We propose a novel solution for states that wish to tax interstate e-commerce – based on fully and adequately compensating remote vendors for all tax compliance costs. We argue that our proposed solution is compatible with the Quill framework for when states can constitutionally impose burdens...

This essay reports revised estimates for the tax cannibalization problem with respect to U.S. state-level corporate income taxes. The essay concludes that, although the tax cannibalization generated by state corporate income taxes has been substantially reduced since 2017, the magnitude of the...

States and localities offer businesses an enormous amount of tax incentives to locate within their jurisdictions despite: 1) the mass of evidence that suggests that these incentives are not particularly effective and, 2) substantial doubts about their constitutionality. In this essay, we develop...

This essay evaluates the limits on the U.S. federal government's powers to restrict the taxing powers of state governments. The essay revisits earlier debates on this question, to consider the implications of the Supreme Court's decision in National Federation of Independent Business v. Sebelius...

This is the second of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to sales tax formalism and income tax nexus

Testimony and presentation by David Gamage, Assistant Professor at the UC Berkeley School of Law, before the California State Assembly Committee on Revenue and Taxation on March 23rd, 2009. The topic of the hearing was: Academic Perspectives on Reforming California's Tax System in Crisis and...

This essay explains some of the implementation details and options for how states might go about expanding their sales tax bases to include services as a response to the fiscal challenges of the COVID-19 crisis