Search for: "Walczak v. Walczak"
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2 Aug 2018, 10:05 am
South Dakota v. [read post]
18 Mar 2021, 9:02 am
Table of Contents Key Findings Introduction Four Questions: — What constitutes a net tax reduction? [read post]
3 Aug 2017, 7:24 am
Key Findings Philadelphia’s beverage excise tax is 1.5 cents per ounce, which is 24 times the Pennsylvania excise tax rate on beer. [read post]
22 Apr 2021, 5:55 am
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]
16 Mar 2020, 6:43 am
Key Findings The Maryland General Assembly is on the verge of adopting a vaguely worded, legally dubious tax on digital advertising in the final days of this session—now paired with new tobacco taxes. [read post]
13 Aug 2020, 1:55 am
Key Findings When a person lives in one state but works in another, they may have tax liability in both states, but typically receive a tax credit to eliminate double taxation of that income. [read post]
5 Jan 2018, 6:44 am
In United States v. [read post]
25 May 2021, 2:55 am
Table of Contents Key Findings Introduction A Brief Overview of GILTI Calculating GILTI Tax Liability State Taxation of GILTI Is Complex and Uncompetitive State Taxation of GILTI Raises Constitutional Issues Current Status of States’ Taxation of GILTI The Impact on States of the Biden Administration’s Proposed Federal Changes to GILTI A Brief Overview of FDII Current State Treatment of the FDII Deduction and the Impact of the Biden Administration’s Proposed Changes Recent… [read post]
15 Jul 2020, 2:55 am
Key Findings Connecticut’s property tax burdens are rising rapidly, with the state’s effective property tax rates on owner-occupied housing now among the highest in the country at 1.7 percent of housing value. [read post]
13 Dec 2022, 2:45 am
Key Findings Central administration of local taxes is a common feature of sales taxes but is less common for income, tourism, and other local taxes. [read post]
3 May 2018, 3:44 am
Key Findings The previous “worldwide” or residence-based corporate tax system was flawed as it encouraged corporations to “invert,” discouraged corporations from repatriating foreign profits, and created a competitive disadvantage for U.S. corporations operating in foreign countries. [read post]
10 Feb 2021, 6:00 am
Key Findings In addition to its economic impact on Maryland businesses and the likelihood of serious legal challenges, Maryland’s proposed digital advertising tax is incredibly vague on vital definitions, creating uncertainty about where revenue is sourced and when it is subject to the tax. [read post]
19 Dec 2019, 2:00 am
Key Findings Even two years after enactment of the federal Tax Cuts and Jobs Act (TCJA), many states have yet to issue guidance explaining how they conform to key provisions of the law, particularly those pertaining to international income. [read post]
23 Apr 2018, 8:28 am
Key Findings Property tax limitations have been adopted in forty-six states and the District of Columbia, though their designs and restrictiveness differ widely. [read post]
15 Feb 2022, 1:55 am
Georgia 1.00% > $0 1.00% > $0 $4,600 $6,000 $2,700 $7,400 $3,000 (u) 2.00% > $750 2.00% > $1,000 $5,400 $7,100 3.00% > $2,250 3.00% > $3,000 4.00% > $3,750 4.00% > $5,000 5.00% > $5,250 5.00% > $7,000 5.75% > $7,000 5.75% > $10,000 Hawaii 1.40% > $0 1.40% > $0 $2,200… [read post]
17 Feb 2021, 8:12 am
Table of Contents Key Findings State Individual Income Tax Structures Notable Individual Income Tax Changes in 2021 Map: How High are Individual Income Tax Rates in Your State? [read post]
21 Feb 2023, 3:30 am
Georgia 1.00% > $0 1.00% > $0 $5,400 $7,100 $2,700 $7,400 $3,000 2.00% > $750 2.00% > $1,000 3.00% > $2,250 3.00% > $3,000 4.00% > $3,750 4.00% > $5,000 5.00% > $5,250 5.00% > $7,000 5.75% > $7,000 5.75% > $10,000 Hawaii 1.40% > $0 1.40% > $0 $2,200… [read post]
6 Aug 2019, 5:45 am
Note: The author thanks Brittany Moore for contributing to statutory research for this piece. [read post]
8 Mar 2018, 4:58 am
Key Findings In December 2017, Congress passed the Tax Cuts and Jobs Act (TCJA), arguably the most significant piece of tax legislation in three decades. [read post]
