Existing tax regimes fail to tax digital services appropriately. Digital services based on extracting and monetizing user data—most notably digital advertising—are particularly problematic because tax regimes do not adequately account for the enormous value derived from user data....

This Article examines the state and local tax deduction as a mechanism of fiscal federalism, by analyzing the effect of the deduction, calculated as tax expenditures by state, on the imbalance of federal expenditures. It argues that, on the whole, SALT deduction was an effective, albeit...

State- and local-income tax rates differ across locations, giving low-tax teams a competitive advantage when bidding for players. I investigate the effect of income tax rates on professional team performance between 1977 and 2014 using data from professional baseball, basketball, football, and...

There has been a pronounced change in the formulas states use to apportion the income of multistate corporations from one that placed equal weight on payroll, profits, and sales to one that places at least half the weight on sales, and eight base apportionment solely on sales. This paper, which...

Despite numerous studies of the relation between income taxes and capital garns realizations, the revenue consequences of reducing capital gains tax rates remain unclear. However, an important source of cross-sectional variation has been neglected in this line of research: since both the tax...

A proper examination of the states' tax efforts is necessary for the creation of appropriate and reasonable criteria for resource transfers from the center to the states, as well as to encourage states to mobilize resources for development plans in their own sources. In India, most of the...

When states wrongly insist on taxing on-reservation resources and economic activity, they dramatically increase the overall cost of any project. In some arenas, double taxation makes otherwise economically viable projects impossible to pursue. The impact is particularly acute for tribes that are...