Thursday, June 28, 2018
More Commentary On The Supreme Court's Wayfair Online Sales Tax Decision
Following up on my previous posts:
- Law Profs Weigh In On Supreme Court's Wayfair Decision Clearing The Way For Sales Tax Collections From Out Of State Online Retailers (June 21, 2018)
- Hayes Holderness (Richmond), South Dakota v. Wayfair — The More Things Change (June 22, 2018)
Additional commentary:
- Accounting Today, The Long-Term Consequences of Wayfair
- Ryan Anderson (McAfee & Taft, Oklahoma City), States to Benefit From Collection of Online Sales Taxes
- Joyce Beebe (Baker Institute for Public Policy, Rice University), How Did the Supreme Court Change Online Sales Taxation?
- Bloomberg BNA, Wayfair to Cause ‘Explosion’ of Accounting Challenges
- City Journal, Why Wayfair Isn’t Fair
- Forbes, Dissecting The Supreme Court's Internet Sales Tax Decision
- Ruth Mason (Virginia), Why the Supreme Court Leveled the Playing Field on E-Commerce
- Roger McEowen (Washburn), State Taxation of Online Sales
- Politico, Life After Wayfair
- Adam Thimmesch (Nebraska), More Post-Wayfair Thoughts: Sales Tax?
- TaxVox, What Will Happen To Online Sales Taxes in the Wake of the Supreme Court’s Wayfair Decision?
- Wall Street Journal, Why Big-Ticket Items May Soon Cost You More Online
https://taxprof.typepad.com/taxprof_blog/2018/06/more-commentary-on-the-supreme-courts-wayfair-online-sales-tax-decision.html
Comments
Enrique, your proposal to require 6 votes to reverse a precedent is novel and intriguing. It will attract interest from those who fear that a conservative majority will adopt the longstanding results-oriented bloc voting tactic of the liberal justices.
But is such a rule enforceable? A court which does not respect the text of the Constitution will not respect an easily evaded rule enacted by Congress. Courts can easily assert that a ruling is a narrow exception rather than a reversal. In this way they can cut down a precedent slice by slice. Congress could impeach, but they never will.
Posted by: AMTbuff | Jun 30, 2018 10:22:05 AM
For what it’s worth, which is probably not much, I offer a “Coasean Critique” of the Wayfair decision, via the prior probability blog: https://priorprobability.com/2018/06/29/south-dakota-v-wayfair-2-of-3/
Posted by: Enrique | Jun 29, 2018 8:43:46 AM