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Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness
Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness
Law Faculty Publications
As the Internet has increased the ease and amount of interstate transactions, the states have struggled to require “remote vendors” — vendors without a physical presence in the taxing state — to collect or pay taxes. The states are attempting to overcome these struggles by lowering Commerce Clause limitations on their jurisdiction to tax, but meaningful limitations on such jurisdiction imposed by the Due Process Clause await the states. The Due Process Clause requires that state actions be fundamentally fair, and, to meet this standard, a state must provide a person with a benefit and the person must indicate acceptance …
The Unexpected Role Of Tax Salience In State Competition For Businesses, Hayes R. Holderness
The Unexpected Role Of Tax Salience In State Competition For Businesses, Hayes R. Holderness
Law Faculty Publications
Competition among the states for mobile firms and the jobs and infrastructure they can bring is a well-known phenomenon. However, in recent years, a handful of states have added a mysterious new tool to their kit of incentives used in this competition. Unlike more traditional incentives, these new incentives — which this Article brands “customer-based incentives” — offer tax relief to a firm’s customers rather than directly to the firm. The puzzle underling customer-based incentives is that tax relief provided to the firm’s customers would seem more difficult for the firm to capture than relief provided directly to the firm …