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Thursday, April 27, 2023
Layser: Tax (Dis)Conformity, Reverse Federalism, And Social Justice Reform
Michelle D. Layser (San Diego; Google Scholar), Tax (Dis)Conformity, Reverse Federalism, and Social Justice Reform, 53 Seton Corridor L. Rev. 413 (2022):
This Article revisits a well-recognized administrative function of state earnings tax legislation—federal-state tax conformity—by way of a reverse federalism lens. Federal-state tax conformity refers back to the course of by which states incorporate points of federal legislation into their state earnings tax codes. For instance, states could select to undertake federal definitions of earnings, or they could merely enact state degree tax legal guidelines that parallel federal legal guidelines. Even when state legislation does “conform” to the federal legislation, nonetheless, variations could come up when a state legislature declines to undertake all points of federal legislation, or when a state enacts laws to partially decouple from the federal legislation.
These acts of “disconformity,” when state tax legal guidelines are derived from—however aren’t an identical to—federal legislation, are key to operationalizing the reverse federalism potential for state tax reform. Finally, reverse federalist reform methods depend on states to push nationwide coverage, both by encouraging lateral conformity throughout states or by spurring modifications to federal legislation. The place others have argued that disconformity can assist decrease federal encroachment on state tax techniques, this Article argues that strategic disconformity can assist push nationwide coverage and promote social justice targets. This principle of disconformity shifts the main focus away from its defensive position inside a federalist system, highlighting its capability to function a robust corrective to federal legislation.
https://taxprof.typepad.com/taxprof_blog/2023/04/layser-tax-disconformity-reverse-federalism-and-social-justice-reform.html
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