Richard D. 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/

SCHOLARLY PAPERS

42

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14

Scholarly Papers (42)

1.

A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax

Wayne Law Review, 2008, Wayne State University Law School Research Paper No. 08-34
Number of pages: 47 Posted: 19 Sep 2008
Michael J. McIntyre and Richard D. Pomp
Wayne State University Law School and University of Connecticut - School of Law
Downloads 190 (124,711)
Citation 1

Abstract:

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: 02 Oct 2015
University of Georgia School of Law, Wayne State University Law School and University of Connecticut - School of Law
Downloads 148 (144,501)
Citation 1

Abstract:

3.

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 D. Pomp
Wayne State University Law School, Multistate Tax Commission and University of Connecticut - School of Law
Downloads 119 (173,153)
Citation 2

Abstract:

4.

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: 28 Aug 2014
Richard D. Pomp
University of Connecticut - School of Law
Downloads 15 (385,769)

Abstract:

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

5.

State Tax Reform: Proposals for Wisconsin

Marquette Law Review, Vol. 88, 2004
Number of pages: 48 Posted: 29 Aug 2014
Richard D. Pomp
University of Connecticut - School of Law
Downloads 14 (441,392)
Citation 1

Abstract:

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

6.

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 D. Pomp and Frank Church
University of Connecticut - School of Law and Independent
Downloads 0 (537,904)

Abstract:

7.

What is Happening to the Property Tax?

7 J. Real Est. Tax'n 359 (1980)
Number of pages: 23 Posted: 01 Aug 2017
Richard D. Pomp
University of Connecticut - School of Law
Downloads 0 (531,108)

Abstract:

8.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (531,108)

Abstract:

9.

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: 16 Posted: 24 Jul 2017
Richard D. Pomp
University of Connecticut - School of Law
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Abstract:

10.

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: 18 Posted: 24 Jul 2017
Richard D. Pomp
University of Connecticut - School of Law
Downloads 0 (547,645)

Abstract:

11.

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: 15 Posted: 24 Jul 2017
Richard D. Pomp and Rebecca S. Rudnick
University of Connecticut - School of Law and Independent
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Abstract:

12.

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
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Abstract:

13.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (547,645)

Abstract:

14.

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 D. Pomp and Oliver Oldman
University of Connecticut - School of Law and Harvard University - International Tax Program (Deceased)
Downloads 0 (537,904)

Abstract:

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
Oliver Oldman and Richard D. Pomp
Harvard University - International Tax Program (Deceased) and University of Connecticut - School of Law
Downloads 0 (531,108)

Abstract:

16.

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 D. Pomp and Oliver Oldman
University of Connecticut - School of Law and Harvard University - International Tax Program (Deceased)
Downloads 0 (537,904)

Abstract:

17.

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 D. Pomp and Stanley S. Surrey
University of Connecticut - School of Law and Deceased
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Abstract:

18.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (547,645)

Abstract:

19.

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 A. Gelatt and Richard D. Pomp
Deceased and University of Connecticut - School of Law
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Abstract:

20.

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
Richard D. Pomp, Robert D. Plattner and Richard S. Kay
University of Connecticut - School of Law, McNamee, Lochner, Titus & Williams, P.C. and University of Connecticut School of Law
Downloads 0 (547,645)

Abstract:

21.

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 D. Pomp, Timothy A. Gelatt and Stanley S. Surrey
University of Connecticut - School of Law, Deceased and Deceased
Downloads 0 (531,108)

Abstract:

22.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (537,904)

Abstract:

23.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (547,645)

Abstract:

24.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (521,823)

Abstract:

25.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (531,108)

Abstract:

26.

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, in The Future of State Taxation (D. Brunori, ed. 1998), reprinted in 16 State Tax Notes 939 (1999)
Number of pages: 16 Posted: 14 Jul 2017
Richard D. Pomp
University of Connecticut - School of Law
Downloads 0 (512,815)
Citation 7

Abstract:

27.

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: 5 Posted: 14 Jul 2017
Richard D. Pomp
University of Connecticut - School of Law
Downloads 0 (517,334)

Abstract:

28.

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: 14 Posted: 14 Jul 2017
Richard D. Pomp and Michael J. McIntyre
University of Connecticut - School of Law and Wayne State University Law School
Downloads 0 (512,815)

Abstract:

29.

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: 9 Posted: 14 Jul 2017
Richard D. Pomp
University of Connecticut - School of Law
Downloads 0 (521,823)
Citation 1

Abstract:

30.

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
Richard D. Pomp
University of Connecticut - School of Law
Downloads 0 (537,904)

Abstract:

31.

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: 15 Posted: 14 Jul 2017
Michael J. McIntyre and Richard D. Pomp
Wayne State University Law School and University of Connecticut - School of Law
Downloads 0 (531,108)

Abstract:

32.

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

Michael J. McIntyre & Richard D. Pomp, Post-Marriage Income Splitting Through the Deduction for Alimony Payments: A Reply to Professor Schoettle on Lunding v. N.Y., 13 State Tax Notes 1631 (1997)
Number of pages: 14 Posted: 14 Jul 2017
Michael J. McIntyre and Richard D. Pomp
Wayne State University Law School and University of Connecticut - School of Law
Downloads 0 (526,251)

Abstract:

33.

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 D. Pomp
St. John's University - School of Risk Management, Insurance and Actuarial Science and University of Connecticut - School of Law
Downloads 0 (531,108)

Abstract:

34.

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: 52 Posted: 14 Jul 2017 Last Revised: 02 Aug 2017
Richard D. Pomp
University of Connecticut - School of Law
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Abstract:

35.

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: 7 Posted: 14 Jul 2017
Richard D. Pomp and Michael J. McIntyre
University of Connecticut - School of Law and Wayne State University Law School
Downloads 0 (521,823)

Abstract:

36.

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
Richard D. Pomp and Michael J. McIntyre
University of Connecticut - School of Law and Wayne State University Law School
Downloads 0 (512,815)

Abstract:

37.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (531,108)
Citation 1

Abstract:

38.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (517,334)

Abstract:

39.

Revisiting Miller Brothers, Bellas Hess, and Quill

65 Am. U. L. Rev. 1115 (2016)
Number of pages: 48 Posted: 06 Jul 2017
Richard D. Pomp
University of Connecticut - School of Law
Downloads 0 (467,320)

Abstract:

40.

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 (306,636)

Abstract:

41.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (561,733)

Abstract:

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

42.

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 D. Pomp
University of Connecticut - School of Law
Downloads 0 (537,904)

Abstract:

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