The international tax system is in dire need of reform. It allows multinational companies to
shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major …

In 2016, the European Commission dropped a bombshell-it ordered the US technology giant
Apple to repay Ireland subsidies of $14.5 billion, plus interest. The Commission's decision …

This Article is meant to be a contribution to comparative constitutional law and policy in the
area of taxation. It is devoted to the relationship between taxation and democratic decision …

ABSTRACT The US Supreme Court has long analyzed disputes under the dormant
Commerce Clause differently depending on whether the Court characterized the challenged …

During the unprecedented national COVID-19 crisis, states resorted to protectionism and" us
versus them" thinking. For example, Florida's governor suggested only Floridians would be …

The surge in work-from-home arrangements brought on by the COVID-19 pandemic
threatens serious disruptions to state tax systems. Billions of dollars are at stake at this …

American Constitutional Law 11e, Volume I provides a comprehensive account of the
nation's defining document, examining how its provisions were originally understood by …

COVID-19 altered the physical place from which most Americans work. In response to
various stay-at-home orders, millions of employees-at least temporarily-performed their jobs …

Courts and commentators have long understood dormant Commerce Clause doctrine to
contain two types of cases: discrimination and undue burdens. This Article argues for a …

This paper exploits the 2010 dissolution of the personal income tax reciprocity agreement
between Minnesota and Wisconsin to estimate how state tax policies affect interstate …