Richard Pomp

University of Connecticut - School of Law

Alva P. Loiselle Professor of Law

65 Elizabeth Street

Hartford, CT 06105

United States

http://www.law.uconn.edu/faculty/rpomp/

Independent

SCHOLARLY PAPERS

92

DOWNLOADS
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3,219

SSRN CITATIONS
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Top 34,592

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7

CROSSREF CITATIONS

16

Scholarly Papers (92)

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, 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 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 Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 400 (104,367)
Citation 1

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

2.

Commerce Clause Restraints on State Taxation after Jefferson Lines

Tax Law Review, Vol. 51, No. 47, 1995, Wayne State University Law School Research Paper No. 08-11
Number of pages: 70 Posted: 09 Apr 2008 Last Revised: 01 Sep 2021
University of Georgia School of Law, Wayne State University Law School and University of Connecticut - School of Law
Downloads 223 (191,467)
Citation 1

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tax, taxation, public, policy, law, sales, use, state, gross receipts, Supreme Court, jurisprudence, interstate, commerce, clause, multistate, apportionment, nexus, jurisdiction, physical presence, Jefferson Lines, Oklahoma

3.

A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax

Michael J. McIntyre & Richard D. Pomp, A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax, 53 Wayne L. Rev. 1283 (2007)
Number of pages: 45 Posted: 19 Sep 2008 Last Revised: 26 Aug 2021
Michael J. McIntyre and Richard Pomp
Wayne State University Law School and University of Connecticut - School of Law
Downloads 220 (194,006)

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taxation, public policy, tax policy, tax law, state taxation, sales tax, consumption, tangible personal property, services, nexus, substantial nexus, apportionment, gross receipts tax, unitary business, VAT, tax base, business

4.

A Brief History of the Electric Utility Industry

Richard D. Pomp, A Brief History of the Electric Utility Industry, in Impacts of Electric Utility Deregulation on Property Taxation (2000)
Number of pages: 23 Posted: 17 Jul 2017 Last Revised: 26 Aug 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 191 (220,747)

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energy regulation, utility regulation, securities regulation, regulation, taxation, electricity, deregulation, public policy, public utilities, FERC, PURPA, PUHCA, FTC, federal law, state law, municipal law, law

5.

Designing a Combined Reporting Regime for a State Corporate Income Tax: A Case Study of Louisiana

Louisiana Law Review, Vol. 61, pp. 699-761, 2001
Number of pages: 63 Posted: 01 Jun 2002 Last Revised: 01 Sep 2021
Michael J. McIntyre, Paull Mines and Richard Pomp
Wayne State University Law School, Multistate Tax Commission and University of Connecticut - School of Law
Downloads 163 (252,705)

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tax, taxation, public, policy, law, corporate, income, corporations, combined reporting, unitary business, unitary group, apportionment, multistate, jurisdiction, multinational, reform, avoidance, administration, interstate, commerce

6.

The Unfulfilled Promise of the Indian Commerce Clause and State Taxation

Tax Lawyer, Vol. 63, No. 4, 2010
Number of pages: 326 Posted: 03 Jul 2014 Last Revised: 21 Jul 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 117 (326,321)

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Indian Commerce Clause, Native American, Tribe, Indian, State Tax, Constitution, Infringement, Preemption, Article III, Articles of Confederation, Constitutional Convention, Judiciary Act of 1789, Section 465, Indian Reorganization Act

7.

Why More Employers Are Getting SALT-y on Remote Work Arrangements

Tax Notes State, September 28, 2020
Number of pages: 4 Posted: 18 May 2021 Last Revised: 11 Jun 2021
Richard Pomp and Jeffrey A. Friedman
University of Connecticut - School of Law and Sutherland Asbill & Brennan LLP
Downloads 104 (353,825)

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State tax, remote work, sourcing, apportionment, due process, withholding obligations, corporate tax nexus

Wayfair: Its Implications and Missed Opportunities

Richard D. Pomp, Wayfair: Its Implications and Missed Opportunities, St. Tax Notes (2019)
Number of pages: 38 Posted: 28 May 2019 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 72 (446,465)

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Tax, law, tax law, South Dakota, Wayfair, nexus, Commerce Clause, Due Process Clause, sales tax, use tax, state tax

Wayfair: Its Implications and Missed Opportunities

Washington University Journal of Law and Policy, Vol. 58, No. 1, 2019
Number of pages: 69 Posted: 21 Jul 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 18 (743,433)

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Wayfair, Nexus, Tax, Taxation, Tax Policy, State Taxation, State Tax, Sales Tax, Corporate Tax, Substantial Nexus, Physical Presence, Commerce Clause, Due Process, Due Process Clause, Complete Auto, Direct Marketing Association, Quill, Bellas Hess

9.

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, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College 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 86 (398,798)

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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

10.

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, Indiana University Maurer 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 83 (407,215)

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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

11.

Revisiting Miller Brothers, Bellas Hess, and Quill

65 Am. U. L. Rev. 1115 (2016)
Number of pages: 48 Posted: 06 Jul 2017 Last Revised: 01 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 71 (444,483)
Citation 1

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tax, taxation, policy, public, law, multistate, state, local, sales, use, Supreme Court, jurisprudence, Miller Brothers, Bellas Hess, Quill, Direct Marketing Association, constitution, commerce, interstate commerce, due process, clause, physical presence, nexus, jurisdiction, symposium

12.

Resisting the Siren Song of Gross Receipts Taxes: From the Middle Ages to Maryland's Tax on Digital Advertising

Number of pages: 164 Posted: 11 May 2022 Last Revised: 28 May 2022
Richard Pomp
University of Connecticut - School of Law
Downloads 54 (507,966)

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Tax, turnover, turnover tax, ohio, maryland, Washington, Delaware, texas, nevada, oregon, CAT, commercial activities tax, alcabala, gross receipts, gross receipts tax, VAT, value added tax

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, Indiana University Maurer School of Law, Stanford Law School, University of Richmond - School of Law, Loyola Law School Los Angeles, 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 54 (507,966)

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Taxation, Initiative, Voter

14.

New Hampshire v. Massachusetts: Taxation Without Representation?

New Hampshire v. Massachusetts: Taxation Without Representation?, 39 J. of State Tax. 19 (2021).
Number of pages: 3 Posted: 04 Jun 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 45 (548,463)

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state tax, remote work, nexus, interstate commerce

15.

The Brain Drain: A Tax Analysis of the Bhagwati Proposal

Oliver Oldman & Richard D. Pomp, The Brain Drain: A Tax Analysis of the Bhagwati Proposal, 3 World Dev. 751 (1975), reprinted in Taxing the Brain Drain: A Proposal (J. Bhagwati and M. Partington eds. 1976)
Number of pages: 19 Posted: 20 Jul 2017 Last Revised: 01 Sep 2021
Oliver Oldman and Richard Pomp
Harvard University - International Tax Program (Deceased) and University of Connecticut - School of Law
Downloads 44 (553,293)
Citation 1

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tax, taxation, public, policy, law, international, income, foreign, emigration, citizenship, economic, development, incentives, equity, jurisdiction, administration, United Nations

16.

GILTI or Not Guilty

Richard D. Pomp, GILTI or Not Guilty, St. Tax Notes (2019)
Number of pages: 2 Posted: 05 May 2019 Last Revised: 01 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 36 (595,016)

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tax, taxation, tax policy, public policy, law, tax law, income tax, state law, state taxation, corporations, corporate law, corporate taxation, combined reporting, tax avoidance, constitutional law, federal law, supremacy clause, foreign commerce clause, Tax Cuts and Jobs Act

17.

The Future of the State Corporate Income Tax: Reflections (And Confessions) of a Tax Lawyer

Richard D. Pomp, The Future of the State Corporate Income Tax: Reflections (And Confessions) of a Tax Lawyer, 16 State Tax Notes 939 (1999).
Number of pages: 19 Posted: 14 Jul 2017 Last Revised: 01 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 36 (595,016)

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tax, taxation, policy, law, local, state, income, corporate, corporations, history, Economic Recovery Act, Tax Reform Act, practice, administration, incentives, planning, combined reporting, transfer pricing, holding companies, economics, apportionment, UDITPA, multistate, Multistate Tax Commission

18.

The Experience of the Philippines in Taxing Its Nonresident Citizens

Richard D. Pomp, The Experience of the Philippines in Taxing its Nonresident Citizens, in Income Taxation and International Personal Mobility (J. Bhagwati ed. 1989)
Number of pages: 39 Posted: 07 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 34 (606,435)

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tax, law, tax law, taxation, Jagdish Bhagwati, brain drain, developing countries, citizens, income, abroad, Philippines, Mexico, World Bank, nonresidents, policy

19.

People’s Republic Of China: Taxation And The Rule Of Law

Number of pages: 60 Posted: 08 Jun 2021
University of Connecticut - School of Law, York University - Osgoode Hall Law School, University of Tokyo - Faculty of Law and affiliation not provided to SSRN
Downloads 33 (612,468)

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China, tax, taxation, tax administration, tax law, administrative law

20.

Wayfair and the Myth of Substantial Nexus

Richard D. Pomp, Wayfair and the Myth of Substantial Nexus, J. St. Tax'n (2018).
Number of pages: 4 Posted: 24 Jan 2019 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 33 (612,468)

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Tax, law, tax law, nexus, Due Process, Commerce Clause, Wayfair, South Dakota, Supreme Court, Quill,

21.

State Taxation of Mail-Order Sales of Computers after Quill: An Evaluation of MTC Bulletin 95-1

Michael J. McIntyre & Richard D. Pomp, State Taxation of Mail-Order Sales of Computers after Quill: An Evaluation of MTC Bulletin 95-1, 11 State Tax Notes 177 (1996)
Number of pages: 16 Posted: 14 Jul 2017 Last Revised: 01 Sep 2021
Richard Pomp and Michael J. McIntyre
University of Connecticut - School of Law and Wayne State University Law School
Downloads 33 (612,468)

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tax, taxation, tax policy, sales tax, use tax, income tax, multistate taxation, public policy, law, tax law, constitutional law, state law, state taxation, Commerce Clause, Due Process, Supreme Court, nexus, physical presence, Quill, Bellas Hess, Multistate Tax Commission, corporations, corporate

22.

The Disclosure of State Corporate Income Tax Data: Turning the Clock Back to the Future

Richard D. Pomp, The Disclosure of State Corporate Income Tax Data: Turning the Clock Back to the Future, 22 Cap. U. L. Rev. 373 (1993)
Number of pages: 92 Posted: 27 Oct 2014 Last Revised: 31 Aug 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 33 (612,468)
Citation 2

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Corporate, income, tax, disclosure, state, reform, privacy, business, climate, credit, policy, competition, accountability, proprietary

23.

State Tax Reform: Proposals for Wisconsin

Marquette Law Review, Vol. 88, 2004
Number of pages: 48 Posted: 29 Aug 2014
Richard Pomp
University of Connecticut - School of Law
Downloads 29 (637,273)

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Wisconsin, combined reporting, economic impact, tax, entity isolation, property, exemption, reform

24.

Turnover Taxes: Their Origin, Fall from Grace, and Resurrection

40, Journal of State Taxation, 23 (2021)
Number of pages: 4 Posted: 14 Mar 2022
Richard Pomp
University of Connecticut - School of Law
Downloads 26 (657,765)

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Tax, state tax, turnover, turnover tax, Ohio, CAT, commercial activities tax, policy

25.

Are the Standards for Tax Jurisdiction and Personal Jurisdiction Identical?

Richard D. Pomp, Are the Standards for Tax Jurisdiction and Personal Jurisdiction Identical?, 2 State Tax Notes 86 (1992)
Number of pages: 6 Posted: 14 Jul 2017 Last Revised: 26 Aug 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 26 (657,765)

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taxation, tax law, constitutional law, tax policy, public policy, state taxation, multistate, tax jurisdiction, personal jurisdiction, due process, minimum contacts, nexus, Supreme Court, precedent

26.

My Dinner With Ruth

My Dinner With Ruth, Tax Notes State, Oct. 5, 2020, pp. 16-17
Number of pages: 2 Posted: 14 Jul 2021 Last Revised: 18 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 25 (664,977)

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Law, supreme court, RBG, ruth bader ginsburg, marty ginsburg, richard pomp, circuit court, D.C

27.

Foreign Remote Vendors and the Possibility of Non-Compliance: Is the Only Thing We Have to Fear is the Fear Itself?

Richard D. Pomp, Foreign Remote Vendors and the Possibility of Non-Compliance: Is the Only Thing We Have to Fear is the Fear Itself?, 37 J. Tax'n 39 (2019).
Number of pages: 4 Posted: 27 Mar 2019 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 25 (664,977)

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Tax, law, tax law, Supreme Court, South Dakota, Wayfair, sales tax, state tax, use tax, foreign vendors, nexus

28.

State Corporate Income Taxes: The Illogical Deduction for Income Taxes Paid to Other States

Richard D. Pomp, State Corporate Income Taxes: The Illogical Deduction for Income Taxes Paid to Other States, 42 Tax L. Rev. 419 (1987)
Number of pages: 14 Posted: 15 Jul 2017 Last Revised: 15 Jun 2022
Richard Pomp
University of Connecticut - School of Law
Downloads 25 (664,977)

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tax, law, tax law, taxation, SALT, corporate income tax, state tax, interstate, deduction, policy, multistate corporations, intrastate corporations

29.

GATT, Barclays, and Double Taxation

Michael J. McIntyre & Richard D. Pomp, GATT, Barclays, and Double Taxation, 8 State Tax Notes 977 (1995)
Number of pages: 8 Posted: 14 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp and Michael J. McIntyre
University of Connecticut - School of Law and Wayne State University Law School
Downloads 25 (664,977)

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tax, law, tax law, taxation, SALT, state tax, multistate taxation, formulary apportionment, corporate tax, Barclays, Supreme Court, California, Foreign Commerce Clause, double taxation, foreign taxation, policy

30.

Responding to the Pandemic: A Case Study

Responding to the Pandemic: A Case Study, Tax Notes State, Mar. 29, 2021, pp. 1357-1360
Number of pages: 4 Posted: 09 Jul 2021 Last Revised: 18 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 22 (687,657)

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tax, law, tax law, connecticut, lamont, pandemic, budget, policy, incentives, legislature, commerce clause, nexus, Massachusetts

31.

Reforming a State Corporate Income Tax

Richard D. Pomp, Reforming a State Corporate Income Tax, 51 Alb. L. Rev. 383 (1987) (Symposium Issue)
Number of pages: 413 Posted: 27 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 22 (687,657)

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tax, law, tax law, taxation, reform, rate, Cuomo, New York, corporate income tax, credits, capital, investment income, franchise

32.

The Political Economy of Tax Return Privacy -- Revisited

Richard D. Pomp, The Political Economy of Tax Return Privacy -- Revisited, 8 State Tax Notes 2389 (1995)
Number of pages: 11 Posted: 14 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 22 (687,657)

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tax, law, tax law, taxation, privacy, tax return, returns, Massachusetts, Robert P. Strauss, corporate income tax, public disclosure, tax reform, 1986, publicly traded

33.

Rick Kay: And Now for the Rest of the Story

Connecticut Law Review, Vol. 52, No. 5, 2021
Number of pages: 8 Posted: 28 May 2021 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 21 (695,425)

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Tax, law, tax law, constitutional law, Richard Pomp, Rick Kay, UConn, University of Connecticut, originalism, scholarship, New York, Connecticut, legislature

34.

Adrift Without a Rudder -- A Response to Seaman Miethke

Michael J. McIntyre & Richard D. Pomp, Adrift Without a Rudder -- a Response to Seaman Miethke, 11 State Tax Notes 487 (1996)
Number of pages: 5 Posted: 14 Jul 2017 Last Revised: 26 Aug 2021
Richard Pomp and Michael J. McIntyre
University of Connecticut - School of Law and Wayne State University Law School
Downloads 21 (695,425)

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taxation, tax policy, public policy, tax policy, state taxation, multistate, state law, Multistate Tax Commission, tax law, jurisprudence, nexus, critique

35.

Things Not Worth Doing Are Especially Not Worth Doing Poorly: The Maryland and Nebraska Taxes on Digital Advertising

Things Not Worth Doing Are Especially Not Worth Doing Poorly: The Maryland and Nebraska Taxes on Digital Advertising, Tax Notes State, April 6, 2020, pp. 54-55
Number of pages: 2 Posted: 14 Jul 2021 Last Revised: 16 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 20 (703,210)

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tax, tax law, digital advertising, maryland, nevada, internet tax freedom act, ITFA, nondiscrimination clause, apportionment, sales tax, business inputs

36.

Brief of Amicus Curiae North Carolina Farm Bureau v. North Carolina Department of Revenue

Brief of Amicus Curiae, North Carolina Farm Bureau v. North Carolina Department of Revenue, Superior Court, 20 CVS 10244 (2021).
Number of pages: 18 Posted: 11 Jun 2021 Last Revised: 18 Sep 2021
Richard Pomp and Raymond Starling
University of Connecticut - School of Law and affiliation not provided to SSRN
Downloads 20 (703,210)

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North Carolina, tax, law, tax law, renewable energy, tax credit, department of revenue, farm bureau, legislature, executive power

37.

The Role of State Tax Incentives in Attracting and Retaining Business: A View From New York

Richard D. Pomp, The Role of State Tax Incentives in Attracting and Retaining Business: A View From New York, 29 Tax Notes 521 (1985)
Number of pages: 19 Posted: 24 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 20 (703,210)

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tax, law, tax law, taxation, state tax, New York, credits, incentives, business, legislature, revenue, policy

38.

A Normative Inquiry into the Base of a Retail Sales Tax: Casual Sales, Used Goods, and Trade Ins.

Richard D. Pomp & Oliver Oldman, A Normative Inquiry into the Base of a Retail Sales Tax: Casual Sales, Used Goods, and Trade Ins, 43 Nat'l Tax J. 427 (1990)
Number of pages: 11 Posted: 20 Jul 2017 Last Revised: 26 Aug 2021
Richard Pomp and Oliver Oldman
University of Connecticut - School of Law and Harvard University - International Tax Program (Deceased)
Downloads 20 (703,210)

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sales tax, retail sales tax, normative sales tax, tax base, used sales, used property, resale, consumption, public policy, tax law, taxation, tax policy, tax proposals, economics, efficiency, markets,

39.

What is Happening to the Property Tax?

7 J. Real Est. Tax'n 359 (1980)
Number of pages: 23 Posted: 01 Aug 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 19 (711,205)
Citation 1

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Tax, law, tax law, state tax, local tax, property tax, tax reform

40.

Modernizing the State Corporate Income Tax: Market-Based Apportionment for Content Providers

Pomp, Richard, "Modernizing the State Corporate Income Tax: Market-Based Apportionment for Content Providers" (2015) Faculty Articles and Papers, 368
Number of pages: 12 Posted: 14 Jan 2019 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 18 (719,283)

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Tax, law, tax law, state tax, content providers, technology, UDITPA, income tax

41.

Tax Measures in Response to the Brain Drain

20 Harv. Int'l L.J. 1 (1979)
Number of pages: 60 Posted: 20 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp and Oliver Oldman
University of Connecticut - School of Law and Harvard University - International Tax Program (Deceased)
Downloads 18 (719,283)

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policy, developed countries, less developed countries, skilled workers, unskilled workers, brain drain, tax incentives, UN, incentives, UNCTAD, economics

42.

The Evolving Tax System of the People's Republic of China

Richard D. Pomp, Timothy A. Gelatt & Stanley S. Surrey, The Evolving Tax System of the People's Republic of China, 16 Tex. Int'l L.J. 11 (1981)
Number of pages: 68 Posted: 19 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp, Timothy Gelatt and Stanley Surrey
University of Connecticut - School of Law, Deceased and Deceased
Downloads 18 (719,283)

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tax, law, tax law, taxation, Chine, income tax, joint venture law, foreign investors, industrial and commercial tax, free trade zones, United States foreign tax credit, credit

43.

The Collision Between Non-Profits and the Cities Over the Property Tax: Possible Solutions

Richard D. Pomp, The Collision Between Non-Profits and the Cities Over the Property Tax: Possible Solutions, in Property Tax Exemptions for Charities: Mapping the Battlefield (E. Brody ed. 2002)
Number of pages: 9 Posted: 07 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 18 (719,283)

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tax, law, tax law, taxation, property, erosion, exempt, non-profit, charities, cities, low-income cities, politics, constitutional, policy

44.

Myth v. Reality: Airbnb and Its Voluntary Tax Collection Efforts

Myth v. Reality: Airbnb & its Voluntary Tax Collection Efforts, Tax Notes State, Dec. 23, 2019, pp. 1101-1116
Number of pages: 16 Posted: 14 Jul 2021 Last Revised: 16 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 17 (727,737)

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Airbnb, tax, municipal tax, municipal hotel tax, VCA, voluntary disclosure agreements, disclosure

45.

What Can the OECD Learn From the States?

What Can the OECD Learn From the States?, Tax Notes State, June 15, 2020, pp. 1296-1298
Number of pages: 3 Posted: 14 Jul 2021 Last Revised: 16 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 17 (727,737)

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tax, tax law, law, state taxation, OECD, UDITPA, corporate taxation, tax havens, transfer pricing, profit shifting, accounting, worldwide combined reporting

46.

Corporate Tax Policy and the Right to Know: Improving State Tax Policymaking By Enhancing Legislative and Public Access

Number of pages: 99 Posted: 26 May 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 17 (727,737)

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Corporate tax, tax, tax policy, fiscal policy institute, state tax policymaking, public access, citizens for tax justice, corporate tax policy

47.

Interring Substantial Nexus -- A Missed Opportunity

Richard D. Pomp, Interring Substantial Nexus--A Missed Opportunity, 86 St. Tax Notes 858 (2018)
Number of pages: 1 Posted: 05 May 2019 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 17 (727,737)

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Tax, law, tax law, Wayfair, Supreme Court, nexus, Commerce Clause, state tax

48.

Post-Marriage Income Splitting Through the Deduction for Alimony Payments: A Reply to Professor Schoettle on Lunding v. New York

Michael J. McIntyre & Richard D. Pomp, Post-Marriage Income Splitting Through the Deduction for Alimony Payments: A Reply to Professor Schoettle on Lunding v. New York, 13 State Tax Notes 1631 (1997)
Number of pages: 16 Posted: 14 Jul 2017 Last Revised: 20 Sep 2021
Michael J. McIntyre and Richard Pomp
Wayne State University Law School and University of Connecticut - School of Law
Downloads 17 (727,737)

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tax, law, tax law, taxation, Ferdinand P. Schoettle, free market, economics, New York, alimony, non-residents, double taxation, rates, Commerce Clause

49.

Re-Evaluating Turnover/Gross Receipts Taxes: Their Myths and Their Realities

Vol. 40 Issue 2 Journal of State Taxation, Spring 2022
Number of pages: 9 Posted: 29 Apr 2022
Richard Pomp
University of Connecticut - School of Law
Downloads 16 (736,020)

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Tax, taxes, turnover taxes, gross receipts, Richard Pomp, sales tax, business inputs, services, consumption, Ohio, Texas, Nevada, Oregon

50.

The Unitary Method: Thirteen Questions and Answers

Senator Frank Church & Richard D. Pomp, The Unitary Method: Thirteen Questions and Answers, X Tax Notes 891 (1980)
Number of pages: 7 Posted: 01 Aug 2017 Last Revised: 20 Sep 2021
Richard Pomp and Frank Church
University of Connecticut - School of Law and Independent
Downloads 16 (736,020)

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Tax, law, tax law, House Ways and Means, state tax, corporate income tax, unitary method

51.

Tax Aspects of Doing Business with the People's Republic of China

Timothy A. Gelatt & Richard D. Pomp, Tax Aspects of Doing Business with the People's Republic of China, 22 Colum. J. Transnat'l L. 421 (1984)
Number of pages: 84 Posted: 19 Jul 2017 Last Revised: 20 Sep 2021
Timothy Gelatt and Richard Pomp
Deceased and University of Connecticut - School of Law
Downloads 16 (736,020)

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tax, law, tax law, taxation, China, foreign business, credits, treaties, tax reform, individual income tax, industrial and commercial tax, joint venture income tax, property tax

52.

An Evaluation of the Sales Tax Audit Program of the New York State Department of Taxation and Finance

James T. Barrese & Richard D. Pomp, An Evaluation of the Sales Tax Audit Program of the New York State Department of Taxation and Finance, 5 J. St. Tax'n 3 (1986)
Number of pages: 38 Posted: 14 Jul 2017 Last Revised: 26 Aug 2021
James Barrese and Richard Pomp
St. John's University - School of Risk Management, Insurance and Actuarial Science and University of Connecticut - School of Law
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taxation, tax law, tax policy, public policy, state taxation, tax administration, use tax, sales tax, audit, Standard Industrial Classification, state industrial groups, tax base,

53.

The Evolution of the Electric Utility Industry

16 State Tax Notes 581 (1999).
Number of pages: 25 Posted: 21 Jul 2021
Richard Pomp
University of Connecticut - School of Law
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electric utilities, regulation, deregulation, federal power commission, department of energy, public utilities regulatory policy act, PURPA

54.

Responding to COVID: How to Deal with Nearly $100 Billion in Wasted Incentives

Number of pages: 3 Posted: 09 Jul 2021 Last Revised: 16 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, tax law, policy, tax expenditures, tax incentives, film industry

55.

A Report to the Connecticut Office of Policy and Management Regarding a Proposed Payroll Tax

Number of pages: 98 Posted: 07 Jun 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 14 (753,780)

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tax, payroll tax, office of policy and management, policy, payroll,

56.

State Tax Reform New York Style

Richard D. Pomp, State Tax Reform New York Style, in Proceedings of the 77th Annual Conference, National Tax Association-Tax Institute of America 192 (Bowers ed. 1984)
Number of pages: 5 Posted: 05 Sep 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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Tax, law, tax law, national tax association, New York, state tax, tax reform

57.

Can Tax Policy Be Used to Stimulate Economic Development?

Richard D. Pomp, Sandra Kanter, Kenneth D. Simonson & Roger Vaughan, Can Tax Policy be Used to Stimulate Economic Development?, remarks prepared for the American University--Multistate Tax Commission's State and Local Business Tax Symposium, 29 Am. U. L. Rev. 207 (1980)
Number of pages: 27 Posted: 21 Jul 2017 Last Revised: 20 Sep 2021
University of Connecticut - School of Law, University of Massachusetts Boston, Independent and Independent
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tax, law, tax law, MTC, business, state tax, SALT, location preference, property, incentives, government spending, expenditures

58.

Ruminations on Reforming Aspects of Connecticut's Tax Structure

Richard D. Pomp, Ruminations on Reforming Aspects of Connecticut's Tax Structure, 41 State Tax Notes 647 (2006)
Number of pages: 61 Posted: 14 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, law, tax law, taxation, Connecticut, structure, corporate taxes, outdated, revenue, inequity, sales tax, SALT, state tax, legislation, constitutional, economic development, economic growth, corporate transparency, corporate income tax liability

59.

State Income Tax Treatment of Residents and Nonresidents Under the Privileges and Immunities Clause

Michael J. McIntyre & Richard D. Pomp, State Income Tax Treatment of Residents and Nonresidents Under the Privileges and Immunities Clause, 13 State Tax Notes 245 (1997)
Number of pages: 17 Posted: 14 Jul 2017 Last Revised: 20 Sep 2021
Michael J. McIntyre and Richard Pomp
Wayne State University Law School and University of Connecticut - School of Law
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tax, law, tax law, taxation, New York, non-residents, SALT, state tax, deductions, expenses, alimony, Supreme Court, Privileges and Immunities Clause, structure, income tax, policy

60.

Marvin Chirelstein: A Tribute

Connecticut Law Review, Vol. 29, No. 27, 1996
Number of pages: 4 Posted: 08 Jun 2021 Last Revised: 18 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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Richard Pomp, Marvin Chirelstein, Stanley Surrey, tax, law tax law, Law Review, Connecticut Law Review, Harvard, international tax program, federal income taxation

61.

Report of the Hearing Officer: Multistate Tax Compact Article IV [UDITPA] Proposed Amendments

Number of pages: 118 Posted: 02 Jun 2021
Richard Pomp
University of Connecticut - School of Law
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Uniform law commission, uniform division of income for tax purposes act, UDITPA, multistate, tax

62.

Openness and Accountability in State Tax Policymaking

Richard D. Pomp, Openness and Accountability in State Tax Policymaking, Proceedings of the 86th National Tax Association 83 (Stocker ed. 1994)
Number of pages: 6 Posted: 05 Sep 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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Tax, law, tax law, CTJ, SEC, income ta, corporate, tax reform, state tax, policy

63.

Never Let a Good Crises Go to Waste

Never Let a Good Crisis Go to Waste, Tax Notes State, Dec. 21, 2020, pp. 1274-1276
Number of pages: 3 Posted: 14 Jul 2021 Last Revised: 18 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax law, tax, law, reform, tax reform, pandemic, state tax, Wisconsin, sales tax, tax credit

64.

The Disclosure of Individual Tax Returns: A Historical Overview

The Disclosure of Individual Tax Returns: A Historical Overview, Tax Notes State, June 24, 2019, pp. 1121-1122
Number of pages: 2 Posted: 14 Jul 2021 Last Revised: 16 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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income tax, civil war, tax, history, tax returns, public access, disclosure, revenue act, watergate, irc 6103

65.

Did South Dakota Make a Strategic Error in Drafting Its Wayfair Statute?

37 J. of State Tax. 29 (2019).
Number of pages: 4 Posted: 05 Jun 2021 Last Revised: 18 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, law, tax law, South Dakota, Wayfair, state tax, Quill, sales and use tax, U.S. Supreme Court, sales tax, use tax, Bellas Hess, constitutional

66.

Federal Tax Concepts as a Guide for State Apportionment of Dividends: Life after ASARCO

Richard D. Pomp & Rebecca S. Rudnick, Federal Tax Concepts as a Guide for State Apportionment of Dividends: Life After ASARCO, 17 Tax Notes 411 (1982)
Number of pages: 18 Posted: 24 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp and Rebecca Rudnick
University of Connecticut - School of Law and Independent
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tax, law, tax law, supreme court, dividends, interest, capital gains, state tax, taxation, business income

67.

The Tax Structure of the People's Republic of China

Richard D. Pomp & Stanley S. Surrey, The Tax Structure of the People's Republic of China, 20 Va. J. Int'l L. 1 (1979)
Number of pages: 23 Posted: 19 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp and Stanley Surrey
University of Connecticut - School of Law and Deceased
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tax, law, tax law, taxation, Harvard, international tax program, China, income, use, rates, United States, Corporate income tax, foreign investment

68.

Show Me the Point! A Response to 'Show Me the Money,' Comment on Fiscal Estimates

Richard D. Pomp, Show Me The Point! A Response to 'Show Me the Money,' Comment on Fiscal Estimates, 31 State Tax Notes 1095 (2004)
Number of pages: 5 Posted: 14 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, law, tax law, taxation, trade association, revenue, state tax, SALT, tax reform, revenue, transparency

69.

The Constitutionality of the Michigan Single Business Tax Capital Acquisition Deduction

The Constitutionality of the Michigan Single Business Tax Capital Acquisition Deduction, New York University Institute on State and Local Taxation 2001
Number of pages: 25 Posted: 11 Jun 2021 Last Revised: 18 Sep 2021
Honigman, Miller, Schwartz and Cohn LLP, University of Connecticut - School of Law, Jones, Day, Reavis & Pogue and Honigman, Miller, Schwartz and Cohn LLP
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Michigan, state tax, tax law, tax law, value added tax, VAT, court of appeals, interstate commerce, commerce clause, legislature

70.

Brief of Amicus Curiae Multistate Tax Commission In Support of Respondent in General Motors Corp. v. Tracy

Number of pages: 35 Posted: 15 Sep 2017 Last Revised: 20 Sep 2021
Richard Pomp, Michael J. McIntyre and Paull Mines
University of Connecticut - School of Law, Wayne State University Law School and Multistate Tax Commission
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Tax, law, tax law, MTC, tax commissioner, Ohio, utilities, Commerce Clause, discrimination

71.

Tax Exempt Property and the Cities: Striking a Balance

Richard D. Pomp, Tax Exempt Property and the Cities: Striking a Balance, 7 J. Real Est. Tax'n 50 (1979)
Number of pages: 12 Posted: 06 Sep 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, law, tax law, property, exemption, non-profit, Connecticut, subsidies, tax reform, cities, legislation,tax-exempt

72.

Fairness and Function in the New York Tax Appeals System: Proposals for Reform

Richard D. Pomp, Robert D. Plattner & Richard S. Kay, Fairness and Function in the New York Tax Appeals System: Proposals for Reform, 49 Alb. L. Rev. 352 (1985)
Number of pages: 51 Posted: 19 Jul 2017 Last Revised: 20 Sep 2021
University of Connecticut - School of Law, McNamee, Lochner, Titus & Williams, P.C. and University of Connecticut School of Law
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tax, law, tax law, taxation, New York, appeals, sales tax, use tax, tax reform

73.

Issues in the Design of Formulary Apportionment in the Context of NAFTA

Richard D. Pomp, Issues in the Design of Formulary Apportionment in the Context of NAFTA, 49 Tax L. Rev. 795 (1994)
Number of pages: 26 Posted: 29 Aug 2014 Last Revised: 01 Aug 2017
Richard Pomp
University of Connecticut - School of Law
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Combined reporting, apportionment, NAFTA, tax, commentary, water's edge, combined reporting

74.

Brief of Amicus Curiae in Support of Claim of Petitioner Bausch & Lomb, Inc. and its affiliates, No. DTA 819883 (2006)

Number of pages: 26 Posted: 21 Jul 2021
Richard Pomp and Robert D. Plattner
University of Connecticut - School of Law and McNamee, Lochner, Titus & Williams, P.C.
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Taxation, Amicus Brief, New York, Corporate Taxation, Stock Sale

75.

The United States Interest Equalization Tax

28 Bull. for Int'l Fiscal Doc. 3 (1974)
Number of pages: 9 Posted: 20 Jul 2021
Richard Pomp
University of Connecticut - School of Law
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United State Interest Equalization tax, tax interest equalization tax, interest, equalization, stock, debt

76.

In Memoriam: Oliver Oldman

Harvard Law Review, Vol. 122, No. 1285, p. 1299, 2009
Number of pages: 4 Posted: 22 Jun 2021 Last Revised: 18 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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Oliver Oldman, Richard Pomp, state tax, tax law, law, international tax program, taxation, economic development

77.

Restructuring a State Income Tax in Response to the Tax Reform Act of 1986

Richard D. Pomp, Restructuring a State Income Tax in Response to the Tax Reform Act of 1986, 36 Tax Notes 1195 (1987)
Number of pages: 22 Posted: 24 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, law, tax law, taxation, tax reform, tax base, state, tax, 1986, revenue, income tax

78.

Mortgage Interest and Property Tax Deduction: A Tax Expenditure Analysis

Richard D. Pomp, Mortgage Interest and Property Tax Deduction: A Tax Expenditure Analysis, 1 Can. Tax'n 23 (1979)
Number of pages: 7 Posted: 19 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, law, tax law, taxation, Income tax, deductions, Canada, Progressive Conservative Party, home mortgage interest deduction, property tax, policy

79.

State Tax Reform for the Eighties: The New York Tax Study Commission

Richard D. Pomp, State Tax Reform for the Eighties: The New York Tax Study Commission, 16 Conn. L. Rev. 925 (1984)
Number of pages: 24 Posted: 15 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, law, tax law, taxation, state tax, SALT, economics, policy, multinational corporations, New York, tax reform, sales tax, use tax, expenditures, tax structure

80.

From 30,000 Feet Into the Weeds

From 30,000 Feet Into the Weeds, Tax Notes State, Dec. 16, 2019, p. 875
Number of pages: 1 Posted: 14 Jul 2021 Last Revised: 16 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, tax law, future, articifical intelligence, AI, IRS, multi state tax, EU, OECD, state tax, market-based sourcing, apportionment, social media

81.

Discussion: State Tax Expenditure — And Beyond

State Tax Expenditure Budgets--And Beyond, Proceedings of the 81st Annual Conference, National Tax Association--Tax Institute of America 33 (Stocker ed. 1989)
Number of pages: 4 Posted: 30 Jun 2021 Last Revised: 18 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, law, tax law, tax expenditure, budget, policy, policymakers, New York, tax credit

82.

Discussion Draft Prepared for the Greater Hartford Chamber of Commerce's Task Force on Tax Exempt Property

Property Tax Exemptions for Non-Profit Institutions: Problems and Proposals 10 (1978)
Number of pages: 10 Posted: 12 Jun 2021
Richard Pomp
University of Connecticut - School of Law
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Tax, Property tax, tax exemptions, tax exempt, hartford, connecticut

83.

Brief of Amici Curiae Tax Scholars in Support of Invest in Education in Molera v. Hobbs

Number of pages: 13 Posted: 08 Jun 2021
Arizona State University (ASU) - Sandra Day O'Connor College of Law, University of Connecticut - School of Law and Brookings Institution - Governance Studies
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taxation, amicus brief, trial court, ballot initiative, Arizona

84.

Brief of Amici Curiae Fiscal Policy Institute, Connecticut Voices for Children and Good Jobs First In Support of Respondents in DaimlerChrysler Corp. v. Cuno

Number of pages: 36 Posted: 08 Sep 2017 Last Revised: 26 Aug 2021
Robert D. Plattner, Jeremy Speich and Richard Pomp
McNamee, Lochner, Titus & Williams, P.C., McNamee, Lochner, Titus & Williams, P.C. and University of Connecticut - School of Law
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taxation, tax policy, public policy, state taxation, multistate taxation, tax administration, Supreme Court, amicus, brief, standing, corporate tax, business tax, tax credit, income tax, Ohio, commerce clause, interstate commerce, tax incentives,

85.

Looking Forward and Backward

Richard D. Pomp, Looking Forward and Backward, 86 St. Tax Notes 1150 (2017)
Number of pages: 2 Posted: 05 May 2019 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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Tax, law, tax law, South Dakota, North Dakota, Wayfair, Quill

86.

Inroads, Narrowings, and Restrictions

State Tax Notes 1029 (2018)
Number of pages: 2 Posted: 28 Jan 2019 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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Tax, law, tax law, state tax, Wayfair, South Dakota, Anthony M. Kennedy, constitutional law, Citizens United, Supreme Court

87.

Comparative Analysis of Depreciation in the Common Market: United Kingdom

IBFD: European Taxation, Vol. 12, No. 7, July 1972
Number of pages: 12 Posted: 20 Jul 2021
Richard Pomp
University of Connecticut - School of Law
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Depreciation, Europe, Economics, Capital Expenditure, Capital Allowances, 1972, Finance Act, Finance Act of 1972, United Kingdom, England, Great Britain

88.

Taxing Smarter: Proposals for Increased Accountability and Transparency in the Connecticut Tax Structure

Number of pages: 71 Posted: 28 May 2021
Richard Pomp
University of Connecticut - School of Law
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accountability, transparency, tax structure, connecticut, state taxation, tax expenditures, budgets, disclosure

89.

Determining the Boundaries of a Post-Bellas Hess World

Richard D. Pomp, Determining the Boundaries of a Post-Bellas Hess World, 44 Nat'l Tax J. 237 (1991)
Number of pages: 5 Posted: 21 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, law, tax law, state tax, sales tax, use tax, Bellas Hess, mail-order, interstate sales, revenue, legislation

90.

The Use and Misuse of Interstate Tax Comparisons

Richard D. Pomp, The Use and Misuse of Interstate Tax Comparisons, 5 J. St. Tax'n 97 (1986)
Number of pages: 22 Posted: 15 Jul 2017 Last Revised: 20 Sep 2021
Richard Pomp
University of Connecticut - School of Law
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tax, law, tax law, taxation, SALT, state tax, corporate income tax, interstate, taxes per capita, policy, tax burden

91.

Do Chinese Income Taxes Qualify for the U.S. Foreign Tax Credit?

3 East Asian Executive Reports 8, 1981
Number of pages: 7 Posted: 16 Sep 2021
Richard Pomp, Timothy Gelatt and Stanley Surrey
University of Connecticut - School of Law, Deceased and Deceased
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China, US, Tax, Tax credit, Chinese income tax, foreign tax credit, U.S. foreign tax credit, individual income tax law, joint venture income tax law, foreign investment

92.

Report on the Internal Training Program of Zambia's Department of Taxes

Number of pages: 68 Posted: 09 Jun 2021
Richard Pomp
University of Connecticut - School of Law
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taxation, zambia, tax administration, administrative training

Other Papers (1)

Total Downloads: 5
1.

Peter Faber, the Proverbial Lawyer’s Intellectual and Intellectual’s Lawyer

State Tax Notes 1051 (2018)
Number of pages: 2 Posted: 28 Jan 2019
Richard Pomp
University of Connecticut - School of Law
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