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.
Tuesday, June 11, 2013
More on Marketplace Fairness Act - Definitional Flaws for "Small"
I've got a new post on tax policy at SalesTaxSupport.com, entitled Marketplace Fairness: Small Seller Exception Definitional Flaws about S. 743. Please take a look at the problems I note and a possible solution. Is it enough? Do you agree that the current definition of small business for the carveout is flawed?

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