Abstract

http://ssrn.com/abstract=1649541
 
 

References (15)



 
 

Citations (1)



 


 



Misalignment of Substantive and Enforcement Tax Jurisdiction in a Mobile Economy: Causes and Strategies for Realignment


John A. Swain


University of Arizona - James E. Rogers College of Law

July 27, 2010

National Tax Journal, Forthcoming
Arizona Legal Studies Discussion Paper No. 10-23

Abstract:     
When a state asserts substantive jurisdiction over the subject matter of a tax, the state generally should also have enforcement jurisdiction over a person who can remit the tax. In the American subnational system, transaction costs, tax assignments, and legal barriers are the major causes of misalignment between substantive and enforcement jurisdiction. Strategies for achieving greater jurisdictional alignment include (1) reducing administrative and compliance cost through reform vehicles such as the Streamlined Sales Tax, (2) adopting simplified compliance regimes for foreign taxpayers, (3) repealing the physical-presence test and P.L. 86-272, and (4) “reverse engineering” substantive jurisdiction rules in recognition of existing limits on enforcement capabilities.

Number of Pages in PDF File: 21

Keywords: state and local taxation, nexus, jurisdiction

JEL Classification: H71, H77

Accepted Paper Series





Download This Paper

Date posted: July 28, 2010  

Suggested Citation

Swain, John A., Misalignment of Substantive and Enforcement Tax Jurisdiction in a Mobile Economy: Causes and Strategies for Realignment (July 27, 2010). National Tax Journal, Forthcoming ; Arizona Legal Studies Discussion Paper No. 10-23. Available at SSRN: http://ssrn.com/abstract=1649541

Contact Information

John A. Swain (Contact Author)
University of Arizona - James E. Rogers College of Law ( email )
P.O. Box 210176
Tucson, AZ 85721-0176
United States
(520) 621-7673 (Phone)
(520) 621-9140 (Fax)
Feedback to SSRN


Paper statistics
Abstract Views: 438
Downloads: 74
Download Rank: 192,870
References:  15
Citations:  1

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.719 seconds