A Way Forward for State Taxation of E-Commerce
AbstractWe 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 on remote vendors. We argue that unlike our proposed solution, the recent state attempts to tax interstate e-commerce through so-called â€œAmazon lawsâ€ are unconstitutional, ineffective, or both. We thus urge the states to adopt our proposed approach as the best way forward for state taxation of interstate e-commerce.
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Bibliographic InfoPaper provided by Berkeley Olin Program in Law & Economics in its series Berkeley Olin Program in Law & Economics, Working Paper Series with number qt9d73t21v.
Date of creation: 21 Aug 2011
Date of revision:
Constitutional Law; Legislation; Public Law and Legal Theory; State and Local Government Law; Taxation; Taxation-State and Local; Law;
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