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21st Century Taxation

Tax Reform - Modernizing Tax Systems,      Following Principles of Good Tax Policy ​

Multistate Tax Reform

Links to My Articles

• The 21st Century Taxation Blog​

• Policy Approach to Analyzing Tax Systems compiled by Annette Nellen

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​Sales and Use Tax Nexus Issues

• Marketplace Fairness Infographic
• Affiliate nexus and links to state and federal actions
• E.U. 'MOSS' and Sourcing: Lessons for the U.S. Sales Tax?, Bloomberg BNA, Weekly Sate Tax Report, 11/21/14
• Affiliate Nexus Litigation - Everyone Loses, AICPA Corporate Taxation Insider, 11/14/13
• Marketplace Fairness Realities, AICPA Tax Insider, 5/16/13
• How States Can Improve Use Tax Collection, AICPA Corporate Taxation Insider, 10/25/12
• Nexus Confusion: Sales and Use Tax, AICPA Corporate Taxation Insider, 9/27/07
• Grabbing Remote Vendors, AICPA Corporate Taxation Insider, 7/31/08
• Checklist - Nexus for Sales and Use Taxes, Journal of Accountancy, AICPA, October 2008, p. 36.
• Drafting and Interpretation and the Odd State of the Law Produced, AICPA Tax Insider, 6/11/09
• Taxes in the Cloud, AICPA Corporate Taxation Insider, 5/27/10
• Do  You Know What Is Now Subject to Sales Tax, AICPA Tax Insider, 4/14/11
• Creating More Sales Tax Collectors, AICPA Tax Insider, 7/14/11
• From Website Links to Collection Points, CA Bar Tax Network Newsletter, Nov. 2011
• California’s Delay in Online Collection Law Sets Stage For Federal Solution, With or Without Streamlined System, BNA Inteview 11/26/11
• Repeal of Quill Hinges on Defining Equity, CPA Insider, 12/19/11
• After Twenty Years Congress Still Has Not Acted On Sales Tax, Forbes guest blog post 6/3/12
• Court says no to affiliate nexus in Illinois, AICPA Tax Insider, 6/14/12
• Back to School: Sales Tax Nexus Lessons, AICPA Corporate Taxation Insider, 8/23/12 (lessons from the Scholastic Book cases)

 
 Income Tax Nexus and Public Law 86-272 

• The 50th Anniversary of Public Law 86-272, AICPA Corporate Taxation Insider, 3/27/08
• What do you think: Should PL 86-272 be updated and if yes, how?, blog post
  
• 50th Anniversary of PL 86-272 website + link to table on economic substance activity in the states
• Not Flat - State Income Tax Nexus, AICPA Corporate Taxation Insider, 6/26/08
• Software and Nexus, AICPA Corporate Taxation Insider, 11/12/09
• Trademarks alone are not enough for income tax nexus, AICPA Tax Insider, 7/12/12

 Gross Receipts and Net Receipts Taxes

• Gross Receipts Taxes, AICPA Corporate Taxation Insider, 4/24/08
• Gross Receipts Taxes - Panacea or mistake?, AICPA Corporate Taxation Insider, 5/22/08
• California's Business Net Receipts Tax (BNRT) Proposal:
  • Overview and Issues, 7/17/09 blog post
  • Preliminary Information, 8/29/09 blog post 
  • 21st century analysis, 9/18/09 blog post
  • How to Evaluate the COTCE Proposals (Commission on the 21st Century Economy), California Progress Report, 9/24/09
  • Overview, 9/29/09 blog post
  • Sunday commentaries, 10/11/09 blog post
  • Sane Taxation?, The Press-Enterprise, 10/11/09
  • More on the BNRT, 10/29/09 blog post

Tax Reform Issues - General 

• New Taxes and Tax Policy, AICPA Tax Insider, 4/10/08
• Moving State Tax Systems into the 21st Century, AICPA Tax Insider, 3/12/09
• Moving to Uniform Apportionment Rules — Formal vs. Informal Approaches, AICPA Corporate Taxation Insider, 7/30/09
• State Taxation and the Modern Workforce, AICPA Corporate Taxation Insider, 9/24/09
• Looking for a Better State Business Tax, AICPA Corporate Taxation Insider, 10/29/09
• Overlooking Tax Policy: A Decade in Review, AICPA Tax Insider, 1/14/2010
• Congress' Multitude of Multistate Proposals, AICPA Corporate Taxation Insider, 8/29/10
  
• Time to Really Get Ready for Federal Tax Reform, State Tax Notes, 1/2/17
  
• Suggestions for Pandemic State Tax Policy endurance, Tax Notes State, 12/17/20
• 3 Questions to Ask When Congress Wants to Change Your Taxes, Barron's op ed, 3/8/21