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Full-Text Articles in Law
Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 2, David Gamage, Devin Heckman
Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 2, David Gamage, Devin Heckman
David Gamage
In this essay, the second of a two-part series, we propose an approach for the U.S. states to tax interstate e-commerce. If the states adequately compensate remote e-commerce vendors for all tax compliance costs, we argue that the states can constitutionally impose use tax collection obligations on the remote vendors in a manner compatible with the Quill framework.
Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 1, David Gamage, Devin Heckman
Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 1, David Gamage, Devin Heckman
David Gamage
In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using in their attempts to tax interstate e-commerce. We argue that these existing approaches are unlikely to be effective. In our companion Essay, the second in the series, we outline a novel approach that states might employ in order to more effectively tax interstate e-commerce – based on adequately compensating remote vendors for all tax compliance costs. But before we can argue for our new approach, we must first survey the current constitutional and statutory landscape.
The Saga Of State ‘Amazon’ Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske
The Saga Of State ‘Amazon’ Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske
David Gamage
We analyze the Colorado district court’s decision in Direct Marketing Association v. Huber – a decision that permanently enjoined Colorado’s "Amazon" law. Had it not been enjoined, the Colorado law would have mandated information reporting by remote e-commerce vendors so that Colorado could levy its sales and use tax on the e-commerce purchases made by Colorado residents. We evaluate the applicability of the Tax (Anti-)Injunction Act and whether the Colorado statute and regulations should be reviewed as a tax or as a regulation. We also suggest alternative approaches that state legislatures might use in order to levy taxes on remote …
On Tax Increase Limitations: Part Ii — Evasion And Transcendence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part Ii — Evasion And Transcendence, David Gamage, Darien Shanske
David Gamage
In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.
Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend
Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend
David Gamage
This report’s primary concern is how U.S. state governments should respond to the fiscal volatility created by their balanced budget constraints. Applying the principles of risk allocation theory to this recurring problem, we conclude that states should primarily adjust the rates of broad-based taxes as their economies cycle, rather than fluctuating public spending.
Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend
Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend
David Gamage
This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.
Coping Through California's Budget Crises In Light Of Proposition 13 And California's Fiscal Constitution, David Gamage
Coping Through California's Budget Crises In Light Of Proposition 13 And California's Fiscal Constitution, David Gamage
David Gamage
This chapter reflects on the ways in which California's fiscal constitution exacerbates the state's budget crises. Without institutional reform, California will likely experience repeated waves of increasingly severe budget crises throughout the coming decades. As such, this chapter presents and analyzes a number of alternatives for reforming California's fiscal constitution so as to ameliorate the dynamics currently leading to repeated harmful budget crises.
Managing California's Fiscal Roller Coaster, David Gamage
Managing California's Fiscal Roller Coaster, David Gamage
David Gamage
This article analyzes the causes of California's budget crises and prescribes institutional mechanisms for improving California's budgetary management.