John A. Swain

University of Arizona - James E. Rogers College of Law

Associate Professor of Law

P.O. Box 210176

Tucson, AZ 85721-0176

United States

SCHOLARLY PAPERS

13

DOWNLOADS
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Top 43,850

in Total Papers Downloads

2,469

TOTAL CITATIONS

3

Scholarly Papers (13)

1.

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 801 (67,404)

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

2.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 509 (120,334)
Citation 1

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

3.

Reforming the State Corporate Income Tax: A Market State Approach to the Sourcing of Service Receipts

Arizona Legal Studies Discussion Paper No. 08-02, Tulane Law Review, 2008
Number of pages: 97 Posted: 25 Mar 2008
John A. Swain
University of Arizona - James E. Rogers College of Law
Downloads 495 (124,362)

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tax, taxation, corporate income tax, sourcing, sales factor, state tax, state, UDITPA, gross receipts tax, services, intangibles, apportionment

4.

Brief of Interested Law Professors as Amici Curiae Supporting Respondent in Direct Marketing Association v. Brohl

Stanford Public Law Working Paper No. 2516159, San Diego Legal Studies Paper No. 14-71, UC Davis Legal Studies Research Paper No. 400, UC Berkeley Public Law Research Paper No. 2516159, UCLA School of Law Research Paper No. 14-19
Number of pages: 38 Posted: 31 Oct 2014 Last Revised: 07 Nov 2014
University of California, Davis - School of Law, George Washington University - Law School, Stanford Law School, University of Southern California Gould School of Law, Stanford Law School, University of Missouri School of Law, Elon University School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 243 (271,569)

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sales and use tax, third-party reporting, tax injunction act, dormant commerce clause, Quill v. North Dakota

5.

Misalignment of Substantive and Enforcement Tax Jurisdiction in a Mobile Economy: Causes and Strategies for Realignment

National Tax Journal, Forthcoming , Arizona Legal Studies Discussion Paper No. 10-23
Number of pages: 21 Posted: 28 Jul 2010
John A. Swain
University of Arizona - James E. Rogers College of Law
Downloads 143 (438,655)
Citation 2

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state and local taxation, nexus, jurisdiction

6.

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

Indiana Legal Studies Research Paper No. 361
Number of pages: 29 Posted: 20 Dec 2016 Last Revised: 01 Sep 2021
University of Connecticut - School of Law, Stanford Law School, University of Southern California Gould School of Law, University of Missouri School of Law, Elon University School of Law, University of Richmond - School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of California, Davis - School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 141 (443,598)

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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

7.

Brief of Interested Law Professors in Direct Marketing Association v. Brohl (10th Circuit)

UC Davis Legal Studies Research Paper No. 429, Stanford Public Law Working Paper No. 2608807
Number of pages: 45 Posted: 23 May 2015 Last Revised: 03 Aug 2015
University of California, Davis - School of Law, George Washington University - Law School, University of California, Los Angeles (UCLA) - School of Law, Stanford Law School, University of Southern California Gould School of Law, Stanford Law School, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 137 (453,915)

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sales and use tax, third-party reporting, dormant commerce clause, Quill v. North Dakota, e-commerce

8.

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

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9.

The Streamlined Sales and Use Tax Agreement's Sourcing Rules

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

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10.

State Income Tax Jurisdiction: A Jurisprudential and Policy Perspective

Posted: 30 Jan 2004
John A. Swain
University of Arizona - James E. Rogers College of Law

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11.

Reflections on the Possessory Interest Tax, Part 2: Toward a General Theory of Property Taxation

Posted: 10 Oct 2002
John A. Swain
University of Arizona - James E. Rogers College of Law

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12.

Reflections on the Possessory Interest Tax, Part I: Toward a Normative Theory of Possessory Interest Taxation

Posted: 20 Jun 2002
John A. Swain
University of Arizona - James E. Rogers College of Law

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13.

Cybertaxation and the Commerce Clause: Entity Isolation or Affiliate Nexus?

Posted: 16 May 2002
John A. Swain
University of Arizona - James E. Rogers College of Law

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