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Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein
Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein
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This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?4
The 'Press,' Then & Now, Sonja R. West
The 'Press,' Then & Now, Sonja R. West
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Does the First Amendment’s protection of freedom of “the press” simply mean that we all have the right to use mass communication technology to disseminate our speech? Or does it provide constitutional safeguards for a particular group of speakers who function as government watchdogs and citizen surrogates? This question defines the current debate over the Press Clause. The Supreme Court’s Citizens United decision, along with recent work by Michael McConnell and Eugene Volokh, suggests the answer is the former. This article pushes back on that view.
It starts by expanding the scope of the relevant historical evidence. Discussions about the …