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Persistent link: https://www.econbiz.de/10003685387
During the most recent economic downturn, state and local governments have experienced fiscal imbalances of a magnitude not seen since the Great Depression. The principal cause of the current state fiscal crisis is the profound macroeconomic shock of 2008-2009. Yet macroeconomic conditions alone...
Persistent link: https://www.econbiz.de/10013135476
The remote work revolution raises the possibility that a much larger segment of the population will be able to sever the geographic linkage between home and work. This new development implicates several foundational questions in the law and economics of U.S. fiscal federalism. What are the...
Persistent link: https://www.econbiz.de/10013259472
The remote work revolution raises the possibility that a larger segment of the population will be able to sever the geographic linkage between home and work. What are the taxing rights of states as to nonresident remote workers? May a state impose income taxes on nonresident employees only to...
Persistent link: https://www.econbiz.de/10013262757
During World War II, Americans were urged to ration food, raise money, and accept higher taxes. After September 11, we were given tax cuts and asked to shop. Has the United States broken a noble tradition of fiscal sacrifice with the current, unprecedented wartime tax cuts, or are they the mark...
Persistent link: https://www.econbiz.de/10014218411
Over the past two decades, litigation has exploded over state corporate tax shelters. In the typical transaction, taxpayers devise corporate structures so as to shift income (most commonly income from intangible assets) to low or no tax jurisdictions. Much of the literature on these transactions...
Persistent link: https://www.econbiz.de/10014051799
The remote work revolution raises the possibility that a larger segment of the population will be able to sever the geographic linkage between home and work. What are the taxing rights of states as to nonresident remote workers? May a state impose income taxes on nonresident employees only to...
Persistent link: https://www.econbiz.de/10014081590