A Critical Assessment of the Originalist Case Against Administrative Regulatory Power: New Evidence from the Federal Tax on Private Real Estate in the 1790s

NR Parrillo - Yale LJ, 2020 - HeinOnline
… far-reaching theory that all agency rulemaking is unconstitutional … When Congress in 1798
enacted the first federal property tax, it … property owner with a statutory appeal to a higher-level …

The effects of state delinquent tax collection outsourcing on administrative effectiveness, efficiency, and procedural fairness

S Jang, RJ Eger III - The American review of public …, 2019 - journals.sagepub.com
… of agency theory, a bureaucratic in-house tax collection … of tax appeal caseloads provided in
the tax appeal agency’s annual … ” interchangeably because tax court is the representative (or …

Asymmetry of Representation in Poor People's Courts

TL Brito, DC Ugaz - Fordham L. Rev., 2023 - HeinOnline
… attorney's role in aiding pro se litigants, the US Court of Appeals … The child support agency's
procedures for accessing its … of the child support attorney's role. Custodial parents generally …

Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development

I Korostelkina, E Dedkova, N Vаraksa… - E3S web of …, 2020 - e3s-conferences.org
… integration increase the importance of social processes in the … on economic agents is
manifested through the tax culture, since the tax … The graphical representation method is a visual …

Local elites as state capacity: How city chiefs use local information to increase tax compliance in the democratic republic of the Congo

P Balán, A Bergeron, G Tourek, JL Weigel - American Economic …, 2022 - aeaweb.org
… city to property tax collection by city chiefs or state agents. Chief … To achieve a representative
sample, enumerators visited every Xth house, … compliance by making more tax appeals. …

Tax compliance and administration

J Alm - Handbook on taxation, 2019 - taylorfrancis.com
… the respondents may not be representative of all taxpayers.Surveys … appeal to the potential
importance to social norms in tax … -agent model, in which the "principal" (or the tax agency) …

Reform, representation, and resistance: The politics of property rights' enforcement

RE Brulé - The Journal of Politics, 2020 - journals.uchicago.edu
… channels through which quotas function: increasing women’… a 60-year inheritance dispute
that resulted in the contested … or after receiving equal rights have agency to strike mutually …

Predatory cities

B Atuahene - California Law Review, 2020 - JSTOR
… Through an ethnographic study of illegal property tax … foreclosures is not the first time that
state agents have abused … in Detroit did not file property tax assessment appeals because “our …

The New World of Agency Adjudication

CJ Walker, MF Wasserman - California Law Review, 2019 - JSTOR
… novel agency tribunal— the Patent Trial and Appeal Board (… “if permitted by the agency, by
other qualified representative.”In … much greater detail the importance of agency-head review in …

The pro-gentrification origins of place-based investment tax incentives and a path toward community oriented reform

MD Layser - Wis. L. Rev., 2019 - HeinOnline
agency voted to give more than $100 million tax incentives to … Economic Committee,
company representatives pointed to … property values often lead to higher rents or property tax