Abstract

http://ssrn.com/abstract=895705
 
 

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Exactions and Burden Distribution in Takings Law


Carlos A. Ball


Rutgers, The State University of New Jersey - School of Law-Newark

Laurie Reynolds


University of Illinois College of Law


William & Mary Law Review, Vol. 47, pp. 1513-1585, 2006

Abstract:     
In the last several decades, there has been a marked shift in local government financing away from the use of general revenue taxes and toward non-tax revenue raising devices such as exactions. We argue that the Supreme Court, in its exaction cases, missed a golden opportunity to slow this troubling trend toward the greater privatization of local government financing. In addition, we explain how the Court's exaction cases are inconsistent with the goal of burden distribution as reflected in the Court's takings jurisprudence. We propose that the constitutional standard applied to exactions be reformulated so as to account explicitly for burden distribution. Such a reformulation will make exactions law more consistent with the purposes of the Takings Clause and will constitute an important first step in restoring a more sensible balance between tax and non-tax revenue devices.

Number of Pages in PDF File: 73

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Date posted: April 14, 2006  

Suggested Citation

Ball, Carlos A. and Reynolds, Laurie, Exactions and Burden Distribution in Takings Law. William & Mary Law Review, Vol. 47, pp. 1513-1585, 2006 . Available at SSRN: http://ssrn.com/abstract=895705

Contact Information

Carlos A. Ball (Contact Author)
Rutgers, The State University of New Jersey - School of Law-Newark ( email )
123 Washington Street
Newark, NJ 07102
United States
973-353-3008 (Phone)
Laurie Reynolds
University of Illinois College of Law
504 E. Pennsylvania Avenue
Champaign, IL 61820
United States
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