Adam B. Thimmesch

University of Nebraska College of Law

Associate Professor of Law

103 McCollum Hall

P.O. Box 830902

Lincoln, NE 68583-0902

United States

SCHOLARLY PAPERS

28

DOWNLOADS
Rank 22,530

SSRN RANKINGS

Top 22,530

in Total Papers Downloads

4,121

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (28)

1.

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 539 (93,088)
Citation 2

Abstract:

Loading...

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

2.

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
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, 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, UC Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 457 (113,671)
Citation 1

Abstract:

Loading...

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

3.

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 406 (130,551)

Abstract:

Loading...

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

4.

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 285 (191,482)

Abstract:

Loading...

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

5.

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 219 (248,073)

Abstract:

Loading...

6.

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 216 (251,354)

Abstract:

Loading...

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

7.

Wayfair: Sales Tax Formalism and Income Tax Nexus

89 STATE TAX NOTES 975 (SEP. 3, 2018)
Number of pages: 4 Posted: 10 Nov 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 160 (328,176)

Abstract:

Loading...

e-commerce, sales tax, use tax, wayfair, quill

8.

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 160 (328,176)

Abstract:

Loading...

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

9.

Wayfair: Substantial Nexus and Undue Burden

State Tax Notes, Vol. 89, No. 5, 2018
Number of pages: 6 Posted: 22 Sep 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 156 (335,251)

Abstract:

Loading...

e-commerce, sales tax, use tax, wayfair, quill

10.

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 127 (394,495)

Abstract:

Loading...

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

11.

Cooperative Federalism and the Digital Tax Impasse

51 Florida State University Law Review (2023 Forthcoming), SMU Dedman School of Law Legal Studies Research Paper No. 597
Number of pages: 41 Posted: 01 May 2023 Last Revised: 02 Aug 2023
Orly Mazur and Adam B. Thimmesch
Southern Methodist University - Dedman School of Law and University of Nebraska College of Law
Downloads 126 (396,878)

Abstract:

Loading...

Tax, Tax policy, Digital taxation, Digital economy, Digital tax reform, Cooperative federalism, Fiscal federalism, State sovereignty, State tax, State and local tax, Tax uniformity, Federal tax preemption

12.

Wayfair: Marketplaces and Foreign Vendors

State Tax Notes, Vol. 90, No. 111, 2018
Number of pages: 4 Posted: 11 Dec 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 125 (399,307)

Abstract:

Loading...

e-commerce, sales tax, use tax, wayfair, quill

13.

A Unifying Approach to Nexus Under the Dormant Commerce Clause

Michigan Law Review Online, Forthcoming
Number of pages: 20 Posted: 26 Feb 2018
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 113 (430,371)

Abstract:

Loading...

tax, state tax, nexus, Quill, Wayfair, economic nexus

14.

The Unified Dormant Commerce Clause

Temple Law Review, Forthcoming
Number of pages: 61 Posted: 17 May 2019 Last Revised: 06 Oct 2019
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 104 (456,988)

Abstract:

Loading...

dormant commerce clause, South Dakota v. Wayfair, internal consistency, Pike balancing

15.

Tax, Incorporated: Dynamic Incorporation and the Modern Fiscal State

Arizona State Law Journal, Forthcoming
Number of pages: 72 Posted: 16 Mar 2022
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 101 (466,632)

Abstract:

Loading...

tax, state and local tax, incorporation, federalism, default, tax policy

16.

Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress

55 University of Michigan Journal of Law Reform 309 (2022) , Indiana Legal Studies Research Paper No. 443, BYU Law Research Paper No. 21-17
Number of pages: 57 Posted: 02 Apr 2021 Last Revised: 07 Nov 2022
David Gamage, Darien Shanske, Gladriel Shobe and Adam B. Thimmesch
University of Missouri School of Law, University of California, Davis - School of Law, Brigham Young University - J. Reuben Clark Law School and University of Nebraska College of Law
Downloads 101 (466,632)

Abstract:

Loading...

COVID-19, Fiscal Federalism, 2020, State Budget Crisis

17.

The Case for Consumer-Based Use Tax Enforcement

State Tax Notes, Vol. 85, No. 11, 2017, Indiana Legal Studies Research Paper No. 392
Number of pages: 8 Posted: 11 Oct 2017 Last Revised: 10 May 2018
Adam B. Thimmesch, David Gamage and Darien Shanske
University of Nebraska College of Law, University of Missouri School of Law and University of California, Davis - School of Law
Downloads 97 (479,424)

Abstract:

Loading...

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

18.

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 95 (486,141)

Abstract:

Loading...

state tax, nexus, Quill, Marketplace Fairness Act

19.

Wayfair and the Retroactivity of Constitutional Holdings

State Tax Notes, Vol. 88, No. 6, May 2018
Number of pages: 7 Posted: 16 Aug 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 92 (496,130)

Abstract:

Loading...

20.

Consumer-Based Use Tax Enforcement and Taxpayer Compliance

State Tax Notes, Vol. 86, No. 4, October 23, 2017
Number of pages: 7 Posted: 06 Dec 2017
Adam B. Thimmesch, David Gamage and Darien Shanske
University of Nebraska College of Law, University of Missouri School of Law and University of California, Davis - School of Law
Downloads 62 (620,269)

Abstract:

Loading...

Use Tax, Sales Tax, E-commerce, Amazon Tax, Tax Morale, Tax Compliance, Information Reporting

21.

Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II

TAX NOTES STATE, JULY 13, 2020
Number of pages: 4 Posted: 02 Oct 2020
Darien Shanske, Adam B. Thimmesch and David Gamage
University of California, Davis - School of Law, University of Nebraska College of Law and University of Missouri School of Law
Downloads 61 (625,323)

Abstract:

Loading...

tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis, state corporate income tax

22.

Closing the Digital Divide in State Taxation: A Consumption Tax Agenda

Tax Notes State, Vol. 98, November 30, 2020, SMU Dedman School of Law Legal Studies Research Paper No. 505
Number of pages: 8 Posted: 22 Mar 2021 Last Revised: 01 Apr 2021
Orly Mazur and Adam B. Thimmesch
Southern Methodist University - Dedman School of Law and University of Nebraska College of Law
Downloads 58 (640,902)

Abstract:

Loading...

state tax, tax policy, digital tax, consumption tax

23.

State Tax Conformity: The CARES Act and Beyond

Tax Notes State, Vol. 98, No. 8, 2020
Number of pages: 7 Posted: 19 Oct 2020
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 57 (646,331)

Abstract:

Loading...

State Tax, Conformity, CARES Act

24.

States and the PPP: The Tax Policy Case for State Nondeductibility

Tax Notes State, January 11, 2021
Number of pages: 7 Posted: 17 Feb 2021
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 52 (674,047)

Abstract:

Loading...

tax law, tax policy, state tax, PPP, tax conformity

25.

Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes

TAX NOTES STATE, JULY 6, 2020
Number of pages: 4 Posted: 02 Oct 2020
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 49 (691,746)

Abstract:

Loading...

tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis

26.

Taxing E-Commerce in the Post-Wayfair World

Indiana Legal Studies Research Paper No. 462, 58 Washington University Journal of Law and Policy 71 (2019)
Number of pages: 25 Posted: 12 Oct 2021
David Gamage, Darien Shanske and Adam B. Thimmesch
University of Missouri School of Law, University of California, Davis - School of Law and University of Nebraska College of Law
Downloads 39 (757,114)

Abstract:

Loading...

Wayfair, South Dakota, Supreme Court, Taxing, E-Commerce, Electronic Commerce, SSUTA, Streamlined Sales and Use Tax Agreement

27.

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 33 (809,571)

Abstract:

Loading...

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

28.

States, the PPP, and Planning for Fiscal Shocks

Tax Notes State, December 7, 2020
Number of pages: 5 Posted: 22 Mar 2021
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 31 (817,613)

Abstract:

Loading...

tax law, tax policy, state tax, PPP, tax conformity