Hayes Holderness

University of Richmond - School of Law

Associate Professor

203 Richmond Way

University of Richmond School of Law

Richmond, VA 23173

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 35,361

SSRN RANKINGS

Top 35,361

in Total Papers Downloads

2,941

TOTAL CITATIONS

6

Scholarly Papers (19)

1.

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 502 (115,942)
Citation 1

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

2.

Individual Home-Work Assignments for State Taxes

Washington Law Review, Forthcoming
Number of pages: 60 Posted: 23 Mar 2022 Last Revised: 22 Aug 2022
Hayes Holderness
University of Richmond - School of Law
Downloads 245 (254,972)

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taxation, multistate taxation, income taxation, income sourcing

3.

Questioning Quill

37 VA. TAX REV. 313 (2018)
Number of pages: 52 Posted: 17 Apr 2017 Last Revised: 13 Oct 2018
Hayes Holderness
University of Richmond - School of Law
Downloads 224 (277,943)

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Taxation; State and Local Taxation; Quill; Use Tax Collection; Jurisdiction to Tax; Commerce Clause

4.

Changing Lanes: Tax Relief for Commuters

40 Virginia Tax Review 453 (2021)
Number of pages: 17 Posted: 11 Oct 2020 Last Revised: 23 Sep 2021
Hayes Holderness
University of Richmond - School of Law
Downloads 210 (295,460)
Citation 2

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Taxation, Income Taxation, COVID-19, Federal Tax, Commuting, Business Deductions

5.

The Unexpected Role of Tax Salience in State Competition for Businesses

84 University of Chicago Law Review 1091 (2017)
Number of pages: 53 Posted: 27 Sep 2016 Last Revised: 18 Oct 2018
Hayes Holderness
University of Richmond - School of Law
Downloads 182 (337,113)
Citation 1

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6.

Crack Taxes and the Dangers of Insidious Regulatory Taxes

Southern California Law Review, Forthcoming
Number of pages: 67 Posted: 28 Aug 2020 Last Revised: 15 Sep 2021
Hayes Holderness
University of Richmond - School of Law
Downloads 174 (350,806)

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Taxation, Regulation, Regulatory Taxes, Controlled Substances, Judicial Scrutiny, War on Drugs

7.

Taking Tax Due Process Seriously: The Give and Take of State Taxation

20 Florida Tax Review 317 (2017)
Number of pages: 53 Posted: 10 Feb 2016 Last Revised: 18 Oct 2018
Hayes Holderness
University of Richmond - School of Law
Downloads 172 (354,340)
Citation 1

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taxation, state and local taxation, constitutional law, due process

8.

Navigating 21st Century Tax Jurisdiction

79 Maryland Law Review 1
Number of pages: 58 Posted: 14 Jan 2019 Last Revised: 11 Sep 2020
Hayes Holderness
University of Richmond - School of Law
Downloads 170 (357,932)
Citation 1

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Wayfair, Substantial Nexus, Nexus, State and Local Tax, State Tax, Dormant Commerce Clause, Tax, Taxation, Tax Compliance, Quill, Sales Tax, Use Tax, Tax Jurisdiction

9.

Law Professors Letter on Worldwide Combined Reporting in Minnesota

Indiana Legal Studies Research Paper No. 504, Arizona State University Sandra Day O'Connor College of Law Legal Studies Research Paper No. 4446650
Number of pages: 6 Posted: 16 May 2023
University of California, Davis - School of Law, University of Michigan Law School, CUNY Graduate Center, UCLA School of Law, University of Missouri School of Law, University of Richmond - School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 155 (387,397)

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Worldwide Combined Reporting, WWCR, international corporate profit sharing, corporate profit sharing, corporate taxation, multinational tax avoidance

10.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018 Last Revised: 01 Sep 2021
New York University School of Law, University of Michigan Law School, New York 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, University of Richmond - School of Law, University of Pennsylvania Carey Law School, Yale University - Law School, University of Virginia School of Law, Kelley School of Business, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 144 (411,389)

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tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis

11.

Taxing Privacy

Georgetown Journal on Poverty Law Policy, Vol. 21, No. 1, 2013
Number of pages: 42 Posted: 27 Jan 2014
Hayes Holderness
University of Richmond - School of Law
Downloads 140 (420,558)

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Public Benefits, Welfare, EITC, TANF, SNAP, Taxation, Privacy

12.

Brief of Interested Law Professors As Amici Curiae Supporting Petitioner in Brohl v. Direct Marketing Association

Indiana Legal Studies Research Paper No. 361
Number of pages: 29 Posted: 20 Dec 2016 Last Revised: 01 Sep 2021
University of Connecticut - School of Law, Stanford Law School, University of Southern California Gould School of Law, University of Missouri School of Law, Elon University School of Law, University of Richmond - School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of California, Davis - School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 139 (422,923)

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tax, taxation, policy, public, law, sales, use, amicus brief, Supreme Court, jurisprudence, interstate, commerce, due process, clause, multistate, Quill, Bellas Hess, nexus, jurisdiction, physical presence

13.

Amicus Brief of Tax Scholars in Support of Appellants

Number of pages: 17 Posted: 01 Oct 2020 Last Revised: 16 Jun 2021
Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, George Washington University Law School, Fordham University School of Law, Pepperdine University - Rick J. Caruso School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Brooklyn Law School, University of Missouri School of Law, Stanford Law School, University of Richmond - School of Law, University of Southern California Gould School of Law, University of Connecticut - School of Law, University of California, Davis - School of Law, New York University School of Law, Rutgers University, University of North Carolina School of Law and Brookings Institution - Governance Studies
Downloads 126 (456,813)

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Taxation, Initiative, Voter

14.

The Case for Preempting SALT Cap Workarounds

State Tax Notes, August 20, 2018
Number of pages: 11 Posted: 08 Aug 2018 Last Revised: 07 Oct 2018
Hayes Holderness
University of Richmond - School of Law
Downloads 86 (595,683)

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State and Local Taxation, Taxation, Preemption, Conflict Preemption, Obstacle Preemption, Supremacy Clause, Federal Taxation, State and Local Tax Deduction, SALT Cap, Supremacy Clause

15.

Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. Agilent Technologies, Inc.

Number of pages: 34 Posted: 26 Sep 2018 Last Revised: 20 Feb 2019
Hayes Holderness, Darien Shanske and David Gamage
University of Richmond - School of Law, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 83 (608,392)

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Amicus Brief, Colorado Supreme Court, Worldwide Combined Reporting, Water’s Edge Election, Department v. Agilent Technologies, Inc.

16.

The Erosion of State Tax Consensus in (Quad) Graphics

Number of pages: 37 Posted: 28 Mar 2024
Hayes Holderness
University of Richmond - School of Law
Downloads 57 (738,130)

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State Taxation, Transactional Nexus, Nexus, Sales Tax, Use Tax, Quad Graphics, Dormant Commerce Clause

17.

Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. Oracle Corporation & Subsidiaries

Number of pages: 34 Posted: 26 Sep 2018
Hayes Holderness, Darien Shanske and David Gamage
University of Richmond - School of Law, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 50 (782,714)

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Amicus Brief, Colorado Supreme Court, Worldwide Combined Reporting, Water’s Edge Election, Department v. Oracle Corp.

18.

Self-Policing Through Retaliatory Taxation

The Tax Lawyer, Forthcoming
Number of pages: 35 Posted: 08 Mar 2024
Hayes Holderness
University of Richmond - School of Law
Downloads 45 (818,343)

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State and Local Taxation; Retaliatory Taxation; Remote Work; Privileges and Immunities; dormant Commerce Clause

19.

Price Include Tax: Protecting Consumers from Tax-Exclusive Pricing

NYU Annual Survey of American Law, Vol. 66, No. 783, 2011
Number of pages: 42 Posted: 16 Dec 2015 Last Revised: 12 May 2016
Hayes Holderness
University of Richmond - School of Law
Downloads 37 (881,934)

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Sales Tax, Consumer Protection, Tax Salience, Tax