Journals
Volume 32, No. 3, Summer 2002
New Mexico Taxes: Taking Another Look
Robert J. Desiderio, James La Fata & Maria Siemel McCulley
This article provides a five-step overview of New Mexico’s tax system. It begins with a review of the basic tenets of tax theory and then moves on to explain the major components of New Mexico’s tax system, their background, and what the revenues from these major components fund. After the explanation of the major components of the tax system it sets out the major issues in revenue erosion. Then we compare New Mexico’s various tax arts to those in nearby states, from which we move on and discuss the use of tax policy as an economic development tool. Finally, we take another look at the major proposals for reform. This article does not include the recent reduction in the top income tax rate which post-dates publication of this article. Of course the lower top tax rate changes how New Mexico’s tax system compares to those in nearby states. But, while a single rate change may change the economic climate, it does not mean that further discussion of the tax system as a whole is no longer salient. It is important enough that Governor Richardson has created a task force to study this issue. The question of how well is our tax system serving us still and will continue to be an important one for our state’s future successes.
Children’s Law: Investigatory Detention of Juveniles in New Mexico: Providing Greater Protection than Miranda Rights for Children in the Area of Police Questioning—State of New Mexico v. Javier M.
Maria E. Touchet
Civil Procedure: The Use of Collateral Estoppel and the Implications on the Multiple Trials Flowing from a Denial of Class Certification—Dodge v. Cotter Corporation
Susan R. Johnson
Constitutional Law: Ferguson v. City of Charleston: A Victory for Fourth Amendment Rights, but Is It a Victory for Women?
Tamara L. Ewing
Constitutional Law: Qualified Immunity and "Factual Correspondence" in New Mexico: The Tension Between Formalism and Legal Realism
Samantha Adams
Evidence: Protecting Privileged Information—A New Procedure for Resolving Claims of the Physician-Patient Privilege in New Mexico—Piña v. Espinoza
Valerie Reighard
International Trade: Partners, Politics and Promises: An Analysis of the North American Free Trade Agreement’s Arbitral Panel Decision Concerning the United States–Mexico Trucking Dispute
Stephen T. Weisweaver
Redistricting: Easley v. Cromartie, 532 U.S. 234 (2001): Race-Based Redistricting and Unequal Protection
Wade L. Jackson
In Easley v. Cromartie, the U.S. Supreme Court upheld the use of racial discrimination by states when drawing their congressional and legislative districts. The Court held that, so long as classifications by race are disguised as classifications by political party affiliation or some other measure, they may be used as the basis for redistricting without running afoul of the Equal Protection clause of the U.S. Constitution. This is, of course, contrary to decades of Equal Protection jurisprudence, and in fact seems to overrule cases authored or joined by Justice O’Connor, who joined the Court’s majority opinion in this case. The result also seems to overrule the "predominant factor" test, allowing race to be the predominant factor in future redistricting schemes.
Search and Seizure: State v. Cardenas-Alvarez: The Jurisdictional Reach of State Constitutions—Applying State Search and Seizure Standards to Federal Agents
Rebecca N. Turner
Tort Law: Tort Liability When Fraudulent Misrepresentation Regarding Birth Control Results in the Birth of Healthy Child—Wallis v. Smith
Brenda Saiz
Workers’ Compensation: Exclusivity, Common Law Remedies and the Reconsideration of the Actual Intent Test—Delgado v. Phelps Dodge Chino, Inc.
Mariposa Padilla Sivage
