For more than seven decades, state and local governments as well as market actors have labored under an export tax regime that is inconsistent, inefficient, and inequitable. The petition for a writ of certiorari in Loudoun County, Virginia, v. Dulles Duty Free, LLC, presents the Supreme Court...

In this whimsical piece, Professor Pomp describes the experience of dining with Ruth Bader Ginsburg when she served on the D.C. Circuit. Invited to dinner by Marty Ginsburg, a tax legend, Pomp’s initial uncertainty of how to engage Judge Ginsburg in small talk quickly vanished due to her...

A problem with temporary tax study commissions is that by the time their findings are released, changes in the political environment may have rendered their suggestions worthless. Permanent standing commissions are needed. The temporary crisis of the current pandemic, an opportunity for tax...

In this article, Professor Pomp provides a historical overview of the debate and law surrounding public access to individual tax returns.To fund the Civil War, the Revenue Act of 1862 imposed an income tax on individuals. At a time which predated reliable mail, the public was notified of their...

In this report, Professor Pomp debunks the claims presented in several reports commissioned by the American Hotel and Lodging Association (Hotel Association). Despite hotel profits reaching all time highs, the Hotel Association has continued to attack Airbnb.Part I serves as an introduction to...

In this article, Professor Pomp makes various predictions regarding the future of the tax law. Artificial intelligence will continue to change the legal landscape. The IRS uses AI to predict the likelihood of nonpayment, abusive tax returns, underreporting, and nonfiling. It also uses AI to mine...

In this article, Professor Pomp reviews and critiques the recent attempts by Maryland and Nebraska to tax digital advertising. Maryland has proposed a gross revenue tax on digital advertising with a progressive rate structure. Though the tax is based on Maryland revenue, the rate is determined...

In this article, Professor Pomp argues that the OECD should look to the American states for insight into taxing cross-jurisdictional corporations. In the early 20th century, the states had to respond to the challenge of taxing domestic interstate corporations. While these corporations posed no...