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Full-Text Articles in Law
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
Articles by Maurer Faculty
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 …
Three Essays On Tax Salience: Market Salience And Political Salience, David Gamage, Darien Shanske
Three Essays On Tax Salience: Market Salience And Political Salience, David Gamage, Darien Shanske
Articles by Maurer Faculty
This Article analyzes the literatures on how individuals understand taxation (i.e., tax salience). We evaluate how taxpayers respond to different presentations of tax prices both in their roles as market participants and as voters. We aim to combat naïve notions about tax salience that currently exert a pernicious influence on tax lawmaking. In particular, we argue that it is normatively desirable for governments to reduce tax salience with respect to market decision making, and that there is nothing objectionable about governments reducing tax salience with respect to political decision making.