A US Subnational Perspective on the “Logic” of Taxing Income on a “Market” Basis

Hellerstein, W.

A US Subnational Perspective on the “Logic” of Taxing Income on a “Market” Basis

Journal

Author

Hellerstein, W.

Country

International; OECD

Published Date

6 March 2018

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 4/5

DOI

https://doi.org/10.59403/6qsteq

Document

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In this article, the author comments on some of the fundamental propositions advanced by Wolfgang Schön’s examination of “Ten Questions about Why and How to Tax the Digitalized Economy”.

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A US Subnational Perspective on the “Logic” of Taxing Income on a “Market” Basis