Add to ORKGThis Essay surveys dormant foreign Commerce Clause doctrine to determine what limits it places on state taxation of international income, including both income earned by foreigners in a U.S. state and income earned by U.S. residents abroad. The dormant Commerce Clause similarly limits states’ powers to tax interstate and foreign commerce; in particular, it forbids states from discriminating against interstate or international commerce. But there are differences between the interstate and foreign commerce contexts, including differences in the nationality of affected taxpayers and differences in the impact of state taxes on federal tax and foreign-relations goals. Given current Supreme Court doctrine, we provide states guidance as to how to ...
This article examines the origins and meaning of the Export Clause in Article I, section 9 of the Un...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
The U.S. Supreme Court has on numerous occasions addressed the constitutionality of state taxes unde...
The United States Constitution has three commerce clauses: foreign, interstate, and Indian.\u27 Each...
Perhaps the biggest controversy in state and local taxation today concerns the constitutional author...
The Commerce Clause of the United States Constitution provides that “[t]he Congress shall have Power...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
In 1895, the New York Court of Appeals, in refusing to enforce a Kansas statute, referred to “a prin...
Our current system of state and local taxation of interstate and foreign commerce, simply put, is a ...
The unpredictability of the Supreme Court’s dormant Commerce Clause (“DCC”) jurisprudence continues ...
Full-text available at SSRN. See link in this record.The dormant Commerce Clause of the United State...
Full-text available at SSRN. See link in this record.The dormant Commerce Clause of the United State...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
State antitrust laws ordinarily supplement federal law by providing a cause of action for anticompet...
The states\u27 provision of tax incentives designed to encourage economic development within their b...
This article examines the origins and meaning of the Export Clause in Article I, section 9 of the Un...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
The U.S. Supreme Court has on numerous occasions addressed the constitutionality of state taxes unde...
The United States Constitution has three commerce clauses: foreign, interstate, and Indian.\u27 Each...
Perhaps the biggest controversy in state and local taxation today concerns the constitutional author...
The Commerce Clause of the United States Constitution provides that “[t]he Congress shall have Power...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
In 1895, the New York Court of Appeals, in refusing to enforce a Kansas statute, referred to “a prin...
Our current system of state and local taxation of interstate and foreign commerce, simply put, is a ...
The unpredictability of the Supreme Court’s dormant Commerce Clause (“DCC”) jurisprudence continues ...
Full-text available at SSRN. See link in this record.The dormant Commerce Clause of the United State...
Full-text available at SSRN. See link in this record.The dormant Commerce Clause of the United State...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
State antitrust laws ordinarily supplement federal law by providing a cause of action for anticompet...
The states\u27 provision of tax incentives designed to encourage economic development within their b...
This article examines the origins and meaning of the Export Clause in Article I, section 9 of the Un...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
The U.S. Supreme Court has on numerous occasions addressed the constitutionality of state taxes unde...