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19 May 2022, 6:03 am by Kevin Kaufman
Table 1: Revenue Impact of Federal Flavor Ban State Menthol cigarettes share of market Excise tax rate per pack of 20 cigarettes Total revenue decline Excise tax decline as percentage of total decline  Alabama 42% $0.675 -$83,087,724 36% Alaska 24% $2.00 -$7,403,636 62% Arizona 26% $2.00 -$60,425,192 53% Arkansas 33% $1.15 -$52,609,248 44% California 27% $2.87 -$328,526,977 63% Colorado 24% $1.94 -$46,266,930 39% Connecticut 43% $4.35 -$80,529,512 78% Delaware 51% $2.10 -$30,932,062 81%… [read post]
11 May 2022, 11:32 am by Jessica Arons
There are some things we don’t know about the leaked Supreme Court opinion in Dobbs v. [read post]
3 Mar 2022, 1:50 am by Kevin Kaufman
It was the last state to adopt economic nexus standards for its sales tax in the wake of the South Dakota v. [read post]
15 Feb 2022, 1:55 am by Kevin Kaufman
Kansas, for example, is one of several states imposing a three-bracket income tax system. [read post]
6 Feb 2022, 9:01 pm by Austin Sarat
To do so he said Republicans needed to promise two things: to keep taxes low and death sentences high by aggressively supporting capital punishmentWith respect to the second of those promises, Gingrich was building on lessons Republicans had learned in presidential campaigns going back three decades to the 1964 candidacy of Barry Goldwater.Be tough on crime. [read post]
2 Dec 2021, 2:55 am by Kevin Kaufman
Key Findings: Excessive tax rates on cigarettes in some states induce substantial black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources. [read post]
12 Oct 2021, 5:55 am by Kevin Kaufman
The regressive nature of wireless taxes creates significant burdens on low-income consumers. [read post]
23 Sep 2021, 1:09 pm by Sasha Volokh
Indiana University is financially self-interested twice over: it benefits from having more demand for its student housing, and it also benefits from having low-cost land nearby that it can acquire on favorable terms. [read post]
25 May 2021, 2:55 am by Colby Pastre
Alabama, Iowa, and Kansas exempted GILTI from taxation over the past year, while Nebraska policymakers considered but did not adopt such legislation. [read post]
17 Feb 2021, 8:12 am by Kevin Kaufman
Kansas, for example, is one of several states imposing a three-bracket income tax system. [read post]
7 Feb 2021, 8:10 am
The Kansas City Chiefs should win the game. [read post]
24 Nov 2020, 2:55 am by Kevin Kaufman
Key Findings: Excessive tax rates on cigarettes in some states induce substantial black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources. [read post]
27 Oct 2020, 11:09 am by Charlotte Howells
Two recent decisions from the United States District Court for the District of Kansas (Lawson v. [read post]