Law Commons^™

The Case For Consumer-Based Use Tax Enforcement, David Gamage, Adam Thimmesch, Darien Shanske

Articles by Maurer Faculty

This essay argues that state governments’ current focus on getting vendors to collect their sales and use taxes is insufficient, especially in regard to e-commerce transactions. If state governments want their use taxes to serve as effective and lawful backstops to their sales taxes—as state governments claim is their goal—then states must also focus on the consumer side of the use-tax equation. This essay explains that both economic and rule of law considerations make it imperative for state governments to better enforce their sales and use taxes with respect to consumer taxpayers.

Transnational Constitution-Making: The Contribution Of The Venice Commission On Law And Democracy, Paul Craig

Articles by Maurer Faculty

Commission for Democracy through Law, better known as the Venice Commission. While part of the Council of Europe, the Venice Commission is much less understood than the European Court of Human Rights (ECHR), notwithstanding the existing literature. This chapter therefore seeks to explicate and evaluate. It begins by explicating the organizational foundations of the Venice Commission, followed by analysis of its remit and role. The focus then shifts to triggering and working methodology.

The remainder of the article is concerned with evaluation of the Commission’s role in relation to constitution-making as broadly conceived, the analysis being situated within the literature …