This Article shows how, because of changes in key rulings of the United States Supreme Court and in other state court rulings on the character of income taxes, Washington’s legislature could now implement a graduated net income tax on both individuals and businesses. The Article concludes that such a net income tax measure could lawfully be enacted by today’s legislature without amending the state’s constitution
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
An examination of the current status of state net income taxation on interstate business logically b...
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...
This Article shows how, because of changes in key rulings of the United States Supreme Court and in ...
The prohibition against state income tax in Washington is the result of a series of Washington Supre...
Attempts to enact a net income tax in the State of Washington have been numerous and unsuccessful. S...
Washington State has been losing ground on education for 15 years, slipping towards the bottom of na...
Since the establishment of Washington as a territory in 1854, the state\u27s taxing system has expan...
This article considers how the changes in the federal tax code will affect states whose tax codes li...
In an article in the Wall Street Journal, Arthur Laffer argued that, since 1960, the introduction of...
On April 25, 2021, the Washington state legislature enacted a new state capital gains tax. Prior to ...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
The constitutionality of state income taxation has been considered by several courts with the result...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
An examination of the current status of state net income taxation on interstate business logically b...
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...
This Article shows how, because of changes in key rulings of the United States Supreme Court and in ...
The prohibition against state income tax in Washington is the result of a series of Washington Supre...
Attempts to enact a net income tax in the State of Washington have been numerous and unsuccessful. S...
Washington State has been losing ground on education for 15 years, slipping towards the bottom of na...
Since the establishment of Washington as a territory in 1854, the state\u27s taxing system has expan...
This article considers how the changes in the federal tax code will affect states whose tax codes li...
In an article in the Wall Street Journal, Arthur Laffer argued that, since 1960, the introduction of...
On April 25, 2021, the Washington state legislature enacted a new state capital gains tax. Prior to ...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
The constitutionality of state income taxation has been considered by several courts with the result...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
An examination of the current status of state net income taxation on interstate business logically b...
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...