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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
David Gamage
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 …
The Supreme Court's Health Care Decision And The Problem With Relyng On The Taxing Power, David Gamage
The Supreme Court's Health Care Decision And The Problem With Relyng On The Taxing Power, David Gamage
David Gamage
No abstract provided.
Conversations: David Gamage, David Gamage
Conversations: David Gamage, David Gamage
David Gamage
Tax Analysts' Matthew Dalton recently spoke with David Gamage of the University of California Berkeley School of Law about his recent stint working at Treasury and the unexpected tax consequences of healthcare reform.
On Tax Increase Limitations: Part Ii — Evasion And Transcendence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part Ii — Evasion And Transcendence, David Gamage, Darien Shanske
David Gamage
In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.