The Federal Constitutionall Law on taxation and religion -- State Consitutions on religion and taxation -- The Internal revenue Code and religious institutions -- State tax statutes and religious exemptions -- Untangling entanglement -- Parsonages, parsonage allowances, and the religious...

At the end of the current session of the California legislature, a deal was brokered under which Amazon dropped its efforts to repeal by voter initiative California’s new Amazon law. In return, Amazon obtained a one year delay in the implementation of the new law. These events suggest that we...

Tax expenditure analysis, despite its contribution to tax policy debate, is ill-suited as a tool of constitutional decisionmaking. Sometimes tax provisions are, for constitutional purposes, equivalent to direct monetary outlays; sometimes they are not. That equivalence can only be evaluated on a...

Illinois and South Dakota have now joined New York, Rhode Island, North Carolina, Oklahoma and Colorado in adopting an “Amazon” statute, a state law designed to require online retailers like Amazon and Overstock.com to help enforce use taxes on their electronic sales. Amazon laws are also...

Colorado’s law Amazon is constitutional, but will not raise significant revenue for Colorado’s treasury. Most prominently, Colorado’s Amazon law does not reach Amazon or Amazon’s sales to its Colorado customers. Only Congress can effectively address the problem at which the various...

Mobile Workforce State Income Tax Simplification Act of 2012 (“the Mobile Workforce Act”) and the Telecommuter Tax Fairness Act of 2012 (“the Telecommuter Act”) each respond to the pressing national need to rationalize the states’ income taxation of nonresident workers in light of...

For more than seven decades, state and local governments as well as market actors have labored under an export tax regime that is inconsistent, inefficient, and inequitable. The petition for a writ of certiorari in Loudoun County, Virginia, v. Dulles Duty Free, LLC, presents the Supreme Court...