My purpose here is fourfold: first, to inquire into the theoretical and constitutional underpinning of Vermont\u27s taxing scheme against the background of the case that challenged the validity of the levy; second, to analyze the impact of related legislation on the principles upon which the basic Vermont formula was constructed; third, to determine whether there are reasons of law or policy why other states should not adopt schemes similar to Vermont\u27s; and, fourth, to consider in light of the foregoing some of the recurring problems concerning the treatment of nonresidents under state income tax statutes
This article examines the issues raised by the efforts of some states to tax the pension income of t...
Attempts to enact a net income tax in the State of Washington have been numerous and unsuccessful. S...
The issue of taxation has been the subject of debate since the establishment of the thirteen colonie...
With respect to the taxation of personal income, it was plain by 1940 that states were constitutiona...
The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to ...
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliot...
With the maximum rate of federal income tax at 39.6 percent, the Medicare surtax on investment incom...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
On all sides one hears of the crying need for tax reduction. The owner of tangible property, particu...
The first part of this Article, State Income Taxation of Multijurisdictional Corporations: Reflectio...
The prohibition against state income tax in Washington is the result of a series of Washington Supre...
The first section of this Article examines three recent cases, each addressed to a different constit...
Most states that impose income taxes conform their levies to the federal model. Consequently, when i...
A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing busine...
Federal Limitations on State and Local Taxation presents a central question about how usefully and h...
This article examines the issues raised by the efforts of some states to tax the pension income of t...
Attempts to enact a net income tax in the State of Washington have been numerous and unsuccessful. S...
The issue of taxation has been the subject of debate since the establishment of the thirteen colonie...
With respect to the taxation of personal income, it was plain by 1940 that states were constitutiona...
The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to ...
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliot...
With the maximum rate of federal income tax at 39.6 percent, the Medicare surtax on investment incom...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
On all sides one hears of the crying need for tax reduction. The owner of tangible property, particu...
The first part of this Article, State Income Taxation of Multijurisdictional Corporations: Reflectio...
The prohibition against state income tax in Washington is the result of a series of Washington Supre...
The first section of this Article examines three recent cases, each addressed to a different constit...
Most states that impose income taxes conform their levies to the federal model. Consequently, when i...
A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing busine...
Federal Limitations on State and Local Taxation presents a central question about how usefully and h...
This article examines the issues raised by the efforts of some states to tax the pension income of t...
Attempts to enact a net income tax in the State of Washington have been numerous and unsuccessful. S...
The issue of taxation has been the subject of debate since the establishment of the thirteen colonie...