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Navigating 21st Century Tax Jurisdiction, Hayes R. Holderness
Navigating 21st Century Tax Jurisdiction, Hayes R. Holderness
Law Faculty Publications
Hailed as a massive victory for the states, the Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc. brought dated state tax jurisdiction standards into the twenty-first century, freeing the states to tax internet vendors. However, the decision left the larger state tax jurisdiction doctrine undertheorized and at a crossroads: should the doctrine concern itself only with notice and fairness issues akin to those found in the due process personal jurisdiction realm, or should it also concern itself with protecting interstate commerce from undue state tax burdens?
This Article argues for the latter path by developing a robust theory …
Price Includes Tax: Protecting Consumers From Tax-Exclusive Pricing, Hayes R. Holderness
Price Includes Tax: Protecting Consumers From Tax-Exclusive Pricing, Hayes R. Holderness
Law Faculty Publications
This Note contributes to the debate regarding the behavioral effects of the salience of taxes on taxpayers by examining the impact of including the value of sales taxes in the displayed prices of goods. The Note concludes that consumers should make more beneficial decisions regarding consumption when the value of sales taxes is included in or with displayed prices.