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Full-Text Articles in Taxation-State and Local
Distortion Of Income In A Single-Factor Sales Formula World, Walter Hellerstein
Distortion Of Income In A Single-Factor Sales Formula World, Walter Hellerstein
Scholarly Works
In this article, Hellerstein describes the framework governing constitutional challenges to state income tax apportionment formulas in light of the widespread adoption of single-factor sales formulas and speculates as to whether a recent Michigan court decision invalidating the application of such a formula on constitutional grounds might be a harbinger of things to come.
Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein
Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein
Scholarly Works
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