Tax

Kentucky's Clean Coal Tax Incentive: Is Ambiguity the Canary in the Coal Mine?

Kentucky's Clean Coal Tax Incentive: Is Ambiguity the Canary in the Coal Mine?

Clean Coal has become a popular term, especially in the Kentucky tax industry. 2L staffer Bennett Tuleja evaluates the statutory tax credit in Kentucky and explores how effective it has been at reducing coal emissions & whether it has had any positive impact since its implementation in 2019.

Growth and Equality: Why Kentucky Should Enact a Land Value Tax

Growth and Equality: Why Kentucky Should Enact a Land Value Tax

2L staffer Matthew Hayes argues that Kentucky should repeal its current real property tax and replace it with a tax on the unimproved value of land. Hayes looks at other states and countries that have implemented this idea, which has resulted in high economic growth. Hayes is hopeful that Kentucky will have the same result if Kentucky implements this tax.