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- Title
California - Land of "Lawless Taxation" and the "Midnight Special": Outlier or Leader in a Growing Trend?
- Authors
ALEXANDER, MYSTICA M.
- Abstract
The article focuses on the burden of the tax collecting department of California Franchise Tax Board (FTB) on the taxpayers for revenue generation. Topics discussed include lawless taxation imposed on the taxpayers, rise of conflict due to qualified small business stock credit in California since 1993 and significance of the tax credit designed for the business owners for attracting them to invest in the California-based enterprises. It further mentions the need of assets for investment.
- Subjects
UNITED States. Franchise Tax Board; TAX farming; CITIZENS; SMALL business finance; TAX credits; ASSET requirements
- Publication
University of New Hampshire Law Review, 2014, Vol 12, Issue 2, p219
- ISSN
2325-7318
- Publication type
Article