Econ Comments & Analysis
WSJ | The Rights and Wrongs of Taxing Internet Retailers
Since the Supreme Court's 1992 decision in Quill Corp. v. North Dakota, states may not require retailers to collect sales taxes from online retailers unless those retailers have a physical presence in the taxing state. With their budgets increasingly strained, however, states are now asking Congress to allow them to do so.
Blogs
Tax Foundation | Response to the $21 trillion Tax Avoidance Study
Whether or not the $21 trillion figure is accurate or not, we should not be surprised that taxpayers who have the means, and who live in countries with very progressive tax systems, will try to shelter some of that income from those high rates.
