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University of Georgia School of Law

2006

Taxation - State and Local

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Cuno And Competitiveness: Where To Draw The Line, Walter Hellerstein Mar 2006

Cuno And Competitiveness: Where To Draw The Line, Walter Hellerstein

Presentations and Speeches

Testimony before the Subcommittee on International Trade "regarding the Cuno [v. DaimlerChrysler, Inc.] case and its impact on domestic and international competitiveness."

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Internet Sales Tax: Headaches Ahead For Small Business?, Walter Hellerstein Feb 2006

Internet Sales Tax: Headaches Ahead For Small Business?, Walter Hellerstein

Presentations and Speeches

Testimony before the Subcommittee on Regulatory Reform and Oversight "to investigate recent federal and state efforts to shift responsibility to collect state sales and use taxes to out-of-state Internet vendors."

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Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein Jan 2006

Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein

Scholarly Works

This article examines the judicially developed rules limiting interstate tax competition in the United States and the constitutional framework out of which they arise.

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