This article examines the federal income tax regime governing intellectual property using normative criteria in evaluating taxes: equity and efficiency. The article first evaluates the current intellectual property tax scheme in terms of horizontal equity, identifying differences in tax...

Roads cover a significant fraction of the land area in many municipalities. The public provision of roads means this land is exempt from the local property tax. Transferring roads from public to private ownership would not only remove maintenance costs from city budgets, but increase potential...

Should the property tax be retained and, if so, what changes are necessary to make it more effective and equitable? This Article attempts to explore and formulate an answer to these questions. Part I covers the evolution of taxation of property in the state of Kentucky. Part II, examines the...

Though a few states have permitted school districts to adopt an income tax, most have statutory requirements for the use of funds or otherwise limit the eligibility of the school districts to a subset of circumstances. Ohio, by contrast, has permitted schools to adopt a residency based income...

Collection of delinquent property taxes has historically been a difficult task. The nonjudicial tax collection system in Georgia has hampered property tax collection efforts through burdensome notice requirements and clouded titles upon property sales, among other things. This article examines...