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Full-Text Articles in Law
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 …
Justice For All: Reimagining The Internal Revenue Service, David J. Herzig
Justice For All: Reimagining The Internal Revenue Service, David J. Herzig
Law Faculty Publications
The ability of the Internal Revenue Service to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice stating that the President and the Department of Justice believe that section 3 of the Defense of Marriage Act is unconstitutional and that the Department of Justice will no longer defend the statute in courts. The pronouncement results in a disparate treatment of similar taxpayers based solely on the forum of litigation. Through this lens, I examine whether it is …
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.