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A Way Forward for State Taxation of E-Commerce


  • Gamage, David
  • Heckman, Devin


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 on remote vendors. We argue that unlike our proposed solution, the recent state attempts to tax interstate e-commerce through so-called “Amazon laws†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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  • Gamage, David & Heckman, Devin, 2011. "A Way Forward for State Taxation of E-Commerce," Berkeley Olin Program in Law & Economics, Working Paper Series qt9d73t21v, Berkeley Olin Program in Law & Economics.
  • Handle: RePEc:cdl:oplwec:qt9d73t21v

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    References listed on IDEAS

    1. Mattli, Walter & Slaughter, Anne-Marie, 1998. "Revisiting the European Court of Justice," International Organization, Cambridge University Press, vol. 52(01), pages 177-209, December.
    2. Tridimas, George & Tridimas, Takis, 2004. "National courts and the European Court of Justice: a public choice analysis of the preliminary reference procedure," International Review of Law and Economics, Elsevier, vol. 24(2), pages 125-145, June.
    3. Jean-Yves Pitarakis & George Tridimas, 2003. "Joint Dynamics of Legal and Economic Integration in the European Union," European Journal of Law and Economics, Springer, vol. 16(3), pages 357-368, November.
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    Constitutional Law; Legislation; Public Law and Legal Theory; State and Local Government Law; Taxation; Taxation-State and Local; Law;

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