Friday, January 5, 2018
More On State Resistance To The New Federal Tax Law
Followng up on yesterday's posts:
- Democrats In High-Tax States Plot To Blunt Impact Of New Tax Law
- Tax Profs Weigh In On Potential State Lawsuits To Block Repeal Of The State & Local Tax Deduction
Law Profs:
- Josh Blackman (South Texas), Is the Tax Bill Unconstitutional Because It Treats Blue States Unfairly?
- Brian Galle (Georgetown), State Responses to New Limits on the State & Local Tax Deduction: Evaluating the Options
- Brian Galle (Georgetown), SALT Substitutes: A Replacement Payroll Tax?
- Brian Galle (Georgetown), State SALT Fixes, Part III: Payroll Tax & Credit
- Andy Grewal (Iowa), Can States Game the Republican Tax Bill with the Charitable Contribution Strategy?
- Daniel Hemel (Chicago), Repeal of the SALT Deduction for Income Taxes Might Not Raise a Cent
- Daniel Hemel (Chicago), State Payroll Tax Shift Stands on Solid Legal Ground
- Darien Shanske (UC-Davis), Another Way the Empire [State] Can Strike Back
Media:
- ABA Journal, Does Tax Bill Violate the Constitution by Treating Residents of High-tax States Differently?
- American Spectator, To Put It Charitably, California’s Tax Idea Is Nuts
- Bloomberg, New York State to Sue U.S. Over GOP Tax Bill: Cuomo
- The Economist, How States May Try to Circumvent Republicans’ Tax Reform
- The Nation, The GOP Tax Bill Was a Deliberate Attack on Blue States—And California Plans to Fight Back; Here Are Some Creative Ways for Blue States to Resist the GOP Power Grab
- New York Times editorial, Can States Fix the G.O.P. Tax Law?
- Wall Street Journal, Gov. Cuomo Plans to Sue Over New Federal Tax Law
- Washington Post, California Looks For Ways Around Federal Tax Changes
- Washington Post, Cuomo Says New York Will Sue Over GOP Tax Law
https://taxprof.typepad.com/taxprof_blog/2018/01/more-on-state-resistance-to-the-new-federal-tax-law.html
Comments
And so the unravelling of our democracy proceeds apace.
Posted by: Jack Stuhlmann | Jan 5, 2018 11:15:12 PM
rc -- reasoning, legal or otherwise, has nothing to do with it.
Posted by: Mike Petrik | Jan 5, 2018 5:44:55 PM
Let me answer the question in the title of the Josh Blackman article with another question .. how does it treat blue states unfairly? The premise in the title betrays a serious lack of legal reasoning.
Posted by: ruralcounsel | Jan 5, 2018 4:01:59 AM
No one seems to be thinking, what will happen if there is a liberal president again, and people decide to "resist" her?
Posted by: mike livingston | Jan 5, 2018 2:04:44 AM
My blog thoughts: I just wrote up some notes on the idea of using donation credits to get around nondeductibiltiy of state and local income taxes. See http://rasmusen.dreamhosters.com/b/2018/01/why-the-idea-of-state-tax-credits-and-donations-replacing-deductibility-wont-work-and-how-to-fix-that/
Posted by: Eric Rasmusen | Jan 4, 2018 1:25:39 PM
Why don't we just call the Resistance by its proper name: Nullification
Posted by: mike livingston | Jan 7, 2018 7:20:27 AM