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- Title
THE NONRESIDENT REAL ESTATE WITHHOLDING: AN EXIT TAX IN DISGUISE?
- Authors
Sweeney, Kyle J.
- Abstract
The article focuses on nonresident real estate withholding statutes of Hawaii, Maine, New Jersey, and Vermont inhibit permanent relocation and are therefore unconstitutional under both the Privileges or Immunities Clause of the Fourteenth Amendment and Article I. It mentions the U.S. Supreme Court's approach to assessing the constitutionality of state tax laws in the case Crandall v. Nevada. It also mentions real estate withholdings violate implied constitutional rights.
- Subjects
UNITED States; NONRESIDENTIAL property; PRIVILEGES &; immunities (Law); DUE process of law; TAX laws; CIVIL rights
- Publication
George Mason Law Review, 2018, Vol 26, Issue 2, p549
- ISSN
1068-3801
- Publication type
Article