Local governments often enjoy "home rule," in the sense that they are able to initiate legislation concerning municipal affairs without obtaining the prior consent of the state legislature. At the same time, these localities often are able to exercise limited discretion over revenue raising. In...

GPT-4 performs vastly better than ChatGPT or GPT-3.5 on legal tasks like the bar exam and statutory reasoning. To test GPT-4’s abilities, we ran it on our final exams this semester and graded its output alongside students’ exams. We found that it produced smoothly written answers that failed...

The book chapter charts a complex of ideas about how corporate and shareholder income was and ought to have been taxed over the course of the first half century of income taxation in South Africa (1914-1953). In this period, at least six phases with distinct patterns can be discerned. A close...

This paper gives a brief, general overview of the doctrine of municipal home rule and its relationship to fiscal decisionmaking within state governments. The basic claim is that state and local governments compete against one another for fiscal control and authority. States naturally have a...

The pro-taxpayer canon is one of the oldest interpretational devices in tax litigation. It has been substantially abandoned at the federal level, but retains considerable vigor in cases involving state and local taxes. Although the canon applies only to ambiguous tax statutes and may yield to...