Essay

Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility

121 Yale L.J. 1118 (2012).

In previous articles, we have argued that the European Court of Justice’s reliance on nondiscrimination as the basis for its decisions did not (and could not) satisfy commonly accepted tax policy norms, such as fairness, administrability, economic efficiency, production o…

Forum

From the Court’s Docket: DaimlerChrysler Corp. v. Cuno and the European Experience

Nearly every state uses tax incentives to attract local investment. Do such incentives discriminate against interstate commerce in violation of the dormant Commerce Clause? The Supreme Court now confronts this question in DaimlerChrysler Corp. v. Cuno (oral arguments on March 1). If the Court takes …