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Separate But Taxed: A Rejection Of The Steamlined Sales Tax Project Through A Commerce Clause And Federalist Analysis, Gregory R. Evans
Separate But Taxed: A Rejection Of The Steamlined Sales Tax Project Through A Commerce Clause And Federalist Analysis, Gregory R. Evans
American University Law Review
Sales and use taxes, which are levied by forty-five states, have long been an important source of revenue for state and local governments. The rigid structure of these long-standing taxes, however, has been strained by the rapid evolution of the online economy. As a result, the Multistate Tax Commission (“MTC”) devised a plan, the Streamlined State Sales Tax Project (“STP”), to recapture some of the revenue that state and local governments might otherwise lose as consumer purchases migrate from local retailers to online sellers. This plan, approved reciprocally by the states, but not by Congress, was designed by state legislators …
Homegrown Child Pornography And The Commerce Clause: Where To Draw The Line On Interstate Production Of Child Pornography, Lauren Bianchini
Homegrown Child Pornography And The Commerce Clause: Where To Draw The Line On Interstate Production Of Child Pornography, Lauren Bianchini
American University Law Review
No abstract provided.
Free Movement: A Federalist Reinterpretation , Jide Nzelibe
Free Movement: A Federalist Reinterpretation , Jide Nzelibe
American University Law Review
No abstract provided.