Research Archives

Multistate Taxation

• Michigan's New Apportioned Value Added Tax, 51 State Tax Notes 673-687 (March 2, 2009) (with Richard D. Pomp).
• A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax, 53 Wayne Law Review 1275-1319 (2007) (with Richard D. Pomp) (published Sept. 2008). Abstract.
• Thoughts on the Future of the State Corporate Income Tax, 25 State Tax Notes 931-947 (Sept, 23, 2002). Summary.
• Hunt-Wesson and the Continuing Problem of Tax Arbitrage, 6 The State and Local Tax Lawyer 57-87 (2001). Summary.
• Designing a Combined Reporting Regime for a State Corporate Income Tax: A Case Study of Louisiana, 61/4 Louisiana Law Review 699 (2001), reprinted 21/10 State Tax Notes 741-769 (Sept. 3, 2001) (with Paull Mines and Richard D. Pomp, ). Summary.
• Constitutional Limitations on State Power to Combat Tax Arbitrage: An Evaluation of the Hunt-Wesson Case, 18/1 State Tax Notes 51-64 (January 3, 2000).
• High Court's Ruling in Hunt-Wesson Lacks Principled Basis, 18/9 State Tax Notes 698-699 (Letter, February 28, 2000).
• Post-Marriage Income Splitting Through the Deduction for Alimony Payments: A Reply to Professor Schoettle on Lunding v. New York, 13/25 State Tax Notes 1631-1639 (Dec. 22, 1997) (with Richard D. Pomp).
• Taxing Electronic Commerce Fairly and Efficiently, 52 Tax Law Review 625-654 (1997).
• State Income Tax Treatment of Residents and Nonresidents under the Privileges and Immunities Clause, 13 State Tax Notes 245-253 (July 28, 1997) (with Richard D. Pomp).
• State Taxation of Mail Order Sales of Computers After Quill: An Evaluation of MTC Bulletin 95-1, 11 State Tax Notes 177-184 (July 15, 1996) (with Richard D. Pomp).
• Commerce Clause Restraints on State Taxation After Jefferson Line, 51 Tax Law Review 47 (Fall, 1995) (with Walter Hellerstein and Richard D. Pomp).
• Contrasting Methodologies: A Systematic Presentation of the Differences Between an Arm’s-Length/Source-Rule System and a Combined-Reporting/Formulary-Apportionment System. 1994 NTA Proceedings 236-238 (1994) (paper presented at 87th annual conference of the National Tax Association, November 15, 1994, at Charleston, SC).
• Double Trouble: Double Taxation Aspects of Formulary Apportionment in the International Context, 1994 NTA Proceedings 226-235 (1994) (paper presented at 87th annual conference of the National Tax Association, November 15, 1994, at Charleston, SC) (with Richard D. Pomp).