In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of e-commerce. We argue that these proposals contain a potential game-changing innovation — the requirement that states provide remote sellers with “adequate software” for calculating use tax...

The technological developments of recent decades have allowed companies to collect staggering amounts of consumer data by offering “free” access to digital products like search engines and social-media platforms. Scholars in a variety of fields recognize that this practice rep-resents a new...

We propose a novel solution for states that wish to tax interstate e-commerce – based on fully and adequately compensating remote vendors for all tax compliance costs. We argue that our proposed solution is compatible with the Quill framework for when states can constitutionally impose burdens...