Tax in the Final Frontier: A Theory of Interstellar Tax

Abstract:     
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

working papers series