Add to ORKGThis Article discusses Wynne v. Comptroller, a dormant Commerce Clause case against Maryland pending before the Supreme Court. We use economic analysis to rebut Maryland’s claim that its tax regime does not discriminate against interstate commerce. We also argue that the parties’ framing of the central issue in the case as whether the Constitution requires states to relieve double taxation draws focus away from the discrimination question, and therefore could undermine the Wynnes’ case and lead to unjustified narrowing of the dormant Commerce Clause. We also show how our approach to tax discrimination resolves many of the issues that seemed to trouble the Justices at oral argument
The states\u27 provision of tax incentives designed to encourage economic development within their b...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
A comparison of South Dakota v. Wayfair with Comptroller of the Treasury of Maryland v. Wynne indica...
Last Term, a sharply divided Supreme Court decided a landmark dormant Commerce Clause case, Comptrol...
On November 12, 2014, the U.S. Supreme Court heard oral argument in Comptroller of the Treasury v. W...
In Wynne, the Supreme Court held that Maryland\u27s personal income tax regime violated the dormant ...
In Maryland State Comptroller of the Treasury v. Wynne, the Court could reshape core features of dor...
The unpredictability of the Supreme Court’s dormant Commerce Clause (“DCC”) jurisprudence continues ...
In Comptroller of the Treasury of Maryland v. Wynne, the United States Supreme Court held unconstitu...
The five-justice Wynne majority used that case to make a major statement about the dormant Commerce ...
This Article evaluates case law involving the dormant Commerce Clause of the U.S. Constitution, and ...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
In this Article, I seek to respond to the Court\u27s overture with a treatment of of subsidies under...
A sound intuition animates Professor Denning\u27s defense of the doctrinal status quo under the dorm...
In this Article, I argue that the alleged incoherence and unpredictability of the dormant Commerce C...
The states\u27 provision of tax incentives designed to encourage economic development within their b...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
A comparison of South Dakota v. Wayfair with Comptroller of the Treasury of Maryland v. Wynne indica...
Last Term, a sharply divided Supreme Court decided a landmark dormant Commerce Clause case, Comptrol...
On November 12, 2014, the U.S. Supreme Court heard oral argument in Comptroller of the Treasury v. W...
In Wynne, the Supreme Court held that Maryland\u27s personal income tax regime violated the dormant ...
In Maryland State Comptroller of the Treasury v. Wynne, the Court could reshape core features of dor...
The unpredictability of the Supreme Court’s dormant Commerce Clause (“DCC”) jurisprudence continues ...
In Comptroller of the Treasury of Maryland v. Wynne, the United States Supreme Court held unconstitu...
The five-justice Wynne majority used that case to make a major statement about the dormant Commerce ...
This Article evaluates case law involving the dormant Commerce Clause of the U.S. Constitution, and ...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
In this Article, I seek to respond to the Court\u27s overture with a treatment of of subsidies under...
A sound intuition animates Professor Denning\u27s defense of the doctrinal status quo under the dorm...
In this Article, I argue that the alleged incoherence and unpredictability of the dormant Commerce C...
The states\u27 provision of tax incentives designed to encourage economic development within their b...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
A comparison of South Dakota v. Wayfair with Comptroller of the Treasury of Maryland v. Wynne indica...