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

EasyChair Preprint no. 1184, version history

Whitney Afonso

Version

Date

Pages

Version notes

June 13, 2019

—

January 17, 2020

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: economic nexus, sales taxes, Wayfair

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 no. 1184},

  year = {EasyChair, 2020}}