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Putting The Reign Back In Sovereign, Allison Christians
Putting The Reign Back In Sovereign, Allison Christians
Pepperdine Law Review
In its first term, the Obama administration enacted two pieces of legislation, each designed to protect an increasingly vulnerable income tax base, and each of which had the potential to set a new and unprecedented course for no less than the regulation of the global economy by the nation-state. The first, the Foreign Account Tax Compliance Act (FATCA), sought to end global tax evasion through tax havens. The second, a little-noticed two-page addendum to the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank), sought to end the contribution of American multinationals to corruption in governance by codifying the transparency …
Proposal For A National Sales Tax To Incentivize The Collection Of Remote Sales Tax, Timothy Li
Proposal For A National Sales Tax To Incentivize The Collection Of Remote Sales Tax, Timothy Li
Timothy Li
This Essay proposes that Congress adopt a national sales tax at one national rate for interstate sales, but with a credit for each transaction in which an out-of-state vendor remits state sales tax. For states without sales taxes, remote vendors can still choose the state rate of zero percent. For states with sales taxes, the national rate should be set to exceed every state’s sales tax rate. Vendors would no longer be able to avoid sales tax by moving overseas. The proposal further provides numerous incentives for Congress to act now rather than delay, including a new source of national …
Beating The Odds: Regulation Of Online Gaming Stateside And Abroad, Lisa Lester
Beating The Odds: Regulation Of Online Gaming Stateside And Abroad, Lisa Lester
Journal of the National Association of Administrative Law Judiciary
No abstract provided.
The Political Feasibility Of A Global E-Commerce Tax, Rifat Azam Dr.
The Political Feasibility Of A Global E-Commerce Tax, Rifat Azam Dr.
Rifat Azam Dr.
In its strongest statement yet on progressive tax reform, the UN has recently called on countries to introduce a global carbon tax and financial transaction tax (FTT). In my recent article entitled Global Taxation of Cross Border E-commerce Income (31 Virginia Tax Review 639 (Spring 2012)), I proposed to impose a global e-commerce tax on cross border e-commerce income by a new supranational institution, The Global Tax Fund, to be established by countries through international treaty. According to my proposal, the global e-commerce tax revenues shall be spent to fund global public goods. I argued normatively that the proposed regime …