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First Amendment questions and California arbitration battles

petitions of the week By Mitchell Jagodinski on May 28, 2021 at 5:20 pm This week we highlight cert petitions that ask the Supreme Court to consider, among other things, the scope of the First Amendment — specifically, whether a law forbidding clandestine recordings is overbroad and whether a state may require individuals to carry […]

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“Basically optimistic” Breyer on American government, missing RBG

EVENT RECAP By Amy Howe on May 28, 2021 at 5:14 pm Justice Stephen Breyer speaks with students over Zoom during an event hosted by the National Constitution Center. Justice Stephen Breyer extolled the virtues of civics education and reaching out across ideological divides, arguing on Friday that when enough people want their elected officials […]

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Unanimous court rejects district court discretion to reduce appellate cost awards

Opinion analysis By Ronald Mann on May 28, 2021 at 2:25 pm Thursday’s decision in City of San Antonio v. Hotels.com crisply resolved what would seem to be a basic procedural question: how courts should decide the “costs” that the prevailing party on appeal can recover from the losing party. Justice Samuel Alito’s opinion for […]

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Habeas restrictions, copyright and the potential return of the “community caretaking” exception

Relist Watch By John Elwood on May 28, 2021 at 9:39 am The Relist Watch column examines cert petitions that the Supreme Court has “relisted” for its upcoming conference. A short explanation of relists is available here. After the Supreme Court’s spring cleaning last week, the justices were down to just two relists on their […]

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Arizona Legislators Consider Lower, Flatter Income Tax

Arizona legislators are considering tax changes as part of the fiscal year 2022 budget process that is underway. Companion omnibus taxation bills HB 2900 and SB 1828 would reduce individual income tax rates for all taxpayers, consolidate the state’s graduated-rate income tax brackets into what would effectively be a two-rate structure by 2023, and reduce […]

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Justices reject district courts’ discretion to reduce appellate cost awards

SCOTUS News By Ronald Mann on May 27, 2021 at 10:50 am The Supreme Court on Thursdayclarified a technical question of civil procedure that can arise when a party seeks to recoup certain litigation costs after a successful appeal. The case, City of San Antonio v. Hotels.com, involved how lower courts should decide the “costs” […]

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Tax Relief for Families in Europe

Most countries provide tax relief to families with children—typically through targeted tax breaks that lower income taxes. While all European OECD countries provide tax relief for families, its extent varies substantially across countries. One way to measure targeted tax relief for families is to compare the tax burdens on labor of a family with one […]

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Court puts relief for Oklahoma inmate on hold amid uncertainty about scope of McGirt

Emergency Docket By Amy Howe and James Romoser on May 26, 2021 at 3:29 pm The 1866 boundaries of the Five Civilized Tribes in Oklahoma. After last year’s Supreme Court ruling in McGirt v. Oklahoma, an Oklahoma court has concluded that these boundaries constitute Native American reservations for the purposes of state criminal jurisdiction. (Tcr25 […]

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How Does Your State Treat Social Security Income?

Thirteen states tax Social Security benefits, a matter of significant interest to retirees. Each of these states has its own approach to determining what share of benefits is subject to tax, though these provisions can be grouped together into a few broad categories. Today’s map illustrates these approaches. Thirty-seven states and D.C. either have no […]

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Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in the OECD

Table of Contents Key Findings There are two layers of tax on investment income. First, corporations pay the corporate income tax on their profits. Second, shareholders pay an income tax on the dividends they receive (dividends tax) and capital gains they realize (capital gains tax). On average, in the OECD, long-term capital gains from the […]