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"Federal Fairness to State Taxpayers: Irrationality, Unfunded Mandates, and the Salt Deduction"   flag 

(2008) 106 Michigan Law Review 805
Galle, Brian
Michigan Law Review
United States
1st January, 2008

Legislation Cited

Legislation Name Provision
Education Act (ACT)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Designing Interstate Institutions: The Example Of The Streamlined Sales And Use Tax Agreement ("Ssuta")" (2007) 40 UC Davis Law Review 1381 U.C. Davis Law Review United States circa 2007 HeinOnline / LexisNexis flag 1
"From Renting to Homeownership: Using Tax Incentives To Encourage Homeownership Among Renters" (2007) 44 Harvard Journal on Legislation 97 Harvard Journal on Legislation United States circa 2007 HeinOnline / LexisNexis flag 1
"A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And Section 164 Of The Tax Code" (2007) 82 Indiana Law Journal 673 Indiana Law Journal United States circa 2007 HeinOnline / LexisNexis flag 1
"Inequality and Uncertainty: Theory and Legal Applications" (2006) 155 University of Pennsylvania Law Review 279 University of Pennsylvania Law Review United States circa 2006 HeinOnline / LexisNexis flag 1
"Commandeering And Its Alternatives: A Federalism Perspective" (2006) 59 Vanderbilt Law Review 1629 Vanderbilt Law Review United States circa 2006 HeinOnline / LexisNexis flag 2
"Government Regulation of Irrationality: Moral and Cognitive Hazards" (2006) 90 Minnesota Law Review 1620 Minnesota Law Review United States circa 2006 HeinOnline / LexisNexis flag 1
"Horizontal Equity as a Principle of Tax Theory" (2006) 24 Yale Law & Policy Review 43 Yale Law & Policy Review United States circa 2006 HeinOnline / LexisNexis flag 1
"Exploring the Income Tax Treatment of Borrowing and Liabilities, or Why the Accrual Method Should Be Eliminated" (2006) 26 Virginia Tax Review 245 Virginia Tax Review United States circa 2006 HeinOnline / LexisNexis flag 1
"Rethinking Fiscal Federalism" (2005) 118 Harvard Law Review 2544 Harvard Law Review United States circa 2005 HeinOnline / LexisNexis flag 3
"Do Tax Expenditures Create Framing Effects? Volunteer Firefighters, Property Tax Exemptions, and the Paradox of Tax Expenditure Analysis" (2005) 24 Virginia Tax Review 797 Virginia Tax Review United States circa 2005 HeinOnline / LexisNexis flag 2
"Public Regulation of Private Enforcement: The Case for Expanding the Role of Administrative Agencies" (2005) 91 Virginia Law Review 93 Virginia Law Review United States circa 2005 LexisNexis flag 3
"Theories Of Tax Justice: Ruminations On The Benefit, Partnership, And Ability-To-Pay Principles" (2005) 58 Tax Law Review 399 Tax Law Review United States circa 2005 HeinOnline / Westlaw flag 1
"Libertarian Paternalism Is An Oxymoron" (2005) 99 Northwestern University Law Review 1245 Northwestern University Law Review United States circa 2005 HeinOnline / LexisNexis flag 2
"Welfare Reform And Economic Freedom: Low-Income Mothers' Decisions About Work At Home And In The Market" (2004) 44 Santa Clara Law Review 1029 Santa Clara Law Review United States circa 2004 HeinOnline / LexisNexis flag 1
"Drawing Lines Between Chevron and Pennhurst: A Functional Analysis of the Spending Power, Federalism, and the Administrative State" (2004) 82 Texas Law Review 1197 Texas Law Review United States circa 2004 HeinOnline / LexisNexis flag 1
"Getting Spending: How To Replace Clear Statement Rules With Clear Thinking About Conditional Grants Of Federal Funds" (2004) 37 Connecticut Law Review 155 Connecticut Law Review United States circa 2004 HeinOnline / LexisNexis flag 1
"Fischel: The Homevoter Hypothesis: How Home Values Influence Local Government Taxation, School Finance, And Land Use Policies" (2003) 101 Michigan Law Review 1824 Michigan Law Review United States circa 2003 HeinOnline / LexisNexis flag 2
"Tax and the Philosopher's Stone" (2003) 89 Virginia Law Review 647 Virginia Law Review United States circa 2003 LexisNexis flag 2
How Much Redistribution Should There Be? (2003) 112 Yale Law Journal 2291 Yale Law Journal United States 1 Jan 2003 WorldLII flag 4
"Ex Ante/Ex Post" (2003) 13 Journal of Contemporary Legal Issues 123 Journal of Contemporary Legal Issues United States circa 2003 HeinOnline / LexisNexis flag 1
"Can Federal Agencies Authorize Private Suits Under Section 1983? A Theoretical Approach" (2003) 69 Brooklyn Law Review 163 Brooklyn Law Review United States circa 2003 HeinOnline / LexisNexis flag 1
"Activists Vote Twice" (2003) 70 University of Chicago Law Review 159 University of Chicago Law Review United States circa 2003 HeinOnline / LexisNexis flag 1
Gonzaga University v Doe 536 US 273; 122 SCt 2268; 153 L Ed 2d 309; 165 Ed Law Rep 458 United States Supreme Court United States 20 Jun 2002 WorldLII flag 83
"Closing the Pandora's Box of Federalism: The Case for Judicial Restriction of Federal Subsidies to State Governments" (2002) 90 Georgetown Law Journal 461 Georgetown Law Journal United States circa 2002 HeinOnline / LexisNexis flag 1
"The Individual Amt: Problems and Potential Solutions" (2002) 55 National Tax Journal 555 National Tax Journal United States circa 2002 flag 1
"Ability To Pay" (2002) 23 Whittier Law Review 867 Whittier Law Review United States circa 2002 HeinOnline / LexisNexis flag 1
< I > Pennhurst < /I > , < I > Chevron < /I > , and the Spending Power (2001) 110 Yale Law Journal 1187 Yale Law Journal United States 1 Jan 2001 WorldLII flag 1
"Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income" (2001) 5 Florida Tax Review 299 Florida Tax Review United States circa 2001 HeinOnline / Westlaw flag 1
"Beyond Exit and Voice: User Participation in the Production of Local Public Goods" (2001) 80 Texas Law Review 1 Texas Law Review United States circa 2001 HeinOnline / LexisNexis flag 2
"Sovereignty, Autonomy and Conditional Spending" (2001) 4 Chapman Law Review 107 Chapman Law Review United States circa 2001 HeinOnline / LexisNexis flag 1
Reno v Condon 528 US 141; 145 L Ed 2d 587; 120 SCt 666 United States Supreme Court United States 12 Jan 2000 WorldLII flag 28
"Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State" (2000) 113 Harvard Law Review 1573 Harvard Law Review United States circa 2000 HeinOnline / LexisNexis flag 11
"Compared To What? Taxing Brute Luck And Other Second-Best Problems" (2000) 53 Tax Law Review 377 Tax Law Review United States circa 2000 HeinOnline / Westlaw flag 1
"Line Drawing, Doctrine, and Efficiency in the Tax Law" (1999) 84 Cornell Law Review 1627 Cornell Law Review United States circa 1999 HeinOnline / LexisNexis flag 2
"The Puzzling Case for Proportionate Taxation" (1999) 2 Chapman Law Review 157 Chapman Law Review United States circa 1999 HeinOnline / LexisNexis flag 1
"The Status Quo Bias and Contract Default Rules" (1998) 83 Cornell Law Review 608 Cornell Law Review United States circa 1998 HeinOnline / LexisNexis flag 11
"Law and Economics Discovers Social Norms" (1998) 27 Journal of Legal Studies 537 Journal of Legal Studies United States circa 1998 HeinOnline / Westlaw flag 8
Printz v United States 521 US 898; 138 L Ed 2d 914; 117 SCt 2365 United States Supreme Court United States 27 Jun 1997 WorldLII flag 176
"Fiscal Federalism and the Deductibility of State and Local Taxes under the Federal Income Tax" (1996) 82 Virginia Law Review 413 Virginia Law Review United States circa 1996 LexisNexis flag 2
(1996) 16 Virginia Tax Review 39 (1996) 16 Virginia Tax Review 39 Virginia Tax Review United States circa 1996 HeinOnline / LexisNexis flag 1
"The Case for a Capital Gains Preference" (1993) 48 Tax Law Review 319 Tax Law Review United States circa 1993 HeinOnline / Westlaw flag 4
"Should "Tax Norms" be Abandoned? Rethinking Tax Policy Analysis and the Taxation of Personal Injury Recoveries" [1993] Wisconsin Law Review 1115 Wisconsin Law Review United States - Wisconsin circa 1993 HeinOnline / LexisNexis flag 1
"HorizontalandVerticalEquity:TheMusgrave/Kaplow Exchange" (1993) 1 Florida Tax Review 607 Florida Tax Review United States circa 1993 HeinOnline / Westlaw flag 1
New York v United States 505 US 144; 120 L Ed 2d 120; 112 SCt 2408 United States Supreme Court United States 19 Jun 1992 WorldLII flag 224
"Civic Republican Justification for the Bureaucratic State, A" (1992) 105 Harvard Law Review 1511 Harvard Law Review United States circa 1992 HeinOnline / LexisNexis flag 4
"Economic Analysis of the Criminal Law as a Preference-Shaping Policy, An" [1990] Duke Law Journal 1 Duke Law Journal United States circa 1990 HeinOnline / LexisNexis flag 5
"Horizontal Equity: Measures in Search of a Principle" (1989) 42 National Tax Journal 139 National Tax Journal United States circa 1989 flag 1
Thomas R McCoy & Barry Friedman, Conditional Spending: Federalism's Trojan Horse [1988] Supreme Court Review 85 Supreme Court Review United States circa 1988 flag 3
South Dakota v Dole 483 US 203; 97 L Ed 2d 171; 107 SCt 2793 United States Supreme Court United States 23 Jun 1987 WorldLII flag 122
"Economic Analysis of Legal Transitions, An" (1986) 99 Harvard Law Review 509 Harvard Law Review United States circa 1986 HeinOnline / LexisNexis flag 7
(1985) 53 Fordham Law Review 1255 (1985) 53 Fordham Law Review 1255 Fordham Law Review United States circa 1985 HeinOnline / LexisNexis flag 1
"Localism, Self Interest, and the Tyranny of the Favored Quarter: Addressing the Barriers to New Regionalism" 88 Georgetown Law Journal 1985 Georgetown Law Journal United States circa 1985 HeinOnline / LexisNexis flag 5
Commissioner v Tufts 461 US 300; 103 SCt 1826; 75 L Ed 2d 863 United States Supreme Court United States 2 May 1983 WorldLII flag 35
"The Substance of Process" (1981) 42 Ohio State Law Journal 131 Ohio State Law Journal United States circa 1981 HeinOnline / LexisNexis flag 3
"The Puzzling Persistence of Process-Based Constitutional Theories" (1980) 89 Yale Law Journal 1063 Yale Law Journal United States circa 1980 HeinOnline / Westlaw flag 15
[1979] Washington University Law Quarterly 659 [1979] Washington University Law Quarterly 659 Washington University Law Quarterly United States circa 1979 HeinOnline flag 3
"De Gustibus Non Est Disputandum" (1977) 67 American Economic Review 76 American Economic Review United States circa 1977 flag 1
"Personal Deductions in an Ideal Income Tax" (1972) 86 Harvard Law Review 309 Harvard Law Review United States circa 1972 HeinOnline / LexisNexis flag 5
"In Defense of an Income Concept" (1967) 81 Harvard Law Review 44 Harvard Law Review United States circa 1967 HeinOnline / LexisNexis flag 2
"Proportional Income Taxation and Risk-Taking" (1944) 58 Quarterly Journal of Economics 388 Quarterly Journal of Economics United States circa 1944 flag 2
"Conditional Federal Spending after Lopez" 95 Columbia Law Review 1911 Columbia Law Review United States circa 1911 HeinOnline / LexisNexis flag 5
"Social Welfare and the Rate Structure: A New Look at Progressive Taxation" (1987) 75 California Law Review 1905 California Law Review United States circa 1905 HeinOnline / LexisNexis flag 5
Alexander v Sandoval 532 US 275; 121 SCt 1511; 149 L Ed 2d 517 United States Supreme Court United States circa 1985 Westlaw flag 168
186 Idaho 187 186 Idaho 187 United States - Idaho circa 1985 flag 13
121 Quarterly Journal of Economics 505 121 Quarterly Journal of Economics 505 Quarterly Journal of Economics United States circa 1985 flag 2
Note, Making Mixed-Income Communities Possible: Tax Base Sharing and Class Desegregation 114 Harvard Law Review 1575 Harvard Law Review United States circa 1985 HeinOnline / LexisNexis flag 1
112 Quarterly Journal of Economics 375 112 Quarterly Journal of Economics 375 Quarterly Journal of Economics United States circa 1985 flag 1
Daphna Lewinsohn-Zamir, Consumer Preferences, Citizen Preferences, and the Provision of Public Goods 108 Yale Law Journal 377 Yale Law Journal United States circa 1985 HeinOnline / Westlaw flag 3
Kim Rueben & Len Burman, Deductibility of State and Local Taxes 108 Tax Notes 363 Tax Notes United States circa 1985 flag 1
"Relative Preferences" 102 Yale Law Journal 1 Yale Law Journal United States circa 1985 HeinOnline / Westlaw flag 6
AMT: Projections and Problems 100 Tax Notes 105 Tax Notes United States circa 1985 flag 2
99 Northwestern University Law Review 89 99 Northwestern University Law Review 89 Northwestern University Law Review United States circa 1985 HeinOnline / LexisNexis flag 1
"Experimental Tests of the Endowment Effect and the Coase Theorem" 98 Journal of Political Economy 1325 Journal of Political Economy United States circa 1985 flag 6
"Retroactivity Revisited," 98 Harvard Law Review 1820 Harvard Law Review United States circa 1985 HeinOnline / LexisNexis flag 3
"t" 96 Michigan Law Review 813 Michigan Law Review United States circa 1985 HeinOnline / LexisNexis flag 8
Daniel McFadden, Free Markets and Fettered Consumers 96 American Economic Review 5 American Economic Review United States circa 1985 flag 1
Harold J Krent, Delegation and Its Discontents 94 Columbia Law Review 710 Columbia Law Review United States circa 1985 HeinOnline / LexisNexis flag 1
Harvey S Rosen, An Approach to the Study of Income, Utility, and Horizontal Equity 92 Quarterly Journal of Economics 307 Quarterly Journal of Economics United States circa 1985 flag 1
"Reclaiming Environmental Law: A Normative Critique of Comparative Risk Analysis" 92 Columbia Law Review 562 Columbia Law Review United States circa 1985 HeinOnline / LexisNexis flag 2
"Exit As a Constraint on Land Use Exactions: Rethinking the Unconstitutional Conditions Doctrine" 91 Columbia Law Review 473 Columbia Law Review United States HeinOnline / LexisNexis flag 9
90 Michigan Law Review 895 90 Michigan Law Review 895 Michigan Law Review United States HeinOnline / LexisNexis flag 2
"Our Localism: Part II--Localism and Legal Theory" 90 Columbia Law Review 346 Columbia Law Review United States HeinOnline / LexisNexis flag 10
Jonathan R Macey, Public Choice and the Legal Academy 86 Georgetown Law Journal 1075 Georgetown Law Journal United States HeinOnline / LexisNexis flag 1
"The New Economics of Jurisdictional Competition: Devolutionary Federalism in a Second-Best World" 86 Georgetown Law Journal 201 Georgetown Law Journal United States circa 1985 HeinOnline / LexisNexis flag 5
85 Georgetown Law Journal 71 85 Georgetown Law Journal 71 Georgetown Law Journal United States circa 1985 HeinOnline / LexisNexis flag 2
Timothy Besley & Anne Case, Incumbent Behavior: Vote-Seeking, Tax-Setting, and Yardstick Competition 85 American Economic Review 25 American Economic Review United States circa 1985 flag 1
84 Columbia Law Review 263 84 Columbia Law Review 263 Columbia Law Review United States circa 1985 HeinOnline / LexisNexis flag 1
"Property, Utility, and Fairness: Comments on the Ethical Foundations of Just Compensation Law" 80 Harvard Law Review 1165 Harvard Law Review United States circa 1985 HeinOnline / LexisNexis flag 48
"Getting Off The Dole: Why The Court Should Abandon Its Spending Doctrine, And How A Too-Clever Congress Could Provoke It To Do So" 78 Indiana Law Journal 459 Indiana Law Journal United States HeinOnline / LexisNexis flag 3
Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis 77 Journal of Political Economy 957 Journal of Political Economy United States flag 1
"Taking Behavioralism Seriously: The Problem of Market Manipulation" 74 New York University Law Review 630 New York University Law Review United States HeinOnline / LexisNexis flag 8
"Compensation for Takings: An Economic Analysis" 72 California Law Review 569 California Law Review United States HeinOnline / LexisNexis flag 6
Beverly I Moran, Stargazing: The Alternative Minimum Tax for Individuals and Future Tax Reform 69 Oregon Law Review 223 Oregon Law Review United States HeinOnline / LexisNexis flag 2
"Theory of Legislative Delegation" 68 Cornell Law Review 1 Cornell Law Review United States HeinOnline / LexisNexis flag 6
"Rehabilitating Interstate Competition: Rethinking the Race-to-the-Bottom Rationale for Federal Environmental Regulation" 67 New York University Law Review 1210 New York University Law Review United States HeinOnline / LexisNexis flag 13
William H Riker & Steven J Brams, The Paradox of Vote Trading 67 American Political Science Review 1235 American Political Science Review United States flag 1
Discharge of Indebtedness: The Progeny of United States v Kirby Lumber Co 66 California Law Review 1159 California Law Review United States HeinOnline / LexisNexis flag 4
66 American Economic Review 743 66 American Economic Review 743 American Economic Review United States flag 2
64 University of Chicago Law Review 749 64 University of Chicago Law Review 749 University of Chicago Law Review United States HeinOnline / LexisNexis flag 1
David F Bradford & Wallace E Oates, Towards a Predictive Theory of Intergovernmental Grants 61 American Economic Review 440 American Economic Review United States flag 1
Steven A Dean, Philosopher Kings and International Tax: A New Approach to Tax Havens, Tax Flight, and International Tax Cooperation 58 Hastings Law Journal 991 Hastings Law Journal United States HeinOnline / LexisNexis flag 1
57 University of Chicago Law Review 407 57 University of Chicago Law Review 407 University of Chicago Law Review United States HeinOnline / LexisNexis flag 4
51 Vanderbilt Law Review 1653 51 Vanderbilt Law Review 1653 Vanderbilt Law Review United States HeinOnline / LexisNexis flag 1
Robert W Adler, Unfunded Mandates and Fiscal Federalism: A Critique 50 Vanderbilt Law Review 1137 Vanderbilt Law Review United States HeinOnline / LexisNexis flag 2
Dodge, Theories]; Joseph M Dodge, A Combined Mark-to-Market and Pass-Through Corporate-Shareholder Integration Proposal 50 Tax Law Review 265 Tax Law Review United States HeinOnline / Westlaw flag 1
"A Behavioral Approach to Law and Economics" 50 Stanford Law Review 1471 Stanford Law Review United States HeinOnline / LexisNexis flag 19
Daniel N Shaviro, Uneasiness and Capital Gains 48 Tax Law Review 393 Tax Law Review United States HeinOnline / Westlaw flag 1
48 National Tax Journal 497 48 National Tax Journal 497 National Tax Journal United States flag 1
47 Vanderbilt Law Review 1303 47 Vanderbilt Law Review 1303 Vanderbilt Law Review United States HeinOnline / LexisNexis flag 4
Edward A Zelinsky, Unfunded Mandates, Hidden Taxation, and the Tenth Amendment: On Public Choice, Public Interest, and Public Services 46 Vanderbilt Law Review 1355 Vanderbilt Law Review United States HeinOnline / LexisNexis flag 2
Daniel Shaviro, The Man Who Lost Too Much: Zarin v Commissioner and the Measurement of Taxable Income 45 Tax Law Review 215 Tax Law Review United States HeinOnline / Westlaw flag 3
Charles R Hulten & Robert M Schwab, A Haig-Simons-Tiebout Comprehensive Income Tax 44 National Tax Journal 67 National Tax Journal United States flag 1
43 National Tax Journal 113 43 National Tax Journal 113 National Tax Journal United States flag 1
Joseph Bankman, The Case Against Passive Investments: A Critical Appraisal of the Passive Loss Restrictions 42 Stanford Law Review 15 Stanford Law Review United States HeinOnline / LexisNexis flag 1
40 Hastings Law Journal 343 40 Hastings Law Journal 343 Hastings Law Journal United States HeinOnline / LexisNexis flag 2
"Conditional Federal Spending and the Constitution" 39 Stanford Law Review 1103 Stanford Law Review United States HeinOnline / LexisNexis flag 4
37 Arizona Law Review 739 37 Arizona Law Review 739 Arizona Law Review United States HeinOnline / LexisNexis flag 1
Treasury Report]; Brookes D Billman & Noel B Cunningham, Nonbusiness State and Local Taxes: The Case for Deductibility 28 Tax Notes 1107 Tax Notes United States flag 1
Sang-Seok Bae & Richard C Feiock, The Flypaper Effect Revisited: Intergovernmental Grants and Local Governance 27 International Journal of Public Administration 577 International Journal of Public Administration 1
Jeffrey Schoenblum, Taxation, the State, and the Community 23 Social Philosophy and Policy 210 Social Philosophy and Policy United Kingdom Cambridge flag 1
22 National Tax Journal 543 22 National Tax Journal 543 National Tax Journal United States flag 2
22 Journal of Legal Studies 217 22 Journal of Legal Studies 217 Journal of Legal Studies United States HeinOnline / Westlaw flag 2
JB McCombs, A New Federal Tax Treatment of State and Local Taxes 19 Pacific Law Journal 747 Pacific Law Journal United States HeinOnline / Westlaw flag 1
"Federalism and Rights" 19 Georgia Law Review 917 Georgia Law Review United States HeinOnline / LexisNexis flag 5
16 Virginia Tax Review 501 16 Virginia Tax Review 501 Virginia Tax Review United States HeinOnline / LexisNexis flag 1
Daniel Patrick Moynihan, Constitutional Dimensions of State and Local Tax Deductibility 16 Publius The Journal of Federalism 71 Publius: The Journal of Federalism United States flag 1
Boris I Bittker, Income Tax Deductions, Credits, and Subsidies for Personal Expenditures 16 Journal of Law and Economics 193 Journal of Law and Economics United States HeinOnline flag
10 Phil & Pub Aff 283 10 Phil & Pub Aff 283 United States flag 5
6 Phil & Pub Aff 317 6 Phil & Pub Aff 317 United States flag 2
6 Florida Tax Review 811 6 Florida Tax Review 811 Florida Tax Review United States HeinOnline / Westlaw flag 1
Edward A Zelinsky, The Deductibility of State and Local Taxes: Income Measurement, Tax Expenditures and Partial, Functional Deductibility 6 American Journal of Tax Policy 9 American Journal of Tax Policy United States HeinOnline / Westlaw flag 1
2 Econ & Phil 159 2 Econ & Phil 159 United Kingdom flag 1
American Federal System: Basic Patterns and Current Issues 2 Columbia Journal of European Law 533 Columbia Journal of European Law United States HeinOnline / LexisNexis flag 1
1 Florida Tax Review 354 1 Florida Tax Review 354 Florida Tax Review United States HeinOnline / Westlaw flag 1
Kirk J Stark, Fiscal Federalism and Tax Progressivity: Should the Federal Income Tax Encourage State and Local Redistribution? 51 University of California at Los Angeles Law Review 1389

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