Center for Legal Reform

Legal Briefs and Research

Marketing Tax Nexus?

November 2, 2005

A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems

September 30, 2005

Thinking Correctly about Fiscal Federalism, State Sovereignty, and H.R. 1956

September 27, 2005

Paying for “Civilized Society” in the Global Marketplace: H.R. 1956’s Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received

September 26, 2005

Targeted Tax Relief for Katrina Rebuilding in a Cuno World

September 22, 2005

Is the Washington Airplane Manufacturers Tax Cut Susceptible to Challenge Under Cuno v. DaimlerChrysler?

September 16, 2005

Issues of Taxation Will Be Key to Supreme Court’s Future

September 14, 2005

The Original Impetus for the Commerce Clause and Cuno v. DaimlerChrysler

August 29, 2005

Important Tax Cases: Scripto v. Carson and the Agency Theory of Nexus

August 26, 2005

Important Tax Cases: McCullough v. Maryland and the Sovereign Power to Tax

August 10, 2005

Revisiting Kelo v. New London: The Tax Consequences of the Supreme Court?s Ruling

August 3, 2005

Who Says Tax Law Can’t Be Fun? A Word-Game Based on Cuno v. DaimlerChrysler

July 22, 2005

Important Tax Cases: Quill Corp. v. North Dakota and the Physical Presence Rule for Sales Tax Collection

July 19, 2005

Washington State Supreme Court Rejects Tax Initiative

July 15, 2005

Defending Tax Competition in the Supreme Court

July 15, 2005

Decline of Tax-Free Internet Sales?

June 20, 2005

Will Congressional Business Actitvity Tax Nexus Reform Spur Tax Sheltering?

June 16, 2005

Important Tax Cases: Container Corp. v. Franchise Tax Board and the Constitutionality of Combined Reporting

June 14, 2005

Important Tax Cases: Moorman Manufacturing Company v. Bair and the Advent of Single-Sales Factor Apportionment

May 26, 2005

Important Tax Cases: Complete Auto Transit v. Brady and the Constitutional Limits on State Tax Authority

May 19, 2005