id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjel-5480	Halgren, Michael D.	Recycling and Resource Recovery: State and Municipal Legal Impediments	2020	32	.pdf	application/pdf	13633	979	63	DISCRIMINATORY TAX POLICIES Several state tax laws, by reducing the tax burden on virgin re- source industries, encourage the utilization of primary instead of secondary materials. 62 A. Capital Gains Treatment for Timber Several states have tax laws that allow the taxpayer who owns or has a contract right to cut standing timber to treat the cutting of that timber as a sale or exchange subject to capital gains treat- ment.	cache/cjel-5480.pdf	txt/cjel-5480.txt