THE JAMES HAUSMAN TAX LAW & POLICY WORKSHOPS
present
Brian Galle
Boston College Law School
The Effect of Federal Revenues on State Revenues:
Evidence and Implications for Judicial Oversight of Conditional Grants
Wednesday, February 6, 2013
12:30 - 1:45
Solarium (room FA2) – Falconer Hall
84 Queen’s Park
According to a recent plurality of the U.S. Supreme Court, the danger that federal taxes will “crowd out” state revenues justifies aggressive judicial limits on the conditions attached to federal spending. Economic theory offers a number of reasons to believe the opposite: federal revenue increases may also float state boats. To test these competing claims, I examine for the first time the relationship between total federal revenues and state revenues and spending. I find that, contra the NFIB plurality, increases in federal revenue---controlling, of course, for economic performance and other factors---are associated with a large and statistically significant increase in state revenues and state spending.
Professor Galle is an associate professor at Boston College Law School. Before moving to B.C., he was an assistant professor at the Florida State University College of Law. His primary research interests include taxation, nonprofit organizations, behavioral law and economics, federalism, and public finance economics. In addition to his time at FSU, Professor Galle has also been a visiting professor at Georgetown University Law Center and George Washington University Law School, and a visiting fellow at the Urban/Brookings Tax Policy Center. He practiced for three years as an attorney in the Criminal Appeals and Tax Enforcement Policy Section of the Tax Division, U.S. Department of Justice. Before that, he clerked for the Hon. Robert A. Katzmann, of the U.S. Court of Appeals for the Second Circuit, and the Hon. Stephen M. Orlofsky of the U.S. District Court for the District of New Jersey.
Refreshments will be served.
For more workshop information, please contact Nadia Gulezko at n.gulezko@utoronto.ca.
