DOCSLIB.ORG

Azerbaijan Highlights 2017

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Azerbaijan Highlights 2017 International Tax Azerbaijan Highlights 2017 Investment basics: income. Companies operating in the oil and gas sector are governed mainly by PSAs or HGAs. Projects outside PSAs Currency – Azerbaijani Manat (AZN) and HGAs are taxed in accordance with the rules in the Foreign exchange control – There are no restrictions tax code. on the import or export of capital. Supporting Taxation of dividends – Dividends received from documentation, including tax payment documents and Azerbaijan companies and permanent establishments of bank statements, must be submitted when cash foreign companies located in Azerbaijan are exempt from withdrawals exceed amounts previously imported into the profit tax; they are subject only to a 10% withholding country. Repatriation payments may be made in any tax. currency, and both residents and nonresidents can hold bank accounts in any currency. Capital gains – Capital gains are treated as normal income and taxed at the ordinary profit tax rate. Accounting principles/financial statements – IFRS is required (except for small entrepreneurs). Contractors Losses – Losses may be carried forward for five years. operating under production sharing agreements (PSAs) or The carryback of losses is not permitted. host government agreements (HGAs) in the oil and gas Rate – Azerbaijan legal entities are subject to a profit tax industry are required to maintain books in US dollars in of 20% on their worldwide income. Nonresidents are accordance with the principles of generally accepted taxed on Azerbaijan-source income at the same rate. PSA international petroleum industry accounting. Financial contractors that carry out business in Azerbaijan in statements must be prepared annually. connection with petroleum operations pay profit tax at Principal business entities – These are the limited pre-negotiated rates of 25% to 32%. In lieu of profit tax, liability company, open/closed joint stock company, foreign subcontractors in a PSA can pay withholding tax general partnership, limited partnership, cooperative and at rates ranging from 5% to 10% of the gross payments branch and representative office of a foreign company. received as consideration for work or services performed in Azerbaijan. The tax, which is a final tax for the foreign Corporate taxation: subcontractor, is withheld by the payer. Tax is imposed Residence – An entity that is incorporated in Azerbaijan on the taxable profits of each main exporting pipeline is considered a resident; branch offices and (MEP) participant for a year relating to MEP project representative offices of foreign legal entities are activities at a flat rate of 27%. considered nonresidents. Surtax – No Basis – Residents are taxed on worldwide income; Alternative minimum tax – No nonresidents are taxed only on Azerbaijan-source income. Foreign tax credit – Corporate income taxes paid Taxable income – Profit tax is imposed on a company’s outside Azerbaijan may be credited against Azerbaijan tax operating profits, computed as the difference between due. Excess foreign tax credits may not be offset against total taxable income and deductible expenses. Normal a resident taxpayer’s Azerbaijan tax liabilities on any business expenses may be deducted in computing taxable Azerbaijan Highlights 2017 domestic-source income, nor may they be carried forward A full exemption from assets tax for relevant fixed assets or back. may be granted for legal entities for seven years from the Participation exemption – No date of obtaining an investment promotion certificate. Holding company regime – No Anti-avoidance rules: Incentives – The tax code provides for a 50% exemption Transfer pricing – Transactions between related parties from profit tax for legal entities holding an investment must be on arm’s length terms. The tax authorities may promotion certificate. The exemption is valid for seven adjust the contract price in barter or import-export years from the date of obtaining the certificate. Certain transactions; transactions between related persons (as other incentives also may be available for legal entities defined in the tax code); where the prices in a transaction and individuals holding an investment promotion deviate by 30% or more from transactions involving certificate. similar or identical goods, work or services; where the Withholding tax: property is insured for a value exceeding its net book value; and where a monthly lease fee is paid for Dividends – Dividends paid to a nonresident are subject immovable property (other than housing). to a 10% withholding tax, unless the rate is reduced Thin capitalization – There is no specific thin under a tax treaty. capitalization legislation. The actual amount of interest Interest – Interest paid to a nonresident is subject to a (or accrued interest, if the accrual method is used) on 10% withholding tax, unless the rate is reduced under a loans obtained from abroad and paid to related parties is tax treaty. deductible for profit tax purposes using an interest rate of Royalties – Royalties paid to a nonresident are subject 125% of the interbank credit auction rate set by the to a 14% withholding tax, unless the rate is reduced national bank of Azerbaijan. under a tax treaty. Controlled foreign companies – An Azerbaijan resident Technical service fees – Although Azerbaijan tax law that holds, directly or indirectly, more than 20% of the does not specifically address technical service fees, such charter capital or voting shares of a foreign legal entity fees generally are subject to a 10% withholding tax. that receives income from a low-tax jurisdiction must Branch remittance tax – Net profits remitted to the include its proportionate share of that foreign entity’s head office of a branch are subject to a 10% withholding income in its taxable income. A foreign jurisdiction is tax. considered a low-tax jurisdiction if the tax rate is two or more times lower than the rate in Azerbaijan, or if the Other taxes on corporations: country has laws on the confidentiality of information Capital duty – No about companies or laws that allow secrecy of financial information or information on the actual owner of Payroll tax – No property or income (property) recipient. Real property tax – An annual land tax is levied on the Disclosure requirements – No owners and users of land (whether or not resident), with the amount of tax depending on the location of the land Compliance for corporations: and how it is used. Tax year – Calendar year Legal entities holding an investment promotion certificate Consolidated returns – A legal entity may file a are exempt from land tax for seven years from the date consolidated return that includes the taxable income and of obtaining the certificate. deductible expenses of its branch offices. Social security – An employer must make contributions Filing requirements – The profit tax return is due by 31 to the state social protection fund on behalf of its March (inclusively) following the end of the tax year. employees. The rate is 25%, with 22% paid by the Other tax returns are filed on a periodic basis (monthly, employer on gross payroll and 3% withheld from the quarterly and annually). gross salary of the employee. Legal entities and entrepreneurs that are registered for Stamp duty – No VAT purposes and simplified taxpayers paying Transfer tax – No employment income to individuals must submit tax Other – An assets tax is levied on owners of fixed assets, declarations to the tax authorities before 31 January of with some exceptions. the year following the reporting year. Azerbaijan Highlights 2017 Penalties – Penalties apply for late filing, failure to file or Other – An assets tax is levied on all owners of fixed tax avoidance or evasion. assets, with some exceptions. For individuals, the rate Rulings – No depends on the type of asset. Individuals holding an investment promotion certificate Personal taxation: are fully exempted from assets tax for relevant fixed Basis – Azerbaijan residents are subject to income tax on assets for seven years from the date of obtaining the taxable income, which is defined as gross income certificate. received from all sources, regardless of where the income Legal entities and individuals engaged in entrepreneurial was earned or paid, less allowable deductions. activities with taxable supplies up to AZN 200,000 in any A 50% exemption from personal income tax is granted for consecutive 12-month period and that are not registered individuals who hold an investment promotion certificate as VAT payers may pay a simplified tax. The simplified for seven years from the date of obtaining the certificate. tax is 4% and 2% of gross revenue for Baku (the capital) Nonresidents are subject to Azerbaijani income tax on and the surrounding regions, respectively. Azerbaijan-source income. Individual entrepreneurs that pay the simplified tax are Residence – Unless otherwise provided in an applicable exempt from profit tax, VAT, assets tax and personal tax treaty, an individual generally is considered to be tax income tax. resident if he/she is physically present in Azerbaijan for a Compliance for individuals: period of more than 182 cumulative days in a calendar year (regardless of nationality). Tax year – Calendar year Filing status – Each taxpayer must file a tax return; Filing and payment – Tax returns are due by 31 March joint returns are not permitted. following the tax year. However, a tax return for employment income withheld at source is filed by the Taxable income – Taxable income includes income from employer on a quarterly basis by the 20th day of the employment, income from entrepreneurial activities and month following the end of the reporting quarter. Payers passive income. Certain income, such as property of the simplified tax and VAT must submit the tax return inherited from family members, alimony, etc., is exempt. annually, no later than 31 January of the year following Capital gains – Capital gains are treated as normal the reporting year. Personal income taxes, which income and taxed at the ordinary personal tax rate. generally are withheld by the employer, must be remitted Deductions and allowances – Expenses incurred by an to the state budget within 20 days of the following month.
Load more

Recommended publications
  • Exorbitant Privilege and Exorbitant Duty∗
    Exorbitant Privilege and Exorbitant Duty∗ Pierre-Olivier Gourinchas Hel´ ene` Rey Nicolas Govillot University of California at Berkeley London Business School Direction Gen´ erale´ du Tresor First dra: August 2010. is Version: October 25, 2017 Abstract We provide a quarterly time series of the historical evolution of US external assets and liabilities at market value on the 1952-2016 period. e center country of the International Monetary System enjoys an “exorbitant privilege”, a sizeable excess return of gross external assets over liabilities that signicantly weakens its external constraint. In exchange for this “exorbitant privilege” we document that the US provides insurance to the rest of the world, especially in times of global stress. We call this the “exorbitant duty” of the hegemon. During the 2007-2009 global nancial crisis, wealth transfers from the US to the rest of the world amounted to about 19% of US GDP. We present a stylized model that accounts for these facts and links the shrinking size of the hegemon in the world economy to the decline in the world real rate of interest. ∗We are very grateful to our discussants Jesus Fernandez Villaverde and Fabrizio Perri. We also thank Hanno Lustig and Adrien Verdelhan as well as 2017 NBER Summmer Institute participants for useful comments. Pierre- Olivier Gourinchas acknowledges nancial support from the International Growth Center grant RA-2009-11-002. Contact email: [email protected]´ ene` Rey is grateful for the funding of the European Research Council (grant number 695722). Email: [email protected] 1 Introduction Understanding the structure of the International Monetary System is an important task.
    [Show full text]
  • HVPE Prospectus
    MERRILL CORPORATION GTHOMAS// 1-NOV-07 23:00 DISK130:[07ZDA1.07ZDA48401]BA48401A.;44 mrll.fmt Free: 11DM/0D Foot: 0D/ 0D VJ J1:1Seq: 1 Clr: 0 DISK024:[PAGER.PSTYLES]UNIVERSAL.BST;67 8 C Cs: 17402 PROSPECTUS, DATED 2 NOVEMBER 2007 Global Offering of up to 40,000,000 Shares of 1NOV200718505053 This document describes related offerings of Class A ordinary shares (the ‘‘Shares’’) of HarbourVest Global Private Equity Limited (the ‘‘company’’), a closed-ended investment company organised under the laws of Guernsey. Our Shares are being offered (a) outside the United States, and (b) inside the United States in a private placement to certain qualified institutional buyers (‘‘QIBs’’) as defined in Rule 144A under the U.S. Securities Act of 1933, as amended (the ‘‘U.S. Securities Act’’), who are also qualified purchasers (‘‘qualified purchasers’’) as defined in the U.S. Investment Company Act of 1940, as amended (the ‘‘U.S. Investment Company Act’’) (the ‘‘Global Offering’’). We intend to issue up to 40,000,000 Shares in the Global Offering. In addition, we intend separately to issue Shares to certain third parties in a private placement in exchange for either cash or limited partnership interests in various HarbourVest-managed funds (the ‘‘Directed Offering’’ and, together with the Global Offering, the ‘‘Offerings’’). We will not issue, in the aggregate, more than 85,000,000 Shares in the Offerings. The Shares carry limited voting rights. No public market currently exists for the Shares. We have applied for the admission to trading all of the Shares on Euronext Amsterdam by NYSE Euronext (‘‘Euronext Amsterdam’’), the regulated market of Euronext Amsterdam N.V.
    [Show full text]
  • Following the Money: Lessons from the Panama Papers Part 1
    ARTICLE 3.4 - TRAUTMAN (DO NOT DELETE) 5/14/2017 6:57 AM Following the Money: Lessons from the Panama Papers Part 1: Tip of the Iceberg Lawrence J. Trautman* ABSTRACT Widely known as the “Panama Papers,” the world’s largest whistleblower case to date consists of 11.5 million documents and involves a year-long effort by the International Consortium of Investigative Journalists to expose a global pattern of crime and corruption where millions of documents capture heads of state, criminals, and celebrities using secret hideaways in tax havens. Involving the scrutiny of over 400 journalists worldwide, these documents reveal the offshore holdings of at least hundreds of politicians and public officials in over 200 countries. Since these disclosures became public, national security implications already include abrupt regime change and probable future political instability. It appears likely that important revelations obtained from these data will continue to be forthcoming for years to come. Presented here is Part 1 of what may ultimately constitute numerous- installment coverage of this important inquiry into the illicit wealth derived from bribery, corruption, and tax evasion. This article proceeds as follows. First, disclosures regarding the treasure trove of documents * BA, The American University; MBA, The George Washington University; JD, Oklahoma City Univ. School of Law. Mr. Trautman is Assistant Professor of Business Law and Ethics at Western Carolina University, and a past president of the New York and Metropolitan Washington/Baltimore Chapters of the National Association of Corporate Directors. He may be contacted at [email protected]. The author wishes to extend thanks to those at the Winter Conference of the Anti-Corruption Law Interest Group (ASIL) in Miami, January 13–14, 2017 who provided constructive comments to the manuscript, in particular: Eva Anderson; Bruce Bean; Ashleigh Buckett; Anita Cava; Shirleen Chin; Stuart H.
    [Show full text]
  • An Optimal Benefit-Based Corporate Income
    An optimal benefit-based corporate income tax Simon Naitram∗ June 2020 Abstract In this paper I explore the features of a benefit-based corporate income tax. Benefit-based taxation defines a firm’s fair share of tax as the returns to the public input. When the government is constrained to fund the public input through the use of a distortionary tax on the firm’s profit, the optimal benefit-based corporate income tax rate is a function of three estimable elasticities: the direct public input elasticity of profit, the indirect public input elasticity of profit, and the (net of) tax elasticity of profit. Using public capital as a measure of the public input, I calculate optimal benefit-based tax rates. Under plausible parameters, these optimal tax rates are quantitatively reasonable and are progressive. I show that benefit-based taxation delivers inter-nation equity. JEL: H21; H25; H32; H41 Keywords: benefit-based taxation; optimal corporate tax; public input 1 Introduction There is no consensus on the purpose of the corporate income tax. This lack of consensus on the purpose of the tax makes it almost impossible to agree on the design of the corporate tax system. Without guidelines on what we are trying to achieve, how do we assess any proposal for corporate tax reform? This concern is expressed most clearly by Weisbach(2015): \The basic point is that we cannot know what the optimal pattern of international capital income taxation should be without understanding the reasons for taxing capital income in the first place... To understand the design of firm-level taxation, however, we need to know why we are taxing firms.” ∗Adam Smith Business School, University of Glasgow and Department of Economics, University of the West Indies, Cave Hill, St Michael, Barbados.
    [Show full text]
  • Percentage Tax Designation Institutions. on Sugden's
    International Review of Economics (2021) 68:101–130 https://doi.org/10.1007/s12232-021-00364-2 RESEARCH ARTICLE Percentage tax designation institutions. On Sugden’s contractarian account Paolo Silvestri1 Received: 12 September 2020 / Accepted: 27 January 2021 / Published online: 27 February 2021 © The Author(s) 2021 Abstract “Percentage Tax Designation Institutions”, also known as “Percentage Philanthropy Laws”, are fscal institutions through which taxpayers can freely designate a cer- tain percentage of their income tax to organizations whose main activity is of public interest: churches, third-sector organizations, political parties, etc. A comprehensive explanation of such systems is still lacking. In The Community of Advantage, Robert Sugden provides an original theoretical account of the Italian “8 × 1000” institution as one of those forms of regulation that “would be justifed as ways of expanding opportunity for mutually benefcial transactions” and, more particularly, as a lib- eral and “contractarian approach to the provision of public goods”. This article is an attempt to expand and deepen the understanding not only of the 8 × 1000 but also of the 5 × 1000 and 2 × 1000 institutions, by refecting on and possibly refning Sug- den’s contractarian account, at least with regard to the part that relies on and devel- ops the voluntary exchange tradition (Wicksell, Lindahl and Buchanan). To remain faithful to two normative premises of Sugden’s approach—the opportunity criterion and the correlated freedom of choice—we must introduce some theoretical adjust- ments to take into due account the way in which taxpayers’ freedoms—not only freedom of choice but also autonomy—are afected by default rules and the related redistribution procedures.
    [Show full text]
  • Ocument’’) and You Are Therefore Advised to Read This Carefully Before Reading, Accessing Or Making Any Other Use of the Attached Document
    NOT FOR DISTRIBUTION DIRECTLY OR INDIRECTLY IN OR INTO THE UNITED STATES OR TO ANY U.S. PERSON IMPORTANT: You must read the following disclaimer before continuing. The following disclaimer applies to the attached prospectus (the ‘‘document’’) and you are therefore advised to read this carefully before reading, accessing or making any other use of the attached document. In accessing the document, you agree to be bound by the following terms and conditions, including any modifications to them from time to time, each time you receive any information from us as a result of such access. You acknowledge that this electronic transmission and the delivery of the attached document is confidential and intended only for you and you agree you will not forward, reproduce or publish this electronic transmission or the attached document to any other person. The document and the offer when made are only addressed to and directed at persons in member states of the European Economic Area (“EEA”) who are “qualified investors” within the meaning of Article 2(1)(e) of the Prospectus Directive (Directive 2003/71/EC) (the “Prospectus Directive”) (“Qualified Investors”). In addition, in the United Kingdom (“UK”), this document is being distributed only to, and is directed only at, Qualified Investors (i) who have professional experience in matters relating to investments falling within Article 19(5) of the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005, as amended (the “Order”) and Qualified Investors falling within Article 49 of the Order, and (ii) to whom it may otherwise lawfully be communicated (all such persons together being referred to as “relevant persons”).
    [Show full text]
  • Charter of Economic Rights and Duties of States
    1 Charter of Economic Rights and Duties of States GA Res. 3281(xxix), UN GAOR, 29th Sess., Supp. No. 31 (1974) 50 The General Assembly, Recalling that the United Nations Conference on Trade and Development, in its resolution 45 (III) of 18 May 1972, stressed the urgency to establish generally accepted norms to govern international economic relations systematically and recognized that it is not feasible to establish a just order and a stable workd as long as a charger to protect the rights of all countries, and in particular the developing States, is not formulated. Recalling further that in the same resolution it was decided to establish a Working Group of governmental representatives to draw up a draft Charter of Economic Rights and Duties of States, which the General Assembly, in its resolution 3037 (XXVII) of 19 December 1972, decided should be composed of forty Member States. Noting that, in its resolution 3082 (XXVIII) of 6 December 1973, it reaffirmed its conviction of the urgent need to establish or improve norms of universal application for the development of international economic relations on a just and equitable basis and urged the Working Group on the Charter of Economic Rights and Duties of States to complete, as the first step in the codification and development of the matter, the elaboration of a final draft Charter of Economic Rights and Duties of States, to be considered and approved by the General Assembly at its twenty-ninth session. Bearing in mind the spirit and terms of its resolutions 3201 (S-VI) and 3202 (S-VI) of 1 May 1974, containing, respectively, the Declaration and the Programmed of Action on the Establishment of a New International Economic Order, which underlined the vital importance of the Charter to be adopted by the General Assembly at its twenty-ninth session and stressed the fact that the Charter shall constitute an effective instrument towards the establishment of a new system of international economic relations based on equity, sovereign equality and interdependence of the interests of developed and developing countries.
    [Show full text]
  • Free Versus Fair Trade: the Dumping Issue Thomas Klitgaard and Karen Schiele
    FEDERAL RESERVE BANK OF NEW YORK IN ECONOMICS AND FINANCE August 1998 Volume 4 Number 8 Free versus Fair Trade: The Dumping Issue Thomas Klitgaard and Karen Schiele Trade liberalization has had little effect on the use of antidumping tariffs—tariffs imposed on imports judged by a government to be unfairly priced. As more countries resort to such tariffs, questions arise about the merits of this form of trade protection, particularly when other remedies are available to industries hurt by import competition. In recent years, the international community has made and review the claims made for and against this type of significant progress in lowering trade barriers. The trade barrier. Although we cannot evaluate these claims Uruguay Round of trade negotiations, the North in detail, our analysis points to problems in both the theory American Free Trade Agreement, and the Information and the application of antidumping regulations. Technology Agreement are eliminating or sharply Following our discussion of these problems, we identify reducing tariffs and customs duties on imports in many alternative remedies available to industries coping with areas of the world. In addition, these agreements are unfair competition. dismantling nontariff barriers to trade, including quotas on exports of textiles and apparel and the export The Growing Use of Antidumping Tariffs restraints that protected such major U.S. industries as The use of tariffs to target specific imports began in steel and autos in the 1980s (see box). 1904, when Canada sought to discourage a U.S. manu- Although these agreements have removed many facturer from selling steel to the Canadian railroads.
    [Show full text]
  • “Optimal Taxation & Provision of Public Goods”
    1 DEPARTMENT OF INTERNATIONAL AND EUROPEAN ECONOMIC STUDIES “Optimal Taxation & Provision of Public Goods” Spyridon Kypraios 4150055 Supervisor: George Economides Athens June 2019 2 3 Abstract This inquiry presents the optimal way of financing a public good through taxes with the construction of three alternative simple models of optimal taxation and public good provision. In the first model, the public good affects only the household‟s utility. In the second model, the public good affects only the firm‟s production. In the third model, the public good affects both the household‟s utility and the firm‟s production. My target is to solve for the optimal income tax levels in the three models. Also, I tried to find an established relation between the tax levels and the importance which have the public good for the households and the firms. A bibliographic research shows the theory of public goods, the classification of the goods in general and the significance which have nowadays via global public goods. Furthermore, this paper explains the connection of the public goods with all the theories of political economy during the history. It represents some basic first best solutions (without taxes) such as Samuelson and Lindhal solutions. In addition, it illustrates the free riding problem and potential solutions of it. In the end, I describe and analyze some useful conclusions about the optimal taxation and provision of public goods. Keywords: Public Goods, Free Riding, Optimal Taxation, First Best Solutions, Second Best Solutions, Public Provision Acknowledgment This inquiry was conducted in my fourth final year in Athens University of Economics and Business.
    [Show full text]
  • Customs and Tariff
    Section 14 Customs and Related Taxes Legal Notice N0. 18/1994 Custom Tariff Regulations Article 1. Short Title These regulations may be cited as “the Custom Tariff Regulations No. 18 of the 1994” Article 2. Repeals All tariff regulations and directives which have been in force are hereby Repealed by these regulations and directives issued there under. Article 3. Tariff All imports into and exports from Eritrea shall be governed by the following Customs tariff: 1 FIRST SCHEDULE CUSTOMS IMPORT TAFIFF 2 Div. No Item Rate Section 0- Foodstuffs, Beasts of burden and live Animals chiefly for food 00 Beasts of burden and animals for food 1. Cattle 2% 2. Sheep 2% 3. Goat 2% 4. Mule 2% 5. Horse 2% 6. Camel 2% 7. Donkey 2% 8. Chicken duck, Turkey, fowls 2% 9. Pig 2% 10. Other animals used for food not included here 2% 01 Meat and Meat preparation 1. Fresh bovine meat 50% 2. Fresh meat of sheep and goats 50% 3. Fresh Chicken meat 50% 4. Fresh meat of swine 50% 5. Canned meat, of various type 50% 6. Canned meat sauce 50% 7. Salted and dried meat 50% 8. Any other edible meat 50% 02 Dairy Products and Birds egg 1. Concentrated milk, sweetened and canned 50% 2. Milk, not concentrated, not sweetened: yoghurt, whey…. etc. 50% 3. Powdered milk in sacks 10% 4. Powdered milk, canned ex. cerelac, lactogen, Nido, My bay…..etc. 10% 5. Animal derived butter 10% 3 6. Butter oil 10% 7. Cheese, curd 50% 8. Eggs, dried eggs (powdered) 10% Div.
    [Show full text]
  • Jury Duty Is a Poll Tax: the Case for Severing the Link Between Voter Registration and Jury Service
    Jury Duty is a Poll Tax: The Case for Severing the Link Between Voter Registration and Jury Service ∗ ALEXANDER E. PRELLER Federal jury service has been formally connected to voter registration since 1968. Congress intended for this linkage to improve the American jury system by increasing representation of groups previously excluded from the jury pool. However, as legislative inaction and judicial acquiescence have exacerbated the economic costs of jury service, this practice has also para- sitically burdened the right to vote, creating a “self-disenfranchising incen- tive.” This Note argues that jury duty is sufficiently burdensome, and that this burden sufficiently impacts voting, so as to constitute a poll tax in vio- lation of the Twenty-Fourth Amendment and the Equal Protection Clause of the Fourteenth Amendment. There is a simple, effective solution to this problem: prohibiting the use of voter registration lists to create jury lists, and instead using any number of available alternative sources to create a representative jury pool. I. INTRODUCTION People hate getting jury duty.1 Even those who enjoy serving on a jury report that they try to avoid it whenever possible.2 One ∗ Articles Editor, COLUM.J.L.&SOC.PROBS., 2012−13. J.D. Candidate 2013, Co- lumbia Law School. The author would like to thank Professors Jamal Greene, Richard Briffault and Mark Barenberg, as well as the Journal’s editorial staff, for their help. 1. See generally K.B. Battaglini et al., Jury Patriotism: The Jury System Should Be Improved for Texans Called to Serve, 35 ST.MARY'S L. J. 117 (2003); Mark A.
    [Show full text]
  • The Constitutionality of National Anti-Poll Tax Bills
    University of Minnesota Law School Scholarship Repository Minnesota Law Review 1949 The onsC titutionality of National Anti-Poll Tax Bills Janice E. Christensen Follow this and additional works at: https://scholarship.law.umn.edu/mlr Part of the Law Commons Recommended Citation Christensen, Janice E., "The onC stitutionality of National Anti-Poll Tax Bills" (1949). Minnesota Law Review. 1583. https://scholarship.law.umn.edu/mlr/1583 This Article is brought to you for free and open access by the University of Minnesota Law School. It has been accepted for inclusion in Minnesota Law Review collection by an authorized administrator of the Scholarship Repository. For more information, please contact [email protected]. MINNESOTA LAW REVIEW Journal of the State Bar Assoczatwn VOLUME 33 FEBRUARY, 1949 No. 3 THE CONSTITUTIONALITY OF NATIONAL ANTI-POLL TAX BILLS JANICE E. CHRISTENSEN* V ITAL constitutional issues are posed by the anti-poll tax bills debated in Congress during the past decade. These bills seek to abolish the requirement now prevailing in seven southern states that a poll taxi of one to two dollars be paid before voting in national elections.2 In providing for the abolition of the poll tax requirement for voting, the bills raise the broad constitutional issue of the relative powers of the nation and states in national elections under our federal system. The issue is raised primarily because the bills propose to broaden national control of voting qualifications and requirements hitherto largely within the province of the states. That unprecedented national control is envisaged is indicated by *Instructor in Government, University of Texas.
    [Show full text]