Adam B. Thimmesch

University of Nebraska College of Law

Assistant Professor of Law

103 McCollum Hall

P.O. Box 830902

Lincoln, NE 68583-0902

United States

SCHOLARLY PAPERS

11

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Scholarly Papers (11)

1.

The Tax Hangover: Trailing Nexus

33 Va. Tax Rev. 497
Number of pages: 50 Posted: 10 Nov 2013 Last Revised: 05 Jun 2014
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 194 (109,814)

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nexus, trailing nexus, dormant commerce clause, state taxation, Quill, Marketplace Fairness

2.

The Illusory Promise of Economic Nexus

13 Fl. Tax Rev. 157
Number of pages: 66 Posted: 09 Nov 2012 Last Revised: 15 Dec 2012
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 172 (134,576)

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3.

The Fading Bright Line of Physical Presence: Did KFC Corporation v. Iowa Department of Revenue Give States the Secret Recipe for Repudiating Quill?

Kentucky Law Journal, Forthcoming
Number of pages: 60 Posted: 10 Mar 2011 Last Revised: 22 Mar 2013
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 160 (142,148)

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nexus, commerce clause, state taxation, physical presence, Quill, National Bellas Hess, internet sales, remote vendor

4.

Testing the Models of Tax Compliance: The Use-Tax Experiment

2015 Utah L. Rev. 1083
Number of pages: 59 Posted: 04 Mar 2015 Last Revised: 01 Mar 2016
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 109 (94,740)

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Tax Compliance, Use Tax, State Tax, Tax Gap, Social Norms, Behavioral Economics, Procedural Justice

5.

Comptroller v. Wynne and the Futile Search for Non-Discriminatory State Taxation

67 Vand. L. Rev. En Banc 283 (2014)
Number of pages: 14 Posted: 08 Nov 2014
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 7 (486,831)

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Dormant Commerce Clause, tax discrimination, state taxation, locational neutrality, capital export neutrality, Wynne

6.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law School, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 0 (275,594)

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

7.

The Case for Consumer-Based Use Tax Enforcement

State Tax Notes, Vol. 85, No. 11, 2017
Number of pages: 7 Posted: 11 Oct 2017
Adam B. Thimmesch, David Gamage and Darien Shanske
University of Nebraska College of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 0 (327,338)

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Use Tax, Sales Tax, E-commerce, Amazon Tax, Rule of Law

8.

Tax Privacy?

Temple Law Review, Forthcoming
Number of pages: 54 Posted: 21 Sep 2017 Last Revised: 19 Oct 2017
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 0 (364,591)

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Tax, Tax Policy, Privacy, IRS, Tax Privacy, Tax Confidentiality

9.

State Taxing Power after Direct Marketing Association v. Brohl

State Tax Notes, Vol. 80, No. 4, 2016
Number of pages: 7 Posted: 21 May 2016
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 0 (295,831)

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state tax, nexus, Quill, Marketplace Fairness Act

10.

Transacting in Data: Tax, Privacy, and the New Economy

94 Denv. L. Rev. 145 (2016)
Number of pages: 50 Posted: 17 Aug 2015 Last Revised: 12 Jan 2017
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 0 (143,572)

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taxation, tax policy, big data, personal data, privacy

11.

Taxing Honesty

118 W. Va. L. Rev. 147
Number of pages: 50 Posted: 01 Apr 2015 Last Revised: 05 Jan 2016
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 0 (214,774)

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use tax, tax compliance, procedural justice, Rule of Law, internet sales tax, Marketplace Fairness Act