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Taxation & Estate Planning

: TaxProf Blog

Swain: Misalignment of Substantive and Enforcement Tax Jurisdiction in a Mobile Economy

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John A. Swain (Arizona) has posted Misalignment of Substantive and Enforcement Tax Jurisdiction in a Mobile Economy: Causes and Strategies for Realignment, 63 Nat'l Tax J. ___ (2010), on SSRN. Here is the abstract: When a state asserts substantive jurisdiction over the subject matter of a tax, the state generally...

Full post as published by TaxProf Blog on August 06, 2010 (boomark / email).

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