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

48

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CITATIONS
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19

Scholarly Papers (48)

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 (127,933)
Citation 1

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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 (146,648)
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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 (176,412)
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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 (375,432)

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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

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 (450,592)
Citation 1

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

6.

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, Valparaiso University Law School, 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, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

7.

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 D. Pomp, Michael J. McIntyre and Paull Mines
University of Connecticut - School of Law, Wayne State University Law School and Multistate Tax Commission
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8.

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 D. Pomp
McNamee, Lochner, Titus & Williams, P.C., McNamee, Lochner, Titus & Williams, P.C. and University of Connecticut - School of Law
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9.

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 D. Pomp
University of Connecticut - School of Law
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10.

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 D. Pomp
University of Connecticut - School of Law
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11.

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 D. Pomp
University of Connecticut - School of Law
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12.

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
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Citation 1

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13.

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
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14.

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
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15.

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
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16.

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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17.

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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18.

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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19.

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
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20.

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)
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21.

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
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22.

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)
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23.

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
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24.

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
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25.

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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26.

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
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27.

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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28.

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
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29.

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
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30.

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
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31.

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
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32.

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
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33.

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 (527,213)
Citation 1

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34.

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
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35.

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
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36.

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
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37.

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
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38.

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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39.

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
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40.

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
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41.

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 (512,871)
Citation 7

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42.

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
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43.

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
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Citation 1

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44.

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
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45.

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
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46.

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
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47.

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
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Citation 1

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

48.

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