Walter Hellerstein

University of Georgia School of Law

Francis Shackelford Professor of Taxation

209 Hirsch Hall

Athens , GA 30602

SCHOLARLY PAPERS

27

DOWNLOADS
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Top 15,472

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2,379

CITATIONS
Rank 33,132

SSRN RANKINGS

Top 33,132

in Total Papers Citations

6

Scholarly Papers (27)

1.

Constitutional Restraints on Corporate Tax Integration

Tax Law Review, Forthcoming
Number of pages: 76 Posted: 05 Mar 2008 Last Revised: 20 Oct 2015
Walter Hellerstein, Georg Kofler and Ruth Mason
University of Georgia School of Law, NYU School of Law and University of Virginia School of Law
Downloads 491 (41,333)

Abstract:

Corporate tax integration, United States, European Union, cross-border dividends, DRD, imputation, capital export neutrality, locational neutralituy, double tax, double corporate tax

2.

Taxing Global Digital Commerce

Wolters Kluwer Law & Business (2013)
Number of pages: 28 Posted: 09 Oct 2013 Last Revised: 02 Oct 2015
Queen's University - Faculty of Law, University of Georgia School of Law, The University of Sydney Law School and International Monetary Fund (IMF)
Downloads 477 (23,915)

Abstract:

3.

Is 'Internal Consistency' Dead?: Reflections on an Evolving Commerce Clause Restraint on State Taxation

University of Georgia Legal Studies Research Paper No. 07-005, New York University School of Law Tax Law Review, Forthcoming
Number of pages: 46 Posted: 21 Feb 2007
Walter Hellerstein
University of Georgia School of Law
Downloads 218 (102,016)
Citation 3

Abstract:

Internal consistency, Taxation, Dormant Commerce Clause

4.

State Jurisdiction to Tax 'Nowhere' Activity

Virginia Tax Review, 2013, Forthcoming , Arizona Legal Studies Discussion Paper No. 13-35
Number of pages: 49 Posted: 24 Jul 2013
John A. Swain and Walter Hellerstein
University of Arizona - James E. Rogers College of Law and University of Georgia School of Law
Downloads 201 (96,106)

Abstract:

jurisdiction, due process, commerce clause, apportionment, residence, source, state taxation, state tax, nowhere income, nowhere activity

5.

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
Walter Hellerstein, Michael J. McIntyre and Richard D. Pomp
University of Georgia School of Law, Wayne State University Law School and University of Connecticut - School of Law
Downloads 148 (141,035)
Citation 1

Abstract:

6.

Private Capital and Public Purposes: Discriminatory State Taxation of 'Private Activity Bond' Income after Davis

UGA Legal Studies Research Paper No. 08-009
Number of pages: 54 Posted: 17 Nov 2008 Last Revised: 02 Oct 2015
Walter Hellerstein and Eugene W. Harper Jr.
University of Georgia School of Law and Squire, Sanders & Dempsey LLP
Downloads 109 (194,399)

Abstract:

Taxation, private activity bonds, Davis

7.

Does Sales-Only Apportionment of Corporate Income Violate the GATT?

NBER Working Paper No. w9060
Number of pages: 15 Posted: 11 Jul 2002
Charles E. McLure Jr. and Walter Hellerstein
Stanford University - The Hoover Institution on War, Revolution and Peace and University of Georgia School of Law
Downloads 33 (352,723)
Citation 2

Abstract:

8.

Suspect Linkage: The Interplay of State Taxing and Spending Measures in the Application of Constitutional Antidiscrimination Rules

Michigan Law Review, Vol. 95, pp. 2167-2233, 1997, UGA Legal Studies Research Paper
Number of pages: 67 Posted: 20 Mar 2012
Dan T. Coenen and Walter Hellerstein
University of Georgia Law School and University of Georgia School of Law
Downloads 10 (456,169)

Abstract:

Tax Law, State Taxes, Constitutional Law, Government Spending, Tax and Spending Power, Commerce Clause, Tax Immunity Doctrine

9.

Taxing Remote Sales in the Digital Age: A Global Perspective

65 American University Law Review 1195 (2016)., University of Georgia School of Law Legal Studies Research Paper No. 2016-42, Dean Rusk International Law Center Research Paper No. 2016-19
Number of pages: 46 Posted: 29 Nov 2016
Walter Hellerstein
University of Georgia School of Law
Downloads 0 (277,535)

Abstract:

tax law, internet, remote sales, international tax, state and local taxation, sales tax, consumption tax

10.

A Hitchhiker’s Guide to the OECD’s International VAT/GST Guidelines

The paper was presented at the 11th annual International Tax Symposium at the University of Florida Levin College of Law, on October 30, 2015., 18 Florida Tax Review, 589 (2016)., UGA Legal Studies Research Paper No. 2015-31, Dean Rusk International Center Research Paper No. 2015-01
Number of pages: 50 Posted: 14 Oct 2015 Last Revised: 06 Apr 2016
Walter Hellerstein
University of Georgia School of Law
Downloads 0 (112,534)

Abstract:

value added tax, goods and services tax, tax law, taxation, business-to-business transaction, business-to-consumer transactions, destination principle, international trade, services, intangibles, Organisation for Economic Co-operation and Development, direct use, direct delivery, recharge method

11.

Interjurisdictional Issues in the Design of a VAT

Tax Law Review, Vol. 63, No. 2, 2010
Posted: 01 Sep 2010
Walter Hellerstein and Michael Keen
University of Georgia School of Law and International Monetary Fund (IMF) - Fiscal Affairs Department

Abstract:

VAT

12.

Federal Constitutional Restraints on Property Tax Assessment Limitations: An Analysis of Florida's 'Portabililty' Approach

State Tax Notes, Vol. 44, No. 11, June 11, 2007
Posted: 08 Jun 2007
Walter Hellerstein
University of Georgia School of Law

Abstract:

13.

Capital Gains and Losses, Allocable and Apportionable Income, and General Electric Co. v. Iowa

Tax Notes, Vol. 108, No. 14, September 26, 2005
Posted: 23 Sep 2005
Walter Hellerstein and Prentiss Willson Jr.
University of Georgia School of Law and Independent

Abstract:

14.

Capital Gains and Losses, Allocable or Apporitionable Income, and General Electric Co. v. Iowa

State Tax Notes, Vol. 37, No. 12, September 19, 2005
Posted: 16 Sep 2005
Walter Hellerstein and Prentiss Willson Jr.
University of Georgia School of Law and Independent

Abstract:

15.

Recent Amendments to the Streamlined Sales and Use Tax Agreement: Third-Party Reimbursements and Bundled Transactions

State Tax Notes, Vol. 37, No. 9, August 29, 2005
Posted: 27 Aug 2005
John A. Swain and Walter Hellerstein
University of Arizona - James E. Rogers College of Law and University of Georgia School of Law

Abstract:

16.

The Streamlined Sales and Use Tax Agreement's Sourcing Rules

State Tax Notes, Vol. 34, No. 6, November 8, 2004
Posted: 05 Nov 2004
Walter Hellerstein and John A. Swain
University of Georgia School of Law and University of Arizona - James E. Rogers College of Law

Abstract:

17.

Congressional Intervention in State Taxation: A Normative Analysis of Three Proposals

State Tax Notes, Vol. 31, No. 9, March 1, 2004
Posted: 28 Feb 2004
Charles E. McLure Jr. and Walter Hellerstein
Stanford University - The Hoover Institution on War, Revolution and Peace and University of Georgia School of Law

Abstract:

18.

State Personal Income Tax Issues Raised by Change of Residence

State Tax Notes, Vol. 30, No. 6, November 3, 2003
Posted: 31 Oct 2003
Walter Hellerstein
University of Georgia School of Law

Abstract:

19.

State Tax Treatment of Foreign Corporate Partners and LLC Members After Check-the-Box

State and Local Tax Lawyer, Vol. 8, 2003
Posted: 20 Aug 2003
Walter Hellerstein and Michael W. McLoughlin
University of Georgia School of Law and Morrison & Foerster, LLP

Abstract:

20.

State Apportionment Issues for Corporate Owners of Passthrough Entities

State Tax Notes, Vol. 29, No. 4, July 28, 2003
Posted: 25 Jul 2003
Walter Hellerstein and Michael W. McLoughlin
University of Georgia School of Law and Morrison & Foerster, LLP

Abstract:

21.

The 'Convenience of the Employer' Doctrine

Tax Notes, Vol. 99, No. 8, May 26, 2003
Posted: 23 May 2003
Walter Hellerstein
University of Georgia School of Law

Abstract:

22.

Reconsidering the Constitutionality of the 'Convenience of the Employer' Doctrine

State Tax Notes, Vol. 28, No. 6, May 12, 2003
Posted: 08 May 2003
Walter Hellerstein
University of Georgia School of Law

Abstract:

23.

Does Sales-Only Apportionment Violate International Trade Rules?

Tax Notes, Vol. 96, No. 11, September 9, 2002
Posted: 06 Sep 2002
Charles E. McLure Jr. and Walter Hellerstein
Stanford University - The Hoover Institution on War, Revolution and Peace and University of Georgia School of Law

Abstract:

24.

Does Sales-Only Apportionment of Corporate Income Violate International Trade Rules?

State Tax Notes, Vol. 25, No. 11, September 9, 2002
Posted: 04 Sep 2002
Walter Hellerstein and Charles E. McLure Jr.
University of Georgia School of Law and Stanford University - The Hoover Institution on War, Revolution and Peace

Abstract:

25.

Three-Party Multistate Sales Transactions: Drop Shipments and Similar Arrangements

State Tax Notes, Vol. 24, No. 7, May 13, 2002
Posted: 09 May 2002
Walter Hellerstein
University of Georgia School of Law

Abstract:

26.

The Business-Nonbusiness Income Distinction and the Case for Its Abolition

Tax Notes, Vol. 92, No. 13, September 24, 2001
Posted: 20 Sep 2001
Walter Hellerstein
University of Georgia School of Law

Abstract:

27.

Federal Constitutional Limitations on Congressional Power to Legislate Regarding State Taxation of Electronic Commerce

National Tax Journal, Vol. 53, No. 4, December 2000
Posted: 28 Dec 2000
Walter Hellerstein
University of Georgia School of Law

Abstract: