Taxing Remote Sales in the Digital Age: A Global Perspective
In: 65 American University Law Review 1195 (2016).
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In: 65 American University Law Review 1195 (2016).
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In: The paper was presented at the 11th annual International Tax Symposium at the University of Florida Levin College of Law, on October 30, 2015.
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This Article surveys selected issues in state business taxation.The topics were chosen with the hope that they would be of general interest to the conference for which this Article originally was prepared. The Article therefore eschews the detailed case analysis that typifies much of the law review writing about state and local taxation-including my own-and focuses instead on broader policy and economic questions that those concerned with state business taxation should find no less important. Part II of this Article considers business taxes and state tax incentives. Part III discusses federal and state tax conformity. Part IV addresses a number of issues that fall under the rubric of economic analysis and state business taxation.
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In: A Common Consolidated Corporate Tax Base for Europe — Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa, S. 150-154
In: Virginia Tax Review, 2013, Forthcoming
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In: 102 TAX NOTES STATE 715 (2021)
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In: 98 Tax Notes State 771 (2020)
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In: 90 State Tax Notes 4, 2018
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Working paper
In: UGA Legal Studies Research Paper No. 08-009
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Working paper
In: NBER Working Paper No. w9060
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In: Tax Law Review, Forthcoming
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In: Taxing Global Digital Commerce, ISBN 978-90-411-6709-5, 2020
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In: Tax Law Review, Band 51, Heft 47
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