In Barclays, the Supreme Court held that California's formulary apportionment corporate tax system does not violate the Foreign Commerce Clause because double taxation is not a certain result of such a system. While the Court came to the correct conclusion, its reasoning is erroneous, making...

An important change may be taking place in the distribution of the property tax. Residential property is seemingly paying an increasing share of the property tax, whereas commercial, industrial, and agricultural properties are paying less.This article identifies the trends responsible for the...

All states grant a property tax exemption to certain non-profit organizations. Tax-exempt property further erodes many cities' tax bases. Connecticut has recently adopted legislation in an attempt to solve this problem. This legislation, proposed by Professor Richard D. Pomp, provides...

These remarks were prepared for the Multistate Tax Commission's State and Local Business Tax Symposium at American University. The panel addressed the pressure on state and local officials to adopt tax incentives to prevent businesses from leaving their jurisdiction or to attract new business....

Emigration results in the loss of skilled manpower for many countries. The widespread movement of skilled workers (PTKs) from less developed countries (LDCs) to developed countries (DCs) is particularly concerning. This emigration, referred to as the “brain drain”, creates two major concerns...

Due to administrative concerns, most state sales taxes exempt “casual sales”, that is, sales made by persons other than regular vendors. A major exception is the casual sale of cars because the administrative difficulties are nonexistent due to the registration requirement.This article...