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

12

DOWNLOADS
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1,071

CITATIONS

2

Scholarly Papers (12)

1.

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 344 (65,018)
Citation 2

Abstract:

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

2.

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 (87,504)

Abstract:

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

3.

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 78 (244,398)

Abstract:

state and local taxation, nexus, jurisdiction

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 San Diego School of Law, Stanford Law School, Indiana University Maurer 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 68 (150,633)

Abstract:

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

5.

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 San Diego School of Law, Stanford Law School, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 40 (261,238)

Abstract:

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

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: 20 Jan 2017
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 0 (291,224)

Abstract:

7.

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:

8.

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:

9.

State Income Tax Jurisdiction: A Jurisprudential and Policy Perspective

State Tax Notes, Vol. 31, No. 5, February 2, 2004
Posted: 30 Jan 2004
John A. Swain
University of Arizona - James E. Rogers College of Law

Abstract:

10.

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

State Tax Notes, Vol. 26, No. 2, October 14, 2002
Posted: 10 Oct 2002
John A. Swain
University of Arizona - James E. Rogers College of Law

Abstract:

11.

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

State Tax Notes, Vol. 24, No. 13, June 24, 2002
Posted: 20 Jun 2002
John A. Swain
University of Arizona - James E. Rogers College of Law

Abstract:

12.

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

State Tax Notes, Vol. 24, No. 8, May 20, 2002
Posted: 16 May 2002
John A. Swain
University of Arizona - James E. Rogers College of Law

Abstract: