Publication Date
6-17-2024
Journal
Tax Notes State
Abstract
This short essay, aimed at state legislators, defends digital barter taxes from the most common legal objections.
Volume
112
First Page
865
Publisher
Tax Analysts
Keywords
digital tax, digital advertising tax, digital barter tax, state and local tax, internet tax freedom act, dormant commerce clause, digital platforms
Disciplines
Constitutional Law | Law | State and Local Government Law | Taxation-State and Local | Tax Law
Recommended Citation
Young Ran (Christine) Kim & Darien Shanske,
Digital Barter Taxes: A Legal Defense,
112
Tax Notes State
865
(2024).
https://larc.cardozo.yu.edu/faculty-articles/926
Included in
Constitutional Law Commons, State and Local Government Law Commons, Taxation-State and Local Commons, Tax Law Commons
