Publications

Why States Should Tax the GILTI

91 STATE TAX NOTES 751 (2019).

Why States Can Tax the GILTI

91 STATE TAX NOTES 967 (2019).

Will States Step Up in 2020? We Hope So

94 STATE TAX NOTES 977 (2019).

Taxing E-Commerce in the Post-Wayfair World

58 WASHINGTON UNIVERSITY JOURNAL OF LAW AND POLICY 71 (2019).

Why (and How) States Should Tax the Repatriation

88 STATE TAX NOTES 317 (2018).