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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]
17 May 2022, 3:38 am by Jan von Hein
The latest issue of the „Praxis des Internationalen Privat- und Verfahrensrechts (IPRax)“ features the following articles: (These abstracts can also be found at the IPRax-website under the following link: https://www.iprax.de/en/contents/)   P. [read post]
29 Apr 2022, 1:25 pm by David Kopel
Before the Tudors Lancaster and York: The Wars of the Roses. [read post]
29 Apr 2022, 5:01 am by Eugene Volokh
See Note 44, ante (warning against broad liability schemes that would encourage landlords to act as law enforcement).[15] The New York intermediate appellate court took a similar view in Gill v. [read post]
11 Jan 2022, 1:55 am by Kevin Kaufman
Some revisions adopted in 2021 legislative sessions will start at a later date (often July 1st, the beginning of the fiscal year in most states), while a substantial increase in New York’s individual and CIT rates was implemented retroactive to 2021.[2] Arizona Arizona’s 2022 tax changes are among the nation’s most complex, as they involve—among other things—the unwinding of a prior ballot measure. [read post]
8 Dec 2021, 5:21 am
 The extraordinary  Ngoc Son Bui (my interview with him here) has organized a very interesting workshop (Constitutional Law of Greater China, 9-10 December 2021, Oxford Programme in Asian Laws) around essays that will be contributed to a Handbook of Constitutional Law in Greater China that is likely to become a standard in the field and an important reference for anyone interested in issues of Chinese constitutionalism (Program here). [read post]
2 Dec 2021, 2:55 am by Kevin Kaufman
New York also has one of the highest state cigarette taxes ($4.35 per pack), not counting the additional local New York City cigarette tax ($1.50 per pack). [read post]