Search for: "Darien Shanske"
Results 41 - 60
of 202
Sort by Relevance
|
Sort by Date
27 May 2021, 12:20 pm
Darien Shanske (UC-Davis), A Brief Theory of Taxation and Framework Public Goods, in Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Dominic de Cogan (Cambridge) & Peter Harris (Cambridge) eds. 2020): The literature on the question of how best to distribute the burden of taxation is technical and... [read post]
16 Apr 2021, 11:08 am
This week, Young Ran (Christine) Kim (Utah; Google Scholar) reviews a new work by Darien Shanske (UC-Davis), Agglomeration and State Personal Income Taxes: Time to Apportion (With Critical Commentary on New Hampshire’s Complaint Against Massachusetts), 48 Fordham Urb. [read post]
7 Apr 2021, 12:05 am
Darien Shanske (UC-Davis), Agglomeration and State Personal Income Taxes: Time to Apportion (With Critical Commentary on New Hampshire’s Complaint Against Massachusetts), 48 Fordham Urb. [read post]
Avi-Yonah, Gamage, Shanske & Stark: Is New York's Mark-to-Market Act Unconstitutionally Retroactive?
17 Mar 2021, 12:05 am
Avi-Yonah (Michigan), David Gamage (Indiana), Darien Shanske (UC-Davis) & Kirk J. [read post]
31 Dec 2020, 12:05 am
Gladriel Shobe (BYU), Grace Stephenson Nielsen (J.D. 2021, BYU), Darien Shanske (UC-Davis) & David Gamage (Indiana), Why States Should Consider Expanding Sales Taxes to Services, Part 2, 99 Tax Notes State 4 (Jan. 4, 2021): As we explained in our prior essay, state governments are experiencing severe revenue needs because... [read post]
21 Dec 2020, 7:00 am
Gladriel Shobe (BYU), Grace Stephenson Nielsen (J.D. 2022, BYU), Darien Shanske (UC-Davis) & David Gamage (Indiana), Why States Should Consider Expanding Sales Taxes to Services, Part 1, 98 Tax Notes State 1349 (Dec. 21, 2020): States are facing a severe budget crisis as a result of the coronavirus pandemic. [read post]
2 Dec 2020, 9:31 am
Yesterday at our final colloquium of the year, we discussed the above paper, coauthored by Erin Scharff (who was our presenter) and Darien Shanske. [read post]
1 Dec 2020, 12:20 pm
Erin Scharff (Arizona State) presents Revisiting Local Income Taxes (with Darien Shanske (UC-Davis)) virtually at NYU today as part of its Tax Policy Colloquium Series hosted by Lily Batchelder and Daniel Shaviro: It has been decades since legal scholarship has seriously explored the role of income tax laws in municipal... [read post]
20 Nov 2020, 5:00 am
As I’ve explored with David Gamage and Darien Shanske in a series of pieces (here, here, and here), states should generally be wary of conforming to federal stimulus measures that are enacted through the federal tax code, especially during the pandemic. [read post]
12 Nov 2020, 12:05 am
Darien Shanske (UC-Davis) & David Gamage (Indiana), The Case for State Borrowing as a Response to the Current Crises, 97 Tax Notes State 1137 (Sept. 14, 2020): This essay explains how and why U.S. state governments can and should borrow funds in the absence of sufficient federal aid during the... [read post]
27 Oct 2020, 4:00 am
The Columbia Journal of Tax Law has published a new issue of its Tax Matters feature, Vol. 12, No. 1 (Oct. 21, 2020): Darien Shanske (UC-Davis), Remote Workforce Doctrine and Policy: Short-Term and Long-Term Considerations The challenge of how to tax employees who commute or work between states did not... [read post]
16 Oct 2020, 11:32 am
This week, Ariel Jurow Kleiman (San Diego) reviews a two-part essay, Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes, 97 Tax Notes State 17 (July 6, 2020), by Adam Thimmesch (Nebraska), Darien Shanske (Davis), and David Gamage (Indiana); and Strategic Nonconformity, State Corporate Income Taxes, And the TCJA:... [read post]
14 Oct 2020, 3:00 am
Tax System: David Foster Wallace, The Pale King (2012), reviewed by Darien Shanske (UC-Davis) and Larry Zelenak (Duke): In this posthumous novel, set at an I.R.S. office in Illinois, the agency is a microcosm of human nature: “greed, politics, power, goodness,... [read post]
12 Oct 2020, 11:20 am
Darien Shanske (UC-Davis) presents States Should Issue Debt in Emergencies virtually today at Loyola-L.A. as part of its Tax Policy Colloquium Series hosted by Katie Pratt and Ted Seto: We are in the midst of overlapping national crises, which call for a national response. [read post]
17 Sep 2020, 12:05 am
Darien Shanske (UC-Davis) & David Gamage (Indiana), How the Federal Reserve Should Help States and Localities Right Now, 96 Tax Notes State 765 (May 11, 2020): This essay explains how and why the Federal Reserve could support state and local governments during the COVID-19 emergency to prevent drastic spending cuts.... [read post]
4 Sep 2020, 11:30 am
This week, Michelle Layser (Illinois) reviews Darien Shanske (UC Davis), How the States Can Tax Shifted Corporate Profits: An Application of Strategic Conformity, 93 S. [read post]
1 Sep 2020, 11:20 am
Darien Shanske (UC-Davis), How the States Can Tax Shifted Corporate Profits: An Application of Strategic Conformity, 93 S. [read post]
25 Aug 2020, 12:05 am
Brooks (Georgetown), Paul Caron (Dean, Pepperdine), Adam Chodorow (Arizona State), Steven Dean (Brooklyn), David Gamage (Indiana), Jacob Goldin (Stanford), Hayes Holderness (Richmond), Ariel Jurow Kleiman (San Diego), Richard Pomp (Connecticut), Erin Scharff (Arizona State), Darien Shanske (UC-Davis), Daniel Shaviro (NYU), Jay... [read post]
12 Aug 2020, 12:05 am
Scharff (Arizona State) & Darien Shanske (UC-Davis), States Should Quickly Reform Unemployment Insurance, 96 Tax Notes State 635 (May 4, 2020): This essay argues that state governments should act to reform unemployment insurance eligibility and benefits and the taxes funding these... [read post]
28 Jul 2020, 9:00 pm
Scharff (Arizona State University), Darien Shanske (UC-Davis), States Should Quickly Reform Unemployment Insurance, Tax Notes State (2020): This essay argues that state governments should act to reform unemployment insurance... [read post]
