Michael J. McIntrye comments on Harvey S. Rosen's marriage tax computations.

Finds the current international income tax rules of the United States and others as flawed. Discusses guidelines that could inform the design of a coherent international tax regime.

Develops three propositions that a normative sales tax should reimburse the transferor for taxes paid on unused consumption at a time a used consumer durable is sold.

Discusses the treatment of out-of-state mail order firms and the National Bellas Hess decision.