Recent reporting based on leaked tax returns of the ultra-rich confirms what experts have long suspected: for the wealthiest Americans, paying taxes is optional. Some of the country's richest have reported annual incomes that would be modest for a school teacher, even as the share of wealth held...

The literature on the question of how best to distribute the burden of taxation is technical and vast. However, in order for there to be a tax burden to distribute, there must first be a relatively stable social order that establishes, among other things, property rights. But the establishing of...

Proposition 13 and successive state constitutional limitations on property taxes put California cities in a fiscal bind. Cities responded by making developers pay “up front” for the cost of infrastructure and other public services. Impact fees, affordable-housing mandates and ad-hoc...

The near adoption of Worldwide Combined Reporting (WWCR) in Minnesota has led to a blizzard of critical claims about WWCR from corporate tax lobbyists, the Tax Foundation, and the editorial board of the Wall Street Journal. These various groups have made a number of policy arguments that do not...

Amici are individual law professors who have extensive knowledge in the development of the law of federal and state taxation. These amici offer their expertise in support of the State’s position in this case, that Engrossed Substitute Senate Bill 5096’s (“ESSB 5096’s”) tax on capital...

We analyze the Colorado district court’s decision in Direct Marketing Association v. Huber – a decision that permanently enjoined Colorado’s "Amazon" law. Had it not been enjoined, the Colorado law would have mandated information reporting by remote e-commerce vendors so that Colorado...

Despite more than a century of reform, state constitutional law governing the state–city relationship remains unsatisfactory. Current doctrine governing intrastate federalism struggles with the same issues as the more familiar interstate federalism doctrine does: in both contexts courts have...

There are many paradoxes presented by the relationship of Californians to taxes and spending. Rather than bemoan the seeming disconnects, this short article argues that Californians should be understood as wanting more taxation according to a benefit principle. This approach indicates that...