January 12, 2009
Joseph Henchman, Tax Counsel and Director of State Projects at the Tax Foundation, appeared on C-SPAN's Washington Journal to discuss the economic situation facing the states and how individual states are dealing with budgets and related tax issues.
Tax Watch is the Tax Foundation's quarterly tax policy newsletter, presenting our economic research and analysis in a simple, non-technical format—ideal for the non-economist looking for a clear explanation of current tax issues.
Highlights from the Winter 2009 issue include:
Read this issue of Tax Watch (PDF). Click here for a free subscription to Tax Watch.
New data from the Census Bureau show that over a three-year period (2005, 2006 and 2007) average homeowners in New York and New Jersey counties paid the most in property taxes while those in Louisiana parishes paid the least.
In Tax Foundation Fiscal Fact No. 157, "New Census Data on Property Taxes on Homeowners," Tax Foundation Senior Economist Gerald Prante and Analyst Mark Robyn use newly updated Census data from the 2007 American Community Survey (ACS) to rank counties across the country according to various property tax measures.
Read the Tax Foundation Fiscal Fact. View the full table of rankings of median real estate taxes paid by dollar amount or of median real estate taxes as a percentage of the median home value and as a percentage of the median income for household-owning units.
Arguments were heard today before the Indiana Supreme Court in a case urging that the court recognize a judicially enforceable right to a "quality" education.
The Tax Foundation's friend-of-the-court brief in the case, Bonner v. Daniels, was authored by Tax Counsel Joseph Henchman who reported from the State Capitol in Indianapolis where the hearing was held.
"The Indiana Constitution's Education Clause, which guarantees a free public education, was at the center of the discussion," said Henchman. "The justices seemed very skeptical of the notion that this clause empowers the judiciary to order funding increases or even that additional funding necessarily means better schools."
Read the amicus brief or the Tax Foundation Fiscal Fact explaining this brief. Read more amicus briefs submitted by the Tax Foundation.
In a friend-of-the-court brief filed earlier this month with the California Court of Appeal, the Tax Foundation argued that class actions for tax refunds are authorized under state law. A Tax Foundation Fiscal Fact, "Permitting Class Refund Actions Is Key to Effective Challenges of Illegal Taxes," explains the brief in layperson's terms.
In the Fiscal Fact, Tax Counsel Joseph Henchman and Law Clerk Travis Greaves argue that unless class actions are permitted in refund cases, the hurdles of legal process may deter taxpayers from pursuing refund claims, permitting governments to keep the proceeds of illegally collected taxes and providing an incentive to levy them.
Read the amicus brief or the Tax Foundation Fiscal Fact explaining this brief. Read more amicus briefs submitted by the Tax Foundation.
Congressman Jim McCrery, the winner of this year's Tax Foundation Distinguished Service Award, represents Louisiana's 4th Congressional District, encompassing northwest and west central Louisiana, and is serving his tenth and final term in the U.S. House of Representatives. McCrery is the ranking minority member of the House Ways and Means Committee, and also serves on the Joint Committee on Taxation. Tax Foundation President Scott Hodge talks with Congressman McCrery about his accomplishments in tax legislation as well as what we should expect for America's economic future.
Listen to the podcast. View list of past recipients of the Tax Foundation Distinguished Service Award.
Rhode Island Governor Proposes Cigarette Tax Hike
Phil Kerpen of Americans for Prosperity: SCHIP and Potential Federal Cigarette Tax Hike, January 7, 2009
CBPP Report Confuses Two Issues; Ignores Budget Reform Opportunity, by Joseph Henchman, January 8, 2009
