TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Wednesday, April 25, 2012

Gamage & Shanske: On Tax Increase Limitations

Tax Analysts David Gamage (UC-Berkeley) & Darien Shanske (UC-Hastings), On Tax Increase Limitations: Part II — Evasion and Transcendence, 64 State Tax Notes 245 (Apr. 23, 2012):

In our previous column in this series we argued that tax increase limitations (TILs) are analytically incoherent. [On Tax Increase Limitations: Part I — A Costly Incoherence, 62 State Tax Notes 813 (Dec. 19, 2011).] We further suggested that this incoherence contributes to the observed ineffectiveness of TIL regimes. In this, our second column, we analyze the implications of the incoherent nature of TILs. In particular, we argue that because of their incoherent nature, TILs can be effectively evaded by a legislative majority wanting to do so.

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