Wayfair : Sales Tax Formalism and Income Tax Nexus

This is the second of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to sales tax formalism and income tax nexus

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Year of publication:	2018
Authors:	Thimmesch, Adam B.
Other Persons:	Shanske, Darien (contributor) ; Gamage, David (contributor)
Publisher:	[2018]: [S.l.] : SSRN
Subject:	Umsatzsteuer \| Sales tax \| Einkommensteuer \| Income tax \| Theorie \| Theory

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Extent:	1 Online-Ressource (4 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: 89 STATE TAX NOTES 975 (SEP. 3, 2018) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 3, 2018 erstellt
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012909246