Political Justice And Tax Policy: The Social Welfare Organization Case, 2021 University of Pittsburgh School of Law
Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney
81818app手机版下载In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political justice ...
Table Of Contents, 2020 Seattle University School of Law 81818app手机版下载
Table Of Contents, Seattle University Law Review
Seattle University Law Review
81818app手机版下载Table of Contents
Kaestner Fails: The Way Forward, 2020 William & Mary Law School 81818app手机版下载
Kaestner Fails: The Way Forward, Mitchell M. Gans
William & Mary Business Law Review
This past term, the Supreme Court applied the Due Process Clause to prevent the states from closing down a tax strategy that employs out-of-state trusts. Many had hoped that the case would serve as a vehicle for the Court to overrule taxpayer-friendly precedents that make the strategy possible. But it failed. The question that emerges is whether the decision leaves the states with a path to address the strategy and thereby prevent it from being used to exacerbate issues of inequality. After examining the decision, this Article considers the options available to the states and then suggests a way forward.
Front Matter (Letter From The Editor, Masthead, Etc.), 2020 San Jose State University 81818app手机版下载
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, 2020 Brooklyn Law School
South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson
Brooklyn Journal of Corporate, Financial & Commercial Law
For more than a century, brick-and-mortar retailers have been losing local customers—first with the rise of mail-order houses and then more acutely with the rapid growth of online retail. As a result, states have noticed a significant loss in sales tax revenue. While an equivalent amount of tax is typically still owed to the state in the form of a use tax, which is to be remitted to the state by the customer, because these taxes are not automatically collected at the time of the sale, customers have overwhelmingly elected not to pay them. In an effort to recover ...
Pub. L. No. 86-272 And The Anti-Commandeering Doctrine: Is This Anachronism Constitutionally Vulnerable After Murphy V. Ncaa?, Matthew A. Melone
Michigan Business & Entrepreneurial Law Review
State taxing authority suffers from little of the structural impediments that the Constitution imposes on the federal government’s taxing power but the states’ power to tax is subject to the restrictions imposed on the exercise of any state action by the Constitution. The most significant obstacles to the states’ assertion of their taxing authority have been the Due Process Clause and the Commerce Clause. The Due Process Clause concerns itself with fairness while the Commerce Clause concerns itself with a functioning national economy. Although the two restrictions have different objectives, for quite some time both restrictions shared one attribute ...
Wayfair Or No Fair: Revisiting Internet Sales Tax Nexus And Consequences In Texas, 2020 St. Mary's University School of Law
Wayfair Or No Fair: Revisiting Internet Sales Tax Nexus And Consequences In Texas, Jennifer Mendez Lopez
St. Mary's Law Journal
Since 1967, the Supreme Court has revisited the issue of nexus requirements in interstate commerce to keep up with social and technological advancements. However, these restrictive requirements have deprived states of a substantial tax basis. As technology continues to develop exponentially, this presents the need for a new standard that overturns precedent case law. Specifically, the Internet has grown and now necessitates the consideration for and e-commerce taxation collection.
South Dakota v. Wayfair, Inc. correctly decided that states have the power to collect taxes from qualifying out-of-state businesses without the need for a physical presence. Wayfair is moving in the ...
States Should Consider Partial Wealth Tax Reforms, 2020 Indiana University Maurer School of La
States Should Consider Partial Wealth Tax Reforms, David Gamage, Darien Shanske
Articles by Maurer Faculty
This article is a contribution to Project SAFE (State Action in Fiscal Emergencies). In other essays in this project, we explain steps the federal government should take to help state and local governments cope with their looming budget crises. The federal government is much better positioned to manage these crises than states and localities and, ideally, it would act sufficiently to prevent the need for state and local governments to cut spending or raise taxes. However, we fear that the federal government may fail to act sufficiently, leaving states and localities with the need to make painful spending cuts, raise ...
Qap Out: Why The Federal Government Should Require More From How States Allocate Low-Income Housing Tax Credits, Connor Blancato
Journal of Law and Policy
81818app手机版下载Prohibitively high land acquisition and construction costs block affordable housing developers from using the Low-Income Housing Tax Credit program in high opportunity areas. Policymakers must study the history of housing policy in the United States and realize that the LIHTC program works because it suitably balances previously problematic private-market competition, federalism concerns, and compliance issues. Federal lawmakers can look to Qualified Allocation Plans drafted by individual states as a way to encourage the construction of affordable housing without upsetting this equilibrium. To encourage such development, the federal government can require states, in determining tax credit allocations through QAPs, to give ...
How The Federal Reserve Should Help States And Localities Right Now, 2020 University of California, Davis
How The Federal Reserve Should Help States And Localities Right Now, Darien Shanske, David Gamage
Articles by Maurer Faculty
81818app手机版下载The COVID-19 pandemic is a giant catastrophe, but the Federal Reserve can still mitigate the looming fiscal crises facing state and local governments. This article — a contribution to Project SAFE (State Action in Fiscal Emergencies) — builds on our prior background essay explaining state and local budget issues.
Alternatives To High Nebraska Agricultural Land Real Estate Taxes, Part 1 Of 2: Capital Gains And Alternative Investments, 2020 University of Nebraska-Lincoln 81818app手机版下载
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
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, 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.1 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.2 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, 2020 University of California, Davis 81818app手机版下载
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 ...
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, 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, 2020 Southern University Law Center 81818app手机版下载
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 Ground On Which We All Stand: A Conversation About Menstrual Equity Law And Activism, 2020 Elisabeth Haub School of Law at Pace University 81818app手机版下载
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
Pace 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.
81818app手机版下载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 ...
The Strange Case Of The Seven Assessors, 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, 2020 University of Pennsylvania Carey Law School 81818app手机版下载
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, 2020 Mercer University School of Law 81818app手机版下载
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, 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 ...