of Law

Residential Property Assessments In The City Of Buffalo: A Study Of The Use Of Administrative Discretion, George M. Hezel

George Hezel

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 2019 University of Maryland Francis King Carey School of Law

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 ...


Defining Fishing, The Slippery Seaweed Slope, Ross V. Acadian Seaplants Ltd., Rebecca P. Totten 2019 University of Maine School of Law

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 ...


Winding Back "Wayfair": Retaining The Physical Presence Rule For State Income Taxation, Nathan Townsend 2019 Vanderbilt University Law School

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 ...


Free Money, But Not Tax-Free: A Proposal For The Tax Treatment Of Cryptocurrency Hard Forks, Danhui Xu 2019 Fordham University School of Law

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 ...


The Rhode Island Earned Income Tax Credit: History And Analysis, Andrew Boardman 2019 University of Rhode Island

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 ...


The Fire Rises: Refining The Pennsylvania Fireworks Law So That Fewer People Get Burned, Sean P. Kraus 2019 Penn State Dickinson Law

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

Dickinson Law Review

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 ...


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. 2019 Villanova University Charles Widger School of Law

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

No abstract provided.


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 2019 University of the District of Columbia School of Law

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 ...


The Effect Of The Internet Era And South Dakota V. Wayfair On The Unitary Business Rule, Phillip Popkin 2019 Boston College Law School

The Effect Of The Internet Era And South Dakota V. Wayfair On The Unitary Business Rule, Phillip Popkin

Boston College Law Review

On June 21, 2018, the Supreme Court in South Dakota v. Wayfair eliminated the sales tax physical presence rule for the Dormant Commerce Clause’s “substantial nexus” requirement. This decision extends a State’s ability to tax interstate commerce. This Comment argues that Wayfair’s expansion of state tax jurisdiction should be applicable all forms of state taxation, as opposed to solely sales tax because it interprets the substantial nexus requirement of the Dormant Commerce Clause. Corporate taxation’s unitary business rule should utilize the changes to the substantial nexus requirement to restore its original intention and adapt to modern ...


The Tax Cuts And Jobs Act Of 2017: The Salt Deduction, Tax Competition, And Double Taxation, William B. Barker 2019 University of San Diego

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 ...


Saved By Labell: Local Taxation Of Video Streaming Services, Salvatore Cocchiaro 2019 Fordham University School of Law

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 ...


Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal 2019 San Jose State University

Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


Table Of Contents, Seattle University Law Review 2019 Seattle University School of Law

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 2019 Chicago-Kent College of Law

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 ...


An Exploratory Comparison Of Kentucky Public School Districts That Primarily Select The “Compensating Rate”, Andrew J. Wells 2019 University of Kentucky

An Exploratory Comparison Of Kentucky Public School Districts That Primarily Select The “Compensating Rate”, Andrew J. Wells

MPA/MPP Capstone Projects

Public school districts in the Commonwealth of Kentucky are primarily funded from federal, state, and local sources. While the proportion of each of these funding sources differs from district to district, the local property tax is one source that is within the control of locally-elected officials: the members of the local Board of Education. While some Boards of Education choose to increase local tax rates to increase local revenue, others do not. This research suggests that property value assessments and median incomes of districts that choose not to increase tax rates are similar. A majority of the counties studied are ...


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