News and information useful to Cleveland-Marshall College of Law students, faculty and staff.

50 State Tax Charts with Analysis on Lexis Advance

Access a wealth of tax law information in easy-to-read chart form using Lexis Multistate Tax Charts with Analysis on Lexis Advance. To find this source, start typing “multistate tax charts” in the big box and then select Table of Contents:







Drill down to the information you’re looking for:















The summary chart gives you a nice overview:









And here’s an example from the chart:


Turn Your Tax Law Seminar Paper into Cash


Cash prizes of $5,000, $2,500, and $1,500 for top papers are offered through the Tannenwald Writing Competition. The competition is open to any full- or part-time law student, undergraduate, or graduate student. Papers on any federal or state tax-related topic are accepted. Past topics have covered issues such as IRS regulation of tax preparers, land trusts, customs valuation, and tax policy. The submission deadline is July 1, 2015.

Tax Time – Researching State and Federal Tax Policy


Founded in 1937, the Tax Foundation is an independent tax policy think-tank based in Washington, D.C. It is organized into the Center for Federal Tax Policy, the Center for State Tax Policy, and the Center for Legal Reform. The Tax Foundation’s extensive collection of publications – all available from its website – are a great resource for tax policy research. Publications include fiscal fact analyses, special reports and background papers, revenue estimates, amicus briefs, legislative testimony, academic papers, and books. Some recent reports cover broad topics such as capital gains tax rates, estate and inheritance tax around the world, the highway trust fund, and suggestions for improving the FY 2015-2016 budget  in Ohio. You can also access Tax Foundation Archive Publications through HeinOnline.

Tax Implications of the Affordable Care Act

If you are researching the tax implications of the PPACA, one starting place is the IRS’s Affordable Care Act (ACA) Tax Provisions page. This page has information for individuals filing tax returns, as well as documentation for employers, insurers, and tax-exempt organizations. The page’s news section keeps you up-to-date on changes and deadlines.

If you want a scholarly review of taxation under the PPACA, these recent journal articles discuss various issues. For help finding more articles, have a look at our guide Finding Articles in Law Reviews and Journals.

  • A Gap in the Affordable Care Act: Will Tax Credits Be Available for Insurance Purchased Through Federal Exchanges? 66 Vand. L. Rev. 1259 (2013).
  • Taxation without Representation: The Illegal IRS Rule to Expand Tax Credits under the PPACA 23 Health Matrix 119 (2013).
  • Closing the Gaps and Loopholes: Analyzing Tax Exemption of Non-Profit Hospital Joint Ventures after the Affordable Care Act 39 Am. J.L. & Med. 671 (2013).
  • Two Federally Subsidized Health Insurance Programs Are One Too Many: Reconsidering the Federal Income Tax Exclusion for Employer-Provided Health Insurance in Light of the Patient Protection and Affordable Care Act 54 B.C. L. Rev. 2047 (2013).

Worldwide Survey of Inheritance Taxes

Tax law students, practitioners and scholars may want to have a look at Barbara R. Hauser’s recent article in the November issue of Trusts & Estates [Find it] magazine on Death Taxes Around the World in 2013. She reviews 45 countries from Argentina to Zimbabwe, noting whether they have an inheritance tax, and providing basic details. Our research guide on Estates and Trusts can help you locate more information on key treatises, restatements, statutes, and journal articles on the topic.