Wayfair in constitutional perspective : who sets the ground rules of US fiscal federalism?
|Year of publication:||
|Authors:||Stark, Kirk J.|
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 74.2021, 1, p. 221-256
|Subject:||sales tax | online commerce | Supreme Court | South Dakota v. Wayfair | consumption tax | fiscal federalism | interstatefiscal coordination | political polarization | Umsatzsteuer | Sales tax | Finanzbeziehungen | Fiscal relations | USA | United States | Finanzpolitik | Fiscal policy | Föderalismus | Federalism | Finanzkontrolle | Fiscal control|
|Type of publication:||Article|
|Type of publication (narrower categories):||Aufsatz in Zeitschrift ; Article in journal|
|Other identifiers:|| |
ECONIS - Online Catalogue of the ZBW
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ARTICLES - UNITED STATES PARTNERSHIP TAXATION: CURRENT STRUCTURE AND PROPOSALS FOR REFORM - This article is the third in the series on the taxation of partnerships. After reviewing the history of the US partnership tax rules, the article provides an in-depth examination of the US tax treatment of partnerships in the United States. The first two articles, on Japan and Canada, appeared in the April ...
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