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Taxation & Estate Planning

: TaxProf Blog

Constitutionality of Proposed "Brown Tax"

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I previously blogged the proposed "student-impact fee" of $150 per out-of-state student on private colleges in Providence -- Brown University, Johnson & Wales University, Providence College, and the Rhode Island School of Design. Calvin Massey (UC-Hastings) argues that the tax would be unconstitutional under both the dormant commerce clause and...

Full post as published by TaxProf Blog on May 24, 2009 (boomark / email).

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