Search for: "Minnesota Law Review"
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17 Jul 2017, 6:00 am
This paper examines the various characteristics of state inheritance and estate taxes, sets out their current rates and structures, explores the history of estate and inheritance taxation in the United States, and reviews the economic literature on the effects of these taxes on economic activity, migration, and revenue. [read post]
31 Aug 2021, 5:55 am
Key Findings: The Tobacco Tax Equity Act would double taxes on cigarettes and equalize rates on all other tobacco and nicotine products to match the new higher cigarette rate. [read post]
22 Apr 2024, 5:00 am
Thus, the authority to speak need not always appear in written law. [read post]
21 Aug 2022, 5:06 am
In National Assn of Broadcasters v. [read post]
6 Jan 2015, 4:14 am
Indeed, as discussed here, in an October 20, 2014 opinion, District of New Jersey Judge Stanley Chesler, applying Delaware law, granted the defendants’ motion to dismiss the complaint in the Wyndham Worldwide case. [read post]
15 Jul 2020, 2:55 am
Although they differ in some particulars, both the Massachusetts and New York laws are often cited as models for other states. [read post]
20 Nov 2018, 6:26 am
Hand-marked paper ballots, voters have lots of time and space to mark and review their ballots, etc. downsides include: easy coercion and invasion of privacy, e.g., of a victim of domestic abuse possible undetectable ballot tampering by insiders at the Board of Elections. [read post]
22 Apr 2024, 1:35 am
Read as we review a few of the most common types of legal entities, including an overview of their benefits, potential drawbacks, tax implications, and more. [read post]
12 Dec 2021, 2:22 pm
In assessing an association for causality, the starting point is “an association between two variables, perfectly clear-cut and beyond what we would care to attribute to the play of chance. [read post]
13 Oct 2020, 6:25 am
In a comprehensive review of international econometric tax studies, Arnold et al. (2011) found that corporate income taxes, followed by individual income taxes, are among the most detrimental to economic growth, while consumption and property taxes are the least harmful to economic growth.[4] The economic literature on graduated-rate income taxes is particularly unfavorable.[5] The Arnold et al. study concluded that reductions in top marginal rates would be beneficial to long-term growth,… [read post]
26 Jan 2021, 5:29 am
Key Findings Introduction Consumption Taxes in Brief Consumption Tax Revenues in OECD Countries Value-added Tax Sales Taxes Excise Taxes Excise Tax Trends Conclusion Appendix (See PDF) Key Findings Consumption taxes are a significant source of revenue for governments across the world, making up 32.3 percent of tax revenues in OECD countries in 2019. [read post]
4 Oct 2022, 5:50 am
The pages that follow document the challenges lawmakers face, review the economic literature on available tax options, and tackle questions about thorny issues surrounding the implementation of a new tax or novel ideas like seasonal taxation. [read post]
