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- W2947202306 abstract "South Dakota v. Wayfair, Inc., 585 U.S. ___, 138 S. Ct. 2080 (2018) drastically changed the rule with regard to the tax jurisdictions of the States. It authorized the State of South Dakota to impose a duty on an out-of-state retailer to withhold tax from the payment to its consumers. The decision was based on the dormant Commerce Clause, a judge-made doctrine which prevents the conflicts of the States’ taxing and regulatory powers. However, it is now difficult to imagine what will happen without the doctrine and subsidiary principles because the doctrine is firmly established in US constitutional law. In this article, the author first summarizes the historical development of the dormant Commerce Clause by focusing on the various ideas delimiting the State tax jurisdictions. Then, the author offers two notable examples that indicate how tax rules might go wrong without an equivalent of the dormant Commerce Clause. One is a kind of consumption tax levied by local governments in which nuclear power plant are located. For want of appropriate measures to regulated this tax, the local governments now unjustifiably get tax revenues from the people outside of their territory. The other is the newly introduced “hometown tax donation” system. It was launched in order to reduce the considerable disparity of tax revenues between local governments. Nevertheless, it only generated a competition for donations and didn’t work as a means to reduce the fiscal disparity. To make matters worse, it greatly distorts the commerce between the local governments by subsidizing their local products." @default.
- W2947202306 created "2019-06-07" @default.
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- W2947202306 date "2019-05-01" @default.
- W2947202306 modified "2023-09-24" @default.
- W2947202306 title "Tax Competition and the Dormant Commerce Clause: A Japanese Perspective" @default.
- W2947202306 hasPublicationYear "2019" @default.
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