Wayfair in constitutional perspective : who sets the ground rules of US fiscal federalism?
Year of publication: |
2021
|
---|---|
Authors: | Stark, Kirk J. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 74.2021, 1, p. 221-256
|
Subject: | sales tax | online commerce | Supreme Court | South Dakota v. Wayfair | consumption tax | fiscal federalism | interstatefiscal coordination | political polarization | Umsatzsteuer | Sales tax | Finanzbeziehungen | Fiscal relations | USA | United States | Finanzausgleich | Intergovernmental transfers | Verbrauchsteuer | Excise tax |
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