Tax in the Final Frontier: A Theory of Interstellar Tax

4 Pages Posted: 12 Dec 2009  

Adam Chodorow

Arizona State University (ASU) - Sandra Day O'Connor College of Law

Date Written: December 8, 2009

Abstract

In his pioneering 1978 article "The Theory of Interstellar Trade," Nobel Laureate Paul Krugman considered how interest charges on goods in transit between the stars should be computed. This article seeks to expand on Krugman’s seminal work - and establish my claim to a Nobel Prize - by considering whether income earned in flight should be subject to the federal income tax.

Keywords: taxation, income tax, tax humor, virtual tax, interstellar

JEL Classification: H20, H24

Suggested Citation

Chodorow, Adam, Tax in the Final Frontier: A Theory of Interstellar Tax (December 8, 2009). Available at SSRN: https://ssrn.com/abstract=1520413 or http://dx.doi.org/10.2139/ssrn.1520413

Adam Chodorow (Contact Author)

Arizona State University (ASU) - Sandra Day O'Connor College of Law ( email )

Box 877906
Tempe, AZ 85287-7906
United States

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