Search for: "Laura Simons"
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17 Sep 2020, 2:40 pm
Below the fold are the results of the 2020-2021 Law Professor Twitter Census. [read post]
2 Sep 2021, 5:35 am
Specifically, they use Haig-Simons taxation, where the cost of investment is deducted over the lifetime of the asset.[5] The problem with this system economically is that the real value of those deductions declines over time thanks to inflation and the time value of money (a dollar today is worth more than a dollar tomorrow). [read post]
13 Sep 2019, 7:25 am
Below the fold are the results of the 2019-2020 Law Professor Twitter Census. [read post]
25 Aug 2022, 7:33 am
Key Findings Property taxes are the primary source of tax collections at the local level, responsible for 72.2 percent of local tax revenue in fiscal year 2020 (the most recent year for which data are available). [read post]