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 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

This paper considers a narrow but important question that has arisen in the literature on tax salience. Contrary to the predictions of neoclassical economic theory, a number of studies have demonstrated that, in response to certain presentations of tax prices, consumers do not always fully...

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