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Articles 1 - 13 of 13
Full-Text Articles in Law
Vendor Compensation As An Approach For State "Amazon" Laws: Part 2, David Gamage, Devin J. Heckman
Vendor Compensation As An Approach For State "Amazon" Laws: Part 2, David Gamage, Devin J. Heckman
Articles by Maurer Faculty
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 J. Heckman
Vendor Compensation As An Approach For State "Amazon" Laws: Part 1, David Gamage, Devin J. Heckman
Articles by Maurer Faculty
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.
Recapitalizations Under Section 3 (A) (9) Of The Securities Act Of 1933, J. William Hicks
Recapitalizations Under Section 3 (A) (9) Of The Securities Act Of 1933, J. William Hicks
Articles by Maurer Faculty
No abstract provided.
Book Review. Discrimination By Railroads And Other Public Utilities By I. Beverly Lake, Ivan C. Rutledge
Book Review. Discrimination By Railroads And Other Public Utilities By I. Beverly Lake, Ivan C. Rutledge
Articles by Maurer Faculty
No abstract provided.
Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham
Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham
Articles by Maurer Faculty
No abstract provided.
Book Review. A Declaration Of Legal Faith By Wiley Rutledge, Fowler V. Harper
Book Review. A Declaration Of Legal Faith By Wiley Rutledge, Fowler V. Harper
Articles by Maurer Faculty
No abstract provided.
United States Of America V. South-Eastern Underwriters Association, Hugh Evander Willis
United States Of America V. South-Eastern Underwriters Association, Hugh Evander Willis
Articles by Maurer Faculty
No abstract provided.
Gibbons V. Ogden, Then And Now, Hugh Evander Willis
Gibbons V. Ogden, Then And Now, Hugh Evander Willis
Articles by Maurer Faculty
No abstract provided.
Constitutional Law - Commerce Clause -- Agricultural Adjustment Act Of 1938, Hugh Evander Willis
Constitutional Law - Commerce Clause -- Agricultural Adjustment Act Of 1938, Hugh Evander Willis
Articles by Maurer Faculty
No abstract provided.
The Wagner Act Decisions And Factual Technique In Public Law Cases, Ralph F. Fuchs, Walter Freedman
The Wagner Act Decisions And Factual Technique In Public Law Cases, Ralph F. Fuchs, Walter Freedman
Articles by Maurer Faculty
No abstract provided.
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown
Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.