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Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, November 18, 2013

An Interview With Darien Shanske

Tax Analysys Logo (2013)Jennifer Carr, An Interview With Darien Shanske, 70 State Tax Notes 447 (Nov. 18, 2013):

State Tax Notes legal editor Jennifer Carr interviews professor Darien Shanske about his new theory of state taxation, under which the corporate income tax, which is increasingly apportioned using a single-salesfactor formula and destination-based sourcing, can act as a complement to the retail sales tax.

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