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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.


Where's Dolan? Exactions Law In 1998, Jonathan M. Davidson, Ronald H. Rosenberg, Michael C. Spata 2019 William & Mary Law School

Where's Dolan? Exactions Law In 1998, Jonathan M. Davidson, Ronald H. Rosenberg, Michael C. Spata

Ronald H. Rosenberg

No abstract provided.


The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg 2019 William & Mary Law School

The Changing Culture Of American Land Use Regulation: Paying For Growth With Impact Fees, Ronald H. Rosenberg

Ronald H. Rosenberg

No abstract provided.


Negotiated Development Denial Meets People's Court: Del Monte Dunes Brings New Wildcards To Exactions Law, Jonathan M. Davidson, Ronald H. Rosenberg, Michael C. Spata 2019 William & Mary Law School

Negotiated Development Denial Meets People's Court: Del Monte Dunes Brings New Wildcards To Exactions Law, Jonathan M. Davidson, Ronald H. Rosenberg, Michael C. Spata

Ronald H. Rosenberg

The United States Supreme Court Answered "YES" to the $1.45 million over exaction question for 1999. In City of Monterey v. Del Monte Dunes at Monterey Ltd., a unanimous court extended the scope of compensatory takings review beyond land dedication conditions into the realm of regulatory denial. Justice Kennedy's opinion vitalized the "legitimate state interests" test from Agins v. City of Tiburon to sustain an inverse condemnation conclusion and damage award to the frustrated developer. A majority of the court also concurred that the trial court may delegate this takings conclusion to the jury under federal civil rights ...


Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades 2019 William & Mary Law School

Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades

Eric A. Kades

No abstract provided.


A Progressive Federal Tax Credit For State Tax Payments, Eric Kades 2019 William & Mary Law School

A Progressive Federal Tax Credit For State Tax Payments, Eric Kades

Eric A. Kades

No abstract provided.


Domicile In Multistate Personal Income Tax Residency Matters: Enter The Swamp At Your Own Peril, Scott R. Thomas 2019 Bentley University

Domicile In Multistate Personal Income Tax Residency Matters: Enter The Swamp At Your Own Peril, Scott R. Thomas

Pace Law Review

This Article argues that states should remove the domicile concept from the definition of a resident and rely solely on an objective test or tests. Part I of this Article defines the terms resident and domicile using examples from the laws of Massachusetts, Minnesota, and New York. Part II discusses the problems created for individuals and state taxing authorities in the application of a subjective standard, the burden and standard of proof applied, and the domicile or residency bias of states. Part III describes how Congress defines a resident of the United States and the rationale behind Congress’s movement ...


Taxing "All Other Income" In Singapore And Malaysia, Vincent OOI 2019 Singapore Management University

Taxing "All Other Income" In Singapore And Malaysia, Vincent Ooi

Research Collection School Of Law

Section 10(1)(g) of the Singapore Income Tax Act is a ‘sweeping-up’ provision which catches all income not falling under sections 10(1)(a)–(f). More than 50 years after its introduction, the application of section 10(1)(g) is still unclear despite the test laid out in IB v CIT. This article notes that the current jurisprudence is limited to cases involving gains or profits from the disposal of assets. It argues that the reliance on the Australian Myer Emporium test in IB v CIT was misplaced and that the section 10(1)(g) test should not have ...


Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi 2019 San Jose State University

Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2019 San Jose State University

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

The Contemporary Tax Journal

No abstract provided.


Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky 2019 San Jose State University

Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky

The Contemporary Tax Journal

No abstract provided.


Fun Tax Facts, Rachana Khandelwal 2019 San Jose State University

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler PhD., CPA 2019 East Carolina Unversity

South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa

The Contemporary Tax Journal

No abstract provided.


Summaries From The 34th Annual High Tech Tax Institute, Amy Yue CPA, Langzun Li, Rachana Khandelwal, Nam Nguyen 2019 San Jose State University

Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 8, No. 2 – Summer 2019, 2019 San Jose State University

The Contemporary Tax Journal Volume 8, No. 2 – Summer 2019

The Contemporary Tax Journal

No abstract provided.


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 ...


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