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11 May 2021, 10:20 am by Paul Caron
Jake's recent publications include: Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform, 100 N.C. [read post]
4 May 2021, 11:54 am by CrimProf BlogEditor
King (Vanderbilt University - Law School) has posted HANDLING AGGRAVATING FACTS AFTER BLAKELY: FINDINGS FROM FIVE PRESUMPTIVE-GUIDELINES STATES (forthcoming 99 N.C. [read post]
22 Apr 2021, 5:55 am by Kevin Kaufman
Table of Contents Key Findings Introduction Review of State and Local Car Rental Excise Taxes — How Rental Car Taxes and Fees Work — How Rental Car Excise Tax Revenue Is Used Economic and Tax Policy Consequences of Rental Car Excise Taxes — Economic Incidence of Car Rental Excise Taxes — Tax Exporting — Car Rental Excise Taxes and Tax Policy Rental Car Taxes and Peer-to-Peer Car Sharing — Developments in the State Taxation of Peer-to-Peer Car Sharing —… [read post]