Did the Washington Supreme Court Rule Correctly on the Capital Gains Tax?

108 Tax Notes State 517 (2023)

Indiana Legal Studies Research Paper No. 508

9 Pages Posted: 28 Jun 2023

See all articles by David Gamage

David Gamage

University of Missouri School of Law

Jared Walczak

Tax Foundation

Date Written: May 8, 2023

Abstract

In this essay, Gamage and Walczak share their opening statements in their debate over Quinn v. Washington, the recent Washington Supreme Court decision upholding a state tax on capital gains as an excise tax.

Keywords: tax law, state tax, capital gains, excise tax, Washington Supreme Court, Quinn v. Washington, Washington State Legislature, property tax, income tax

JEL Classification: K10, K20, K34, H20, H71

Suggested Citation

Gamage, David and Walczak, Jared, Did the Washington Supreme Court Rule Correctly on the Capital Gains Tax? (May 8, 2023). 108 Tax Notes State 517 (2023), Indiana Legal Studies Research Paper No. 508, Available at SSRN: https://ssrn.com/abstract=4493125

David Gamage (Contact Author)

University of Missouri School of Law ( email )

Missouri Avenue & Conley Avenue
Columbia, MO MO 65211
United States

HOME PAGE: http://law.missouri.edu/person/david-gamage/

Jared Walczak

Tax Foundation ( email )

1325 G St NW
Suite 950
Washington, DC 20005
United States
2024645101 (Phone)

HOME PAGE: http://taxfoundation.org/staff/jared-walczak/

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
57
Abstract Views
183
Rank
677,426
PlumX Metrics