Amici write to address specific matters of tax policy and history raised by this case. In particular, amici address 1) the history and justification for water's edge combined reporting (the “water's edge method”) and 2) the history and justification for the remedial provisions that are...

This essay explains how current state government approaches to use-tax enforcement undermine tax morale and taxpayer compliance. This essay further argues that these threats to tax morale and taxpayer compliance will become even more severe as many states are moving toward adopting notice and...

This essay analyzes ways that U.S. state governments can raise revenue by rethinking whether and how they conform to the Tax Cuts and Jobs Act. This essay is the first in a two-part series, with this essay focusing on strategic nonconformity with the TCJA for state-level personal income taxes,...

Everyone knows that states do not need to conform to federal tax law. That is why, in the aftermath of the Tax Cuts and Jobs Act (TCJA), states face scores of questions about whether and how to conform to the changes made to federal tax law. The explosion of conformity questions has put some...

Until June 2018, a state could not require an out-of-state vendor to collect its use tax if the vendor did not have a physical presence in the state. This was the rule in place during the entire rise of the internet. The result was a significant tax advantage for remote vendors as compared to...

A centerpiece of the 2017 federal tax legislation's reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). In a prior essay, we argued that U.S. state governments should conform to GILTI. But might there be constitutional restrictions...

This essay analyzes how state-level cap-and-trade regimes can be improved by incorporating tax elements. This essay explains how tax elements could improve the efficiency of auction pricing, with a focus on evaluating California's cap-and-trade regime (AB 32)

This essay evaluates the limits on the U.S. federal government's powers to restrict the taxing powers of state governments. The essay revisits earlier debates on this question, to consider the implications of the Supreme Court's decision in National Federation of Independent Business v. Sebelius...