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dormant commerce clause, municipal bonds, market participation, state and local tax

tax, horizontal equity, ability to pay, distributive justice, welfare economics

taxation, optimal taxation, behavioral law and economics, bounded rationality, hidden taxes, tax salience, redistribution, cognitive bias, debiasing

Health Care Reform, Individual Responsibility, Insurance Mandate, Taxing Clause, Spending Clause, Taxing Power, General Welfare, Direct Tax

tax shelters, codification, economic substance doctrine, textualism

Dormant Commerce Clause, municipal bonds, fiscal federalism, Pike

laboratories of democracy, federalism, fiscal federalism, corporate charters, democratic experimentalism, policy innovation, diffusion, public choice, positive political theory

charity, charitable contribution deduction, section 170, 501(c)(3), for-profit charity, federalism, warm glow, civil society, privatization

501(c)(3), lobbying, propaganda, charity

nonprofit organizations, charity, for-profit charity, venture entrepreneurship, warm glow, section 170, privatization

pigouvian tax, subsidy, carrots, sticks, incentives, externalities, tax expenditures, charitable contribution deduction

federalism, preemption, non-delegation doctrine, constitutional avoidance, SWANCC, departmentalism

inside debt, incentive pay, pay for performance, managerial power, bankruptcy, corporate credit, risk regulation

affordable care act, individual mandate, health care reform, direct tax, income tax, health insurance, federalism, clear statement rules

Departmentalism, Section Five, City of Boerne, Bob Jones University

optimal taxation, mirrlees, hidden tax, tax salience, bounded rationality, behavioral law and economics, debiasing, Tiebout

Spending Clause, Dole, fiscal federalism, grants, conscription, flypaper effect

State finances, revenue, taxation, recession, pro-cyclical, federal remedies, moral hazard, risk, automatic stabilization, alternative minimum tax, AMT reform, ATM, Fiscal federalism tax, Tax, Social Insurance

State finances, revenue, taxation, recession, pro-cyclical, federal remedies, moral hazard, risk, automatic stabilization, alternative minimum tax, AMT reform, ATM, Fiscal federalism tax, Tax, Social Insurance

SALT, deductibility of state and local taxes, horizontal equity, fiscal federalism, spillovers, cognitive bias, exit, Tiebout

Spending, federalism, section five, Boerne, clear statement rules

Alternative Minimum Tax, AMT, state and local tax, section 164, horizontal equity

State finances, revenue, taxation, recession, pro-cyclical, federal remedies, moral hazard, risk, automatic stabilization, alternative minimum tax, AMT reform, ATM, Fiscal federalism tax, Tax, Social Insurance

carbon tax, cap and trade, consumption tax, sales tax, distributional neutrality, liquidity constraint, lifetime equity, procrastination, hyperbolic discounting, hidden taxes

fiscal federalism, conditional spending, state and local tax deduction, vertical externality, empirical tax law

federalism, political safeguards of federalism, dormant commerce clause, state and local taxation, public choice, tax-base competition, vertical competition, commandeering, unfunded mandates

nonprofit organizations, 501(c)(3), lobbying, electioneering, Citizens United, conditional grants, transaction cost economics

streamlined sales and use tax agreement, SSUTA, dormant commerce clause, Quill, Cuno, positive political theory, electronic commerce

executive compensation, managerial power, agency costs, universities, higher education, 501(c)(3), nonprofits, private inurement, warm glow compensation

preemption, presumption against preemption, federalism, clear statement rule, Gregory, Wyeth, Chevron, SWANCC

rainy day fund, budget stabilization fund, intergovernmental transfers, behavioral finance, sovereign debt, fiscal federalism

private right of action, section 1983, federalism, disparate impact, Sandoval

Federalism, Tiebout, Nonprofit Organizations, Charity, 501(c)(3)

redistribution, double distortion, federalism, landlord will raise the rent, preemption, fiscal federalism, benefit taxation, law and economics, efficiency of the legal system

unemployment insurance, fiscal federalism, myopia, time-inconsistent preferences, rainy day fund, budget stabilization fund, state finance, taxation, behavioral public finance

pigouvian tax, salience, externality, price instrument, hidden taxes, behavioral economics, charitable contribution deduction, carbon tax

fiscal federalism, vertical tax competition, vertical fiscal externalities, conditional spending, state and local tax deduction