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

90

DOWNLOADS
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Top 25,819

in Total Papers Downloads

2,352

SSRN CITATIONS
Rank 35,219

SSRN RANKINGS

Top 35,219

in Total Papers Citations

7

CROSSREF CITATIONS

16

Scholarly Papers (90)

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
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, Ernst & Young, 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, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 374 (98,112)
Citation 1

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

2.

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: 29 Apr 2019
Michael J. McIntyre and Richard Pomp
Wayne State University Law School and University of Connecticut - School of Law
Downloads 217 (172,826)

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3.

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: 02 Oct 2015
University of Georgia School of Law, Wayne State University Law School and University of Connecticut - School of Law
Downloads 204 (183,052)
Citation 1

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4.

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: 26 Sep 2008
Michael J. McIntyre, Paull Mines and Richard Pomp
Wayne State University Law School, Multistate Tax Commission and University of Connecticut - School of Law
Downloads 154 (233,875)

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5.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 138 (255,618)

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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 91 (341,846)

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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.

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
University of Chicago - Law School, 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 Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, 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 78 (375,123)

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8.

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: 02 Jun 2021
University of Connecticut - School of Law, Stanford Law School, University of San Diego 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 77 (377,889)

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9.

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 75 (386,455)

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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: 10 Jul 2019
Richard Pomp
University of Connecticut - School of Law
Downloads 67 (412,956)

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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 1 (813,335)

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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

11.

Revisiting Miller Brothers, Bellas Hess, and Quill

65 Am. U. L. Rev. 1115 (2016)
Number of pages: 48 Posted: 06 Jul 2017
Richard Pomp
University of Connecticut - School of Law
Downloads 63 (421,043)
Citation 1

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12.

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, Georgetown University Law Center, 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 affiliation not provided to SSRN
Downloads 33 (547,011)

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Taxation, Initiative, Voter

13.

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: 09 Jan 2019
Richard Pomp
University of Connecticut - School of Law
Downloads 31 (557,728)

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14.

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
Oliver Oldman and Richard Pomp
Harvard University - International Tax Program (Deceased) and University of Connecticut - School of Law
Downloads 28 (575,232)
Citation 1

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15.

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: 09 Jan 2019
Richard Pomp and Michael J. McIntyre
University of Connecticut - School of Law and Wayne State University Law School
Downloads 28 (575,232)

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16.

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: 16 Jul 2017
Richard Pomp
University of Connecticut - School of Law
Downloads 28 (575,232)
Citation 2

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

17.

GILTI or Not Guilty

Richard D. Pomp, GILTI or Not Guilty, St. Tax Notes (2019)
Number of pages: 2 Posted: 05 May 2019
Richard Pomp
University of Connecticut - School of Law
Downloads 27 (581,306)

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18.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 27 (581,306)

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19.

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 27 (581,306)

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

20.

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: 09 Jan 2019
Richard Pomp
University of Connecticut - School of Law
Downloads 24 (600,741)

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21.

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: 09 Jan 2019
Richard Pomp and Michael J. McIntyre
University of Connecticut - School of Law and Wayne State University Law School
Downloads 23 (607,380)

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22.

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 22 (614,243)

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state tax, remote work, nexus, interstate commerce

23.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 22 (614,243)

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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: 22 Jul 2017
Richard Pomp
University of Connecticut - School of Law
Downloads 17 (671,948)

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

Tax Law Review, Vol. 42, 1987
Number of pages: 14 Posted: 08 Jun 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 2 (799,987)

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state corporate income tax, tax, taxes, corporate tax, UDITPA, income, net income, gross income, taxation, new york

25.

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
Richard Pomp and Oliver Oldman
University of Connecticut - School of Law and Harvard University - International Tax Program (Deceased)
Downloads 18 (641,994)

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26.

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: 09 Jan 2019
Richard Pomp
University of Connecticut - School of Law
Downloads 18 (641,994)

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27.

Tax Measures in Response to the Brain Drain

20 Harv. Int'l L.J. 1 (1979)
Number of pages: 60 Posted: 20 Jul 2017
Richard Pomp and Oliver Oldman
University of Connecticut - School of Law and Harvard University - International Tax Program (Deceased)
Downloads 17 (649,034)

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28.

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: 09 Jan 2019
Richard Pomp and Michael J. McIntyre
University of Connecticut - School of Law and Wayne State University Law School
Downloads 17 (649,034)

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29.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 16 (656,186)

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30.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 15 (663,498)

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31.

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: 09 Jan 2019
Richard Pomp
University of Connecticut - School of Law
Downloads 15 (663,498)

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32.

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
Richard Pomp, Timothy Gelatt and Stanley Surrey
University of Connecticut - School of Law, Deceased and Deceased
Downloads 15 (663,498)

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33.

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: 09 Jan 2019
Michael J. McIntyre and Richard Pomp
Wayne State University Law School and University of Connecticut - School of Law
Downloads 15 (663,498)

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34.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 14 (670,903)

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35.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 12 (686,148)

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36.

Brief for Indian Law and Policy Professors as Amici Curiae Supporting Petitioner in United States v. Cooley

U of Colorado Law Legal Studies Research Paper No. 21-23
Number of pages: 46 Posted: 04 Jun 2021 Last Revised: 11 Jun 2021
Mitchell Hamline School of Law, University of Arizona - James E. Rogers College of Law, Stanford Law School, University of Connecticut School of Law, University of Tulsa College of Law , The University of North Dakota, Mitchell Hamline School of Law, Michigan State University - College of Law, Suffolk University Law School, Vermont Law School, affiliation not provided to SSRN, University of Colorado Law School, University of New Mexico - School of Law, Arizona State University (ASU) - Sandra Day O’Connor College of Law, University of Idaho, College of Law, University of Montana - Alexander Blewett III School of Law, University of Connecticut - School of Law, University of Nevada, Las Vegas, William S. Boyd School of Law, Hamline University - School of Law, The George Washington University Law School, Harvard Law School, Alexander Blewitt III School of Law, University of Arizona - James E. Rogers College of Law, University of South Dakota School of Law, Georgia State Law School/Middle East Studies Center, University of Arizona - James E. Rogers College of Law and University of South Carolina School of Law
Downloads 11 (693,870)

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Tribal Law, Indian Law, Indian Policy, Criminal Law, Policing, Sovereignty, Federal Law, Amicus Brief

37.

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 11 (693,870)

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

38.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 11 (693,870)

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39.

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: 09 Jan 2019
Richard Pomp
University of Connecticut - School of Law
Downloads 11 (693,870)

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40.

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: 09 Jan 2019
Michael J. McIntyre and Richard Pomp
Wayne State University Law School and University of Connecticut - School of Law
Downloads 11 (693,870)

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41.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 10 (701,541)

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42.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 9 (709,391)

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43.

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
Richard Pomp and Frank Church
University of Connecticut - School of Law and Independent
Downloads 9 (709,391)

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44.

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
Timothy Gelatt and Richard Pomp
Deceased and University of Connecticut - School of Law
Downloads 9 (709,391)

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45.

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
James Barrese and Richard Pomp
St. John's University - School of Risk Management, Insurance and Actuarial Science and University of Connecticut - School of Law
Downloads 9 (709,391)

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46.

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
University of Connecticut - School of Law, University of Massachusetts Boston, Independent and Independent
Downloads 8 (717,004)

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47.

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
Richard Pomp and Stanley Surrey
University of Connecticut - School of Law and Deceased
Downloads 8 (717,004)

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48.

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: 09 Jan 2019
Richard Pomp
University of Connecticut - School of Law
Downloads 8 (717,004)

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49.

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
Downloads 8 (717,004)

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Combined reporting, apportionment, NAFTA, tax, commentary, water's edge, combined reporting

50.

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
Richard Pomp and Raymond Starling
University of Connecticut - School of Law and affiliation not provided to SSRN
Downloads 7 (724,907)

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51.

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: 16 Jun 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 7 (724,907)

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52.

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
Richard Pomp, Michael J. McIntyre and Paull Mines
University of Connecticut - School of Law, Wayne State University Law School and Multistate Tax Commission
Downloads 7 (724,907)

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53.

What is Happening to the Property Tax?

7 J. Real Est. Tax'n 359 (1980)
Number of pages: 23 Posted: 01 Aug 2017
Richard Pomp
University of Connecticut - School of Law
Downloads 7 (724,907)
Citation 1

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54.

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: 09 Jan 2019
Richard Pomp and Rebecca Rudnick
University of Connecticut - School of Law and Independent
Downloads 7 (724,907)

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55.

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
University of Connecticut - School of Law, McNamee, Lochner, Titus & Williams, P.C. and University of Connecticut School of Law
Downloads 7 (724,907)

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56.

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
Downloads 6 (732,760)

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Uniform law commission, uniform division of income for tax purposes act, UDITPA, multistate, tax

57.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 6 (732,760)

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58.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 6 (732,760)

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59.

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: 09 Jan 2019
Richard Pomp
University of Connecticut - School of Law
Downloads 6 (732,760)

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60.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 6 (732,760)

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61.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 6 (732,760)

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62.

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
Downloads 5 (748,188)

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United State Interest Equalization tax, tax interest equalization tax, interest, equalization, stock, debt

63.

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

Number of pages: 3 Posted: 09 Jul 2021
Richard Pomp
University of Connecticut - School of Law
Downloads 5 (740,626)

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64.

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
Richard Pomp
University of Connecticut - School of Law
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65.

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

66.

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

67.

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

68.

Inroads, Narrowings, and Restrictions

State Tax Notes 1029 (2018)
Number of pages: 2 Posted: 28 Jan 2019
Richard Pomp
University of Connecticut - School of Law
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69.

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

70.

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
Richard Pomp
University of Connecticut - School of Law
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71.

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
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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72.

Brief of Professors and Historians as Amici Curiae Supporting Respondents, Yellen v. Confederated Tribes of the Chehalis Reservation, No. 20-543, 2021 WL 2599432 (U.S. June 25, 2021)

Number of pages: 47 Posted: 21 Jul 2021
Mitchell Hamline School of Law, University of Pennsylvania Carey Law School, Lewis & Clark Law School, Wayne State University Law School, University of Kansas, Mitchell Hamline School of Law, University of Detroit Mercy - School of Law, University of New Mexico - School of Law, Southern University Law Center, University of Connecticut - School of Law, Alexander Blewitt III School of Law, Brigham Young University- J. Reuben Clark Law School, University of Utah - S.J. Quinney College of Law, Georgia State Law School/Middle East Studies Center and University of South Carolina School of Law
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Tribal Governments, Amicus Brief, Indian Law, Native American, Legal History, CARES Act, ISDEAA, U.S. Supreme Court

73.

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

74.

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

75.

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
Richard Pomp
University of Connecticut - School of Law
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76.

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 affiliation not provided to SSRN
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taxation, amicus brief, trial court, ballot initiative, Arizona

77.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 3 (756,325)

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78.

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
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
Downloads 3 (756,325)

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79.

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
Richard Pomp
University of Connecticut - School of Law
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80.

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
Richard Pomp
University of Connecticut - School of Law
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81.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 2 (765,820)

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82.

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
Richard Pomp
University of Connecticut - School of Law
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83.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 2 (765,820)

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84.

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
Richard Pomp
University of Connecticut - School of Law
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85.

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
Richard Pomp
University of Connecticut - School of Law
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86.

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

87.

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

88.

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
Richard Pomp
University of Connecticut - School of Law
Downloads 1 (777,337)

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89.

In Memoriam: Oliver Oldman

Harvard Law Review, Vol. 122, No. 1285, p. 1299, 2009
Number of pages: 4 Posted: 22 Jun 2021
Richard Pomp
University of Connecticut - School of Law
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90.

Marvin Chirelstein: A Tribute

Connecticut Law Review, Vol. 29, No. 27, 1996
Number of pages: 4 Posted: 08 Jun 2021
Richard Pomp
University of Connecticut - School of Law
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Other Papers (1)

Total Downloads: 2
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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