21st Century Taxation

This blog by a tax professor is about tax policy and reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiques reform proposals (pointing out where they do and do not follow principles of good tax policy and do and do not reflect how we live and do business today), and offers new ideas. Additional information - articles, reports and links, can be found at the 21st Century Taxation website (see link below right). I welcome your comments.

Wednesday, October 10, 2012

What if North Dakota Had Won at the US Supreme Court 20 Years Ago?

If Justice White had been able to convince four of his fellow justices to rule for North Dakota in the Quill case, I think we'd have a different sales/use tax system for multistate businesses today. Based on what happened in 1959 following a state victory in a multistate income tax case, perhaps Congress reacts better to a perceived crisis than to one where it is not entirely clear on what the problem and solution are.

To read more, please see my post at SalesTaxSupport.com - "Main Street Fairness: Different Story (& Timeline) If ND Had Won In Quill," (10/9/12).

What do you think?

21st Century Taxation

Wednesday, October 10, 2012

What if North Dakota Had Won at the US Supreme Court 20 Years Ago?

No comments:

Post a Comment