Tax in the Final Frontier: A Theory of Interstellar Tax
Arizona State University (ASU) - Sandra Day O'Connor College of Law
December 8, 2009
In his pioneering 1978 article "The Theory of Interstellar Trade," Nobel Laureate Paul Krugman considered how interest charges on goods in transit between the stars should be computed. This article seeks to expand on Krugman’s seminal work - and establish my claim to a Nobel Prize - by considering whether income earned in flight should be subject to the federal income tax.
Number of Pages in PDF File: 4
Keywords: taxation, income tax, tax humor, virtual tax, interstellar
JEL Classification: H20, H24
Date posted: December 12, 2009
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