The Barriers Created by Complexity: A State by State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling

EasyChair Preprint 1184, version history

Version	Date	Pages	Version notes
1	June 13, 2019	36
2	January 17, 2020	32	Refined version, please see below for the final version: Whitney B. Afonso (2019), The Barriers Created by Complexity: A State-by-State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling , National Tax Journal, 72:4, pp. 777-800 DOI: dx.doi.org/10.17310/ntj.2019.4.06

Keyphrases: Wayfair, economic nexus, sales taxes

BibTeX entry

BibTeX does not have the right entry for preprints. This is a hack for producing the correct reference:

@booklet{EasyChair:1184,
  author    = {Whitney Afonso},
  title     = {The Barriers Created by Complexity: A State by State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling},
  howpublished = {EasyChair Preprint 1184},
  year      = {EasyChair, 2020}}