Search Results - subject:"state tax"

The Unfulfilled Promise of the Indian Commerce Clause and State Taxation

Pomp, Richard - 2021

were no major state tax cases implicating the Clause in the early part of the 20th century. The Solicitor General took up … be too critical of the failure to let legal incidence control in the cigarette cases. As state tax lawyers fully … statute, or state enabling act can preempt a state tax under these circumstances. In a preemption analysis, the Court …

Persistent link: https://www.econbiz.de/10013218857

Stripping the Gears of White Supremacy : A Call to Abate Reliance on Court Fines & Fees and Revitalize State and Local Taxation

Hahn, Hayley - 2021

In recent decades, states and municipalities have increasingly relied on court fines and fees to overcome budget shortfalls. Existing court debt literature underscores the varied and adverse impacts of court debt, as well as the disproportionate incidence of such debt on people of color and poor...

Persistent link: https://www.econbiz.de/10013220279

Interstate Cigarette Bootlegging : Extent, Revenue Losses, and Effects of Government Intervention

Thursby, Jerry G.; Thursby, Marie C. - 2021

In this paper, we develop and estimate a model of commercial smuggling in which some, but not all, firms smuggle a portion of the cigarettes they sell. The model is used to examine the effects on interstate cigarette smuggling of the Contraband Cigarette Act and a change in the federal excise...

Persistent link: https://www.econbiz.de/10013220404

Discussion : State Tax Expenditure — And Beyond

Pomp, Richard - 2021

In this paper, Professor Pomp outlines steps that states can take in order to get the most out of their tax expenditure budget and analysis. A tax expenditure budget identifies how much money is being spent, in the form of lost tax revenue, through particular provisions. Further analysis of a...

Persistent link: https://www.econbiz.de/10013221360

Tax Exporting, Federal Deductibility, and State Tax Structure

Metcalf, Gilbert E. - 2021

This paper studies the interaction between the federal and state tax systems during the 1980s and in particular … considers how the Tax Reform Act of 1986 affected state tax structure. Using a panel data set on state governments over a nine …

Persistent link: https://www.econbiz.de/10013221499

State Corporate Income Taxes : The Illogical Deduction for Income Taxes Paid to Other States

Pomp, Richard - 2021

This Article argues that a deduction for state income taxes, paid to a sister state violates the normative principles of income taxation by allowing a cost of generating tax-exempt income. Forty-five states and the District of Columbia tax corporations on their net income, and forty percent of...

Persistent link: https://www.econbiz.de/10013224490

The Unfulfilled Promise of the Indian Commerce Clause and State Taxation

Pomp, Richard - 2021

This article begins with an exhaustive treatment of the history of Colonial America and its dealings with the Indians, the Articles of Confederation, and the precursor to the Indian Commerce Clause– Article IX of the Articles. It then turns to the Constitutional Convention and the Article...

Persistent link: https://www.econbiz.de/10013225681

Corporate Tax Policy and the Right to Know : Improving State Tax Policymaking By Enhancing Legislative and Public Access

Pomp, Richard - 2021

This report examines the need for disclosure of state corporate income tax data in order to facilitate more thoughtful tax policymaking as well as accountability and openness in government. While disclosure of federal income tax data has been resolved by the SEC’s required disclosures of...

Persistent link: https://www.econbiz.de/10013226320

The Effect of Federal Tax Deductibility on State and Local Taxes and Spending

Feldstein, Martin S.; Metcalf, Gilbert E. - 2021

This paper examines the effect of federal deductibility of state and local taxes on the fiscal behavior of state and local governments. The primary finding is that deductibility affects the way that state-local governments finance their spending as well as the overall level of spending. More...

Persistent link: https://www.econbiz.de/10013226577

Do Varying State Tax Rates Affect Athletic Performance?

Conklin, Michael - 2021

Draft summary of a study conducted to measure whether NBA athletes perform better when in no-tax states compared to high-tax states due to a more positive attitude which has been shown to positively affect athletic performance

Persistent link: https://www.econbiz.de/10013234303