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3 Dec 2020, 3:00 am by Paul Caron
Orly Mazur (SMU) & Adam Thimmesch (Nebraska), Closing the Digital Divide in State Taxation: A Consumption Tax Agenda, 98 State Tax Notes ___ (Nov. 30, 2020): In this installment of Academic Perspectives on SALT, Mazur and Thimmesch argue that while taxing digital goods and services presents practical and legal challenges... [read post]
9 Mar 2018, 1:30 pm by Orly Mazur
Adam Thimmesch’s timely new essay considers whether and how the Supreme Court should regulate a state’s taxing power over... [read post]
23 Mar 2015, 10:30 am by Paul Caron
Adam Thimmesch (Nebraska), Testing the Models of Tax Compliance: The Use-Tax Experiment, 2015 Utah L. [read post]
8 Dec 2020, 12:05 am by Paul Caron
Adam Thimmesch (Nebraska), States, the PPP, and Planning for Fiscal Shocks, 98 Tax Notes State 1029 (Dec. 7, 2020): This article is one in a series evaluating potential state responses to the COVID-19 pandemic. [read post]
21 Jul 2017, 1:00 am by Shuyi Oei
Adam Thimmesch (Surly Subgroup): Online Shopping and Tax Privacy The privacy implications of online commerce are complicated and fascinating. [read post]
14 Dec 2018, 2:00 am by Paul Caron
Adam Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Marketplaces and Foreign Vendors, 90 State Tax Notes 111 (Oct. 8, 2018): This is the third of a series of essays wherein we analyze the U.S. [read post]
19 Jul 2016, 1:18 pm by Paul Caron
The Surly Subgroup: The Tax Aspects of Pokémon Go, by Adam Thimmesch (Nebraska): The new Pokémon Go app has already generated many discussions regarding the multiple ways that the game intersects with the law. [read post]