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Look to the States: How the State-Specific Interpretation Clarifies BAPCPA's § 522 Ambiguity and Protects State Exemption Laws 以州为例:具体州解释如何澄清BAPCPA§522的模糊性并保护州豁免法
State & Local Government eJournal Pub Date : 2013-02-01 DOI: 10.2139/SSRN.2312235
Kay E. Oskvig
{"title":"Look to the States: How the State-Specific Interpretation Clarifies BAPCPA's § 522 Ambiguity and Protects State Exemption Laws","authors":"Kay E. Oskvig","doi":"10.2139/SSRN.2312235","DOIUrl":"https://doi.org/10.2139/SSRN.2312235","url":null,"abstract":"After Congress revised the Bankruptcy Code in 2005, courts have taken divergent views about how to apply 11 U.S.C. § 522 in relation to state exemptions. Three main interpretations have developed: antiextraterritoriality, preemption, and state-specific. This Note advocates the state-specific approach, as it prevents forum shopping without rendering state exemption laws void or futile. The state-specific view requires courts to consider both state case law and public policy. When state statutes remain silent, courts applying the state-specific interpretation should liberally construe the exemption statutes in favor of the debtor and allow extraterritorial application.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133276276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Private School Competition and Public School Performance in Arizona 亚利桑那州私立学校竞争和公立学校表现
State & Local Government eJournal Pub Date : 2013-01-01 DOI: 10.2139/ssrn.2599123
E. Dauchy
{"title":"Private School Competition and Public School Performance in Arizona","authors":"E. Dauchy","doi":"10.2139/ssrn.2599123","DOIUrl":"https://doi.org/10.2139/ssrn.2599123","url":null,"abstract":"Advocates of school choice policies claim that private school competition would make public schools more efficient. I evaluate the effect of private school competition on public schools’ test scores in Arizona. Private schooling is treated as endogenous. I use the Arizona K-12 tax credit to build the first instrument based on religious denominations likely to donate to private schools. Also, I use measures of the population of private school students and schools as new instruments for private schooling. Moreover, I build grade-specific measures of private school competition. I find a strong positive effect of private school competition on scores in grade 4, and no significant effect on scores in grade 7.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132898057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
State Fiscal Adjustment During Times of Stress: Possible Causes of the Severity and Composition of Budget Cuts 压力时期的国家财政调整:预算削减的严重性和构成的可能原因
State & Local Government eJournal Pub Date : 2012-11-02 DOI: 10.2139/ssrn.2170557
Jeffrey Clemens
{"title":"State Fiscal Adjustment During Times of Stress: Possible Causes of the Severity and Composition of Budget Cuts","authors":"Jeffrey Clemens","doi":"10.2139/ssrn.2170557","DOIUrl":"https://doi.org/10.2139/ssrn.2170557","url":null,"abstract":"Efforts to maintain balanced budgets lead to substantial pro-cyclicality in states' capital investments, transfers to local governments, and spending in areas like education and transportation. Reliance on volatile revenue sources predicts relatively severe volatility in these expenditures. States with strict balanced budget requirements must restore fiscal balance faster than those without, leading to rescissions during years in which they face unexpected shocks. I find that these rescissions occur disproportionately in areas with readily deferred projects. Evidence points to the relative strength of public sector union groups as a driver of variation in the composition of mid-year rescissions across states.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128791563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 18
Marriage, Domestic Partnerships, Civil Union: The Developing Tax Landscape, Through Time: Using the Law to Support LGBT Relationships, Washington State Bar Association Qlaw Section CLE, Seattle, Washington 婚姻，家庭伙伴关系，民事结合:发展中的税收格局，随着时间的推移:使用法律来支持LGBT关系，华盛顿州律师协会法律部分CLE，西雅图，华盛顿州
State & Local Government eJournal Pub Date : 2011-04-22 DOI: 10.2139/SSRN.1844109
W. Goffe
{"title":"Marriage, Domestic Partnerships, Civil Union: The Developing Tax Landscape, Through Time: Using the Law to Support LGBT Relationships, Washington State Bar Association Qlaw Section CLE, Seattle, Washington","authors":"W. Goffe","doi":"10.2139/SSRN.1844109","DOIUrl":"https://doi.org/10.2139/SSRN.1844109","url":null,"abstract":"This working paper focuses mainly on recent changes in the IRS's position regarding how domestic partners in community property states report income for federal income tax purposes. Other topics include ERISA preemption and estate planning issues for the transgender client.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127886773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Machiavellian PPP? - Evidence from Italian Local Government's Projects for Public Services 狡猾的购买力平价?-来自意大利地方政府公共服务项目的证据
State & Local Government eJournal Pub Date : 2010-08-20 DOI: 10.2139/ssrn.1992460
Federico Antellini russo, Roberto Zampino
{"title":"Machiavellian PPP? - Evidence from Italian Local Government's Projects for Public Services","authors":"Federico Antellini russo, Roberto Zampino","doi":"10.2139/ssrn.1992460","DOIUrl":"https://doi.org/10.2139/ssrn.1992460","url":null,"abstract":"Public Private Partnerships (PPPs) have been widely advocated as flexible contractual solutions enabling the public sector to profit from private firms’ innovative solutions for providing public services. More recently, however, practitioners and academics alike have cast doubts on a possible instrumental use of PPPs. When most of the upfront investment rests on the private partner, the public counterpart may be tempted by reaping the benefit in the short-term while shifting to farther years the financial burden.If the budget accounts, especially at the Municipality level, is tight enough, such a 'Machiavelian' use of PPPs may become the privileged way to realize infrastructural facilities without any consideration of the efficiency of the provision. We test this 'public finance bias' hypothesis by using data from local projects by Italian Municipalities.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114825679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
Fiscal Evasion in State Budgeting 国家预算中的逃税行为
State & Local Government eJournal Pub Date : 2010-07-01 DOI: 10.2139/ssrn.3245331
Eileen Norcross
{"title":"Fiscal Evasion in State Budgeting","authors":"Eileen Norcross","doi":"10.2139/ssrn.3245331","DOIUrl":"https://doi.org/10.2139/ssrn.3245331","url":null,"abstract":"This paper establishes a basic definitional framework that can be used to assess long-running fiscal practices in the states against a standard of fiscal prudence. The aim is to further refine this framework to capture the drivers of the states’ long-running fiscal problems and to offer recommendations for reform.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126815338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Analysis of the Cook County Home-Rule Sales Tax 库克县地方自治销售税分析
State & Local Government eJournal Pub Date : 2010-06-01 DOI: 10.2139/SSRN.2035094
N. Primrose
{"title":"Analysis of the Cook County Home-Rule Sales Tax","authors":"N. Primrose","doi":"10.2139/SSRN.2035094","DOIUrl":"https://doi.org/10.2139/SSRN.2035094","url":null,"abstract":"An analysis of the Cook County, Illinois Home-Rule Sales Tax from 2010 that focuses on how high sales tax percentage actually affects the surrounding counties in an economic downturn.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121227720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reform of the German Local Trade Tax in 2008: Effects on Municipalities and Companies 2008年德国地方贸易税改革:对市政当局和公司的影响
State & Local Government eJournal Pub Date : 2008-01-01 DOI: 10.2139/SSRN.1088370
Michael Broer
{"title":"Reform of the German Local Trade Tax in 2008: Effects on Municipalities and Companies","authors":"Michael Broer","doi":"10.2139/SSRN.1088370","DOIUrl":"https://doi.org/10.2139/SSRN.1088370","url":null,"abstract":"The 2008 Corporate Tax Reform Law was passed by the parliament in July 2007. It also reforms the trade tax. This applies both to the rate and to the tax base. In future, not only the interest on permanent debt will be included in the tax base, but also all interest paid as well as the financing share of rents, leases and leasing instalments, though only at 25% instead of 50%. Since the interest barrier will also affect the trade tax base, it is still unclear how all the measures will affect the receipts of the municipalities and what tax burdens they will place on the various forms of business entity. Using the trade tax statistics from the year 2001, the changes in burdens resulting from the trade tax reform have been simulated. Taking account of the interest barrier, the result for municipalities is a drop in trade tax revenue. Incorporated businesses will have to pay less due to the reform and unincorporated companies will have to pay more.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126777507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An Evaluation of the Franklin County (AL) Community Corrections Program 富兰克林县(AL)社区矫正项目评估
State & Local Government eJournal Pub Date : 2007-08-23 DOI: 10.2139/ssrn.1009663
Phillip B. Bridgmon, John Clark
{"title":"An Evaluation of the Franklin County (AL) Community Corrections Program","authors":"Phillip B. Bridgmon, John Clark","doi":"10.2139/ssrn.1009663","DOIUrl":"https://doi.org/10.2139/ssrn.1009663","url":null,"abstract":"An evaluation of the Franklin County (AL) Community Corrections (FCCC) program suggests that offenders monitored in a community based setting appear to be less likely to be rearrested for serious misdemeanors or felonies than those who are supervised within institutional settings. Almost two out of three citizens who have spent time in prisons or jails will be rearrested within three years of release. Within the FCCC program, only one of three was rearrested who completed the program, while only one in five were rearrested while an active client. The success of other programs similar to the FCCC program is important to a corrections system that serves the public's interest.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128707492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Nether Side of Civil Procedure: (Pt. 1: Judicial Liens on New York Real Property) 民事诉讼的下界:(第1集:纽约不动产的司法留置权)
State & Local Government eJournal Pub Date : 2007-03-05 DOI: 10.2139/SSRN.968454
D. G. Carlson
{"title":"The Nether Side of Civil Procedure: (Pt. 1: Judicial Liens on New York Real Property)","authors":"D. G. Carlson","doi":"10.2139/SSRN.968454","DOIUrl":"https://doi.org/10.2139/SSRN.968454","url":null,"abstract":"This article studies the property aspects of judicial liens that arise upon docketing money judgments in New York. It investigates the execution sales procedure and finds an aspect of it clearly unconstitutional. The homestead exemption and various priority issues are described as well. The interaction of these judicial liens with senior mortgages and bankruptcy proceedings is carefully analyzed, as well as the priority of federal tax liens as against New York judicial liens. The Supreme Court's opinion in United States v. McDermott is criticized as wrongly decided on multiple grounds. This opinion holds that federal tax liens are senior to after-acquired property liens claimed by judgment creditors.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129490878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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