The Federal Constitutionall Law on taxation and religion -- State Consitutions on religion and taxation -- The Internal revenue Code and religious institutions -- State tax statutes and religious exemptions -- Untangling entanglement -- Parsonages, parsonage allowances, and the religious...

Half of American workers are not covered by employer-sponsored retirement arrangements. The recently passed California Secure Choice Retirement Savings Trust Act seeks to solve this problem by mandating retirement savings arrangements for California employers, coupled with a public investment...

Paradoxically, the tax expenditure movement has succeeded procedurally but failed substantively: As tax expenditure budgets were firmly implanted in the federal and state budget processes, tax expenditures burgeoned. An explanation for this paradox is that tax expenditure budgets highlight for...

Maryland's county income tax does not grant a credit to Maryland residents for the out-of-state income taxes such residents pay on the income they earn outside of Maryland. In Comptroller of the Treasury of Maryland v. Wynne, the U.S. Supreme Court held that this failure causes the Maryland...

An exploration of the most recent decision of the U.S. Court of Appeals for the Ninth Circuit in Golden Gate Restaurant Association v. City and County of San Francisco (Golden Gate III) indicates that ERISA Section 514(a) preempts the San Francisco Health Care Security Ordinance. Two premises...

New York's "convenience of the employer" doctrine overtaxes nonresident telecommuters on the days they work at their out-of-state homes. This doctrine was poor tax policy in normal times. It is particularly bad tax policy during the Covid-19 crisis, penalizing individuals who work at home