The Revolutionary 2012 Kansas Tax Act

46 Pages Posted: 27 Mar 2013

See all articles by Martin B. Dickinson

Martin B. Dickinson

University of Kansas - School of Law

Stephen W. Mazza

University of Kansas - School of Law

Michael Keenan

University of Kansas - School of Law

Date Written: December 1, 2012

Abstract

This article analyzes the major Kansas tax legislation enacted in May of 2012. It describes in detail the provisions of the new legislation and their operation, examines aspects of the new law that may be “gamed” by taxpayers, suggests provisions that should be clarified by statute or regulations, and finally explores some of the practical effects of the new law on State revenue and the distribution of the burden of taxation in Kansas.

Keywords: Kansas, income taxation

JEL Classification: K00, K34

Suggested Citation

Dickinson, Martin B. and Mazza, Stephen W. and Keenan, Michael, The Revolutionary 2012 Kansas Tax Act (December 1, 2012). 61 U. Kan. L. Rev. 295 (2012), Available at SSRN: https://ssrn.com/abstract=2239113

Martin B. Dickinson (Contact Author)

University of Kansas - School of Law ( email )

Green Hall
1535 W. 15th Street
Lawrence, KS 66045-7577
United States

Stephen W. Mazza

University of Kansas - School of Law ( email )

Green Hall
1535 W. 15th Street
Lawrence, KS 66045-7577
United States

Michael Keenan

University of Kansas - School of Law ( email )

Green Hall
1535 W. 15th Street
Lawrence, KS 66045-7577
United States

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