Caveat IRS: Problems with Abandoning the Full Deduction Rule
159 TAX NOTES 807 (2018).
Wayfair and the Retroactivity of Constitutional Holdings
88 STATE TAX NOTES 511 (2018).
The Future of SALT: A Broader Picture
88 STATE TAX NOTES 1275 (2018).
Wayfair: Substantial Nexus and Undue Burden
89 STATE TAX NOTES 447 (2018).
Wayfair: Sales Tax Formalism and Income Tax Nexus
89 STATE TAX NOTES 975 (2018).
Wayfair: Marketplaces and Foreign Vendors
90 STATE TAX NOTES 18 (2018).
Why a State-Level Carbon Tax Can Include Border Adjustments
83 STATE TAX NOTES 583 (2017).
Strengthening the Case for a State-Level Carbon Tax With Border Adjustments
83 STATE TAX NOTES 911 (2017).
The American Health Care Act Would Toss the States a Hot Potato
84 STATE TAX NOTES 579 (2017).
A New Theory of Equitable Apportionment
85 STATE TAX NOTES 267 (2017).