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- W2262842012 abstract "When confronted with large refund claims by businesses that have paid unconstitutional or otherwise illegal taxes, state governments sometimes invoke a pass-on defense, arguing that businesses have passed on at least part of the tax to consumers in the form of higher prices and should not receive refunds for the amounts passed on. The argument for the pass-on defense seems straightforward: Granting a business a full refund of taxes that it has passed on to consumers is a form of unjust enrichment. To be sure, the appeal of the argument is undermined by the failure of most states that invoke the defense to offer refunds to the consumers who are said to be the real injured parties. After denying refunds to businesses, states generally propose to simply retain the unlawfully obtained funds. In any event, the argument for the pass-on defense suffers from a fundamental flaw. If the tax is passed on to consumers, the refund is also passed on to them (in expected value). As a result, denying the defense does not result in unjust enrichment. Moreover, allowing the defense harms consumers as well as producers. Drawing on a recent survey of this issue by Jacob Nussim and my own past writing, in this article I elaborate on those economic flaws." @default.
- W2262842012 created "2016-06-24" @default.
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- W2262842012 date "2011-01-17" @default.
- W2262842012 modified "2023-09-23" @default.
- W2262842012 title "Take a Pass on the Pass-On Defense" @default.
- W2262842012 hasPublicationYear "2011" @default.
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