American Bankruptcy Institute Law Review 17 Am. Bankr. Inst. L. Rev., No. 1, Spring, 2009. Boston College Law Review 50 B.C. L. Rev., No. 3, May, 2009. Boston University Public Interest Law Journal 18 B.U. Pub. Int. L.J., No. 2, Spring, 2009. Cardozo Journal of Conflict Resolution 10 Cardozo J. Conflict Resol., No. 2, Spring, 2009. Cardozo Public Law, Policy, & Ethics Journal 7 Cardozo Pub. L. Pol’y & Ethics J., No. 3, Summer, 2009. Chicago Journal of International Law 10 Chi. J. Int’l L., No. 1, Summer, 2009. Colorado Journal of International Environmental Law and Policy 20 Colo. J. Int’l Envtl. L. & Pol’y, No. 2, Winter, 2009. Columbia Journal of Law & the Arts 32 Colum. J.L. & Arts, No. 3, Spring, 2009. Connecticut Public Interest Law Journal 8 Conn. Pub. Int. L.J., No. 2, Spring-Summer, 2009. Cornell Journal of Law and Public Policy 18 Cornell J.L. & Pub. Pol’y, No. 1, Fall, 2008. Cornell Law Review 94 Cornell L. Rev., No. 5, July, 2009. Creighton Law Review 42 Creighton L. Rev., No. 3, April, 2009. Criminal Law Forum 20 Crim. L. Forum, Nos. 2-3, Pp. 173-394, 2009. Delaware Journal of Corporate Law 34 Del. J. Corp. L., No. 2, Pp. 433-754, 2009. Environmental Law Reporter News & Analysis 39 Envtl. L. Rep. News & Analysis, No. 7, July, 2009. European Journal of International Law 20 Eur. J. Int’l L., No. 2, April, 2009. Family Law Quarterly 43 Fam. L.Q., No. 1, Spring, 2009. Georgetown Journal of International Law 40 Geo. J. Int’l L., No. 3, Spring, 2009. Georgetown Journal of Legal Ethics 22 Geo. J. Legal Ethics, No. 2, Spring, 2009. Golden Gate University Law Review 39 Golden Gate U. L. Rev., No. 2, Winter, 2009. Harvard Environmental Law Review 33 Harv. Envtl. L. Rev., No. 2, Pp. 297-608, 2009. International Review of Law and Economics 29 Int’l Rev. L. & Econ., No. 1, March, 2009. Journal of Environmental Law and Litigation 24 J. Envtl. L. & Litig., No. 1, Pp. 1-201, 2009. Journal of Legislation 34 J. Legis., No. 1, Pp. 1-98, 2008. Journal of Technology Law & Policy 14 J. Tech. L. & Pol’y, No. 1, June, 2009. Labor Lawyer 24 Lab. Law., No. 3, Winter/Spring, 2009. Michigan Journal of International Law 30 Mich. J. Int’l L., No. 3, Spring, 2009. New Criminal Law Review 12 New Crim. L. Rev., No. 2, Spring, 2009. Northern Kentucky Law Review 36 N. Ky. L. Rev., No. 4, Pp. 445-654, 2009. Ohio Northern University Law Review 35 Ohio N.U. L. Rev., No. 2, Pp. 445-886, 2009. Pace Law Review 29 Pace L. Rev., No. 3, Spring, 2009. Quinnipiac Health Law Journal 12 Quinnipiac Health L.J., No. 2, Pp. 209-332, 2008-2009. Real Property, Trust and Estate Law Journal 44 Real Prop. Tr. & Est. L.J., No. 1, Spring, 2009. Rutgers Race and the Law Review 10 Rutgers Race & L. Rev., No. 2, Pp. 441-629, 2009. San Diego Law Review 46 San Diego L. Rev., No. 2, Spring, 2009. Seton Hall Law Review 39 Seton Hall L. Rev., No. 3, Pp. 725-1102, 2009. Southern California Interdisciplinary Law Journal 18 S. Cal. Interdisc. L.J., No. 3, Spring, 2009. Stanford Environmental Law Journal 28 Stan. Envtl. L.J., No. 3, July, 2009. Tulsa Law Review 44 Tulsa L. Rev., No. 2, Winter, 2008. UMKC Law Review 77 UMKC L. Rev., No. 4, Summer, 2009. Washburn Law Journal 48 Washburn L.J., No. 3, Spring, 2009. Washington University Global Studies Law Review 8 Wash. U. Global Stud. L. Rev., No. 3, Pp.451-617, 2009. Washington University Journal of Law & Policy 29 Wash. U. J.L. & Pol’y, Pp. 1-401, 2009. Washington University Law Review 86 Wash. U. L. Rev., No. 6, Pp. 1273-1521, 2009. William Mitchell Law Review 35 Wm. Mitchell L. Rev., No. 4, Pp. 1235-1609, 2009. Yale Journal of International Law 34 Yale J. Int’l L., No. 2, Summer, 2009. Yale Journal on Regulation 26 Yale J. on Reg., No. 2, Summer, 2009.

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Current index to legal periodicals

"The set of conditions that led to (New York City's) situation are (1) the unusually liberal borrowing power granted to the city by the state, and (2) the city's use of budgetary and accounting procedures that even experts find baffling. The second condition helped to conceal the fiscal abuses engendered by the first" (Robertson [1975, p. 144]). "The accounts kept by our American municipalities are so complicated and differ so greatly among themselves that a comparative study cannot be made off-hand. Moreover, if a mere magnitude of sums involved makes a subject important, New York's finances are entitled to careful consideration on this score. The yearly expenditures of all classes in the consolidated metropolis will be more than five times greater than those of the State of New York, nearly two-thirds as great as those of all the states in the Union combined, and more than a seventh as great as those of the federal government, while the gross debt of greater New York will exceed that of all the American states" (Durand [1898, pp. v-vi]). "The budget system, considered as a system, has passed from bad to worse. The sinking fund has never been managed in a scientific manner; temporary makeshifts have modified the system only when its hardships become unendurable. The management of special assessments likewise has been often readjusted in this unsystematic fashion,

The Municipal Accounting Maze: An Analysis of Political Incentives

Code and Other Laws of Cyberspace. Lawrence Lessig. New York: Basic Books, 1999. 230 pp. $21 hbk. Lawrence Lessig's Code and Other Laws of Cyberspace is perhaps the most original book yet written about cyberspace law. With an accessible style that is rich in anecdotes and metaphors and surprisingly low on legal and technical jargon, Lessig, a constitutional law scholar at Harvard and a consultant on the Microsoft antitrust case, writes for a wide scholarly audience. Even more than the recent The Control Revolution (New York: Century Foundation, 1999) by Andrew Shapiro, Lessig has managed to write about a rapidly evolving subject at a level of abstraction and theoretical sophistication that ensures that his contribution will long remain relevant. Central to Lessig's theoretical framework is his breakdown of four modalities of regulation: law, economic markets, norms, and an intriguing category he calls "architecture." Architecture includes constraints that the natural world imposes or that people construct-for example, speed bumps on roads. The architecture in cyberspace is computer code: code constructs the cyber-world. Consider the example of pornography regulation. Lessig contrasts how these four modalities of regulation control access to pornography in "real space" and in cyberspace, vividly demonstrating why a simple translation of existing law from "real space" to cyberspace is often impossible. In real space, pornography is extensively regulated through all four modalities, in ways that limit children's access to it. Laws require that vendors sell pornography only to adults. Markets prevent children from accessing pornography because it costs money. Norms help limit children's access to pornography, both by stigmatizing pornography and stigmatizing dealers who would sell it to children. In the category of real space "architecture," there is the simple matter of how a child is: even if a child attempted to disguise himself as an adult, he would probably notbe successful at fooling a salesperson. These four kinds of constraints may be imperfect, but are reasonably effective in limiting children's access to pornography in real space, Lessig contends. In cyberspace, however, the modalities of regulation of pornography operate differently and less effectively. Law is unsettled. Markets are different in at least two ways: distribution of digital files is much cheaper than distribution of printed material or videos, and though there are plenty of commercial pornography sites, much pornography can be accessed at no cost through newsgroups. Differences in the "architecture" of cyberspace are crucial because they allow faceless transactions. Faceless transactions may make disguising identity and age simple, therefore allowing a child to avoid the restrictions of law and norms. Thus the "real space" regulatory regime is upset, making pornography generally more available to children in cyberspace. Ways of filtering content or zoning the Internet are now extensively debated, but no simple transfer of the offline constraints to cyberspace seems possible. As he applies his theory to pornography regulation and the regulation of intellectual property and privacy, Lessig emphasizes that not only the codes of law but computer codethe "architecture" of cyberspace-an "embed" values and enable government and private actors to control behavior. …

Code and Other Laws of Cyberspace

The rapid rise in sales over the Internet and the fact that most Internet buyers pay no sales tax has ignited a considerable debate over taxes and the Internet. This paper uses new data on the purchase decisions of approximately 25,000 online users to examine the effect of local sales taxes on Internet commerce. The results suggest that, controlling for observable characteristics, people living in high sales taxes locations are significantly more likely to buy online. The results are quite robust and cannot be explained by unobserved technological sophistication, shopping costs, or other alternative explanations. The magnitudes in the paper suggest that applying existing sales taxes to Internet commerce might reduce the number of online buyers by up to 24 percent.

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In a World Without Borders: The Impact of Taxes on Internet Commerce

Internet and World Wide Web technologies provide the infrastructure for the Electronic Commerce (e-Commerce) revolution now taking place. As a result of these technologies, even the smallest organization can afford to market its wares to hundreds of millions of potential e-Consumers. However, these technologies also pose threats to the very electronic commerce which they enable. For managers to strategize and implement e-Commerce effectively in their organizations, these impediments need to be recognized and understood. While hundreds of articles identify problems with Internet computing or conducting eCommerce, no unified framework of technological impediments specific to eCommerce yet exists.

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Current technological impediments to business-to-consumer electronic commerce

The European Union Commission has proposed using consolidated base taxation and formulary apportionment to tax the EU-source income of multinational companies. This paper examines US state experience with a similar approach. Despite some positive lessons, especially the need to consolidate income of affiliated companies, lessons are mostly negative, especially regarding the choice of apportionment formula, the use of economic criteria to define the group whose income is to be consolidated, and complexity caused by lack of uniformity. US experience says nothing about using value added to apportion income—an approach that is conceptually attractive, but subject to transfer pricing problems.

/pdf/the-european-commission-s-report-on-company-income-taxation-2jtzmkynvt.pdf

The European Commission’s Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States

Identifies key issues and recommends policy guidelines for state taxation of electronic commerce. Considers uniformity, administrability, nexus, transmission- and content-based services, and double taxation. Argues for a congressional mandate to ensure uniformity.

Transaction taxes and electronic commerce: designing state taxes that work in an interstate environment

Financial Reporting by State and Local Government Units

Electronic Commerce and Multi-Jurisdictional Taxation (2001) is the successor to the widely-acclaimed Electronic Commerce and International Taxation (1999). The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax perspective. Not only does the new edition provide a detailed and up-to-date analysis of VAT developments regarding e-commerce, but it also explores the implications of e-commerce for the US state and local sales and use tax regime. The new edition discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world. At the same time, the authors have deftly woven the latest OECD and European Community developments into the fabric of the book. There is no other book on the market today that analyzes the practical tax consequences of e-commerce with the multi-jurisdictional and multi-tax perspective of this insightful work by distinguished academics and practitioners Richard Doernberg, Luc Hinnekens, Walter Hellerstein, and Jinyan Li.

Electronic Commerce and Multijurisdictional Taxation

other aspects of the tax, the levy trigDuring its 1987 session, the Florida leg- gered an enormous storm of protest, with islature enacted a sales and use tax on a opponents attacking it as unfair, unwise, broad range of services consumed in the and unconstitutional. In December 1987, state. Because the tax systematically sought less than six months after the tax took efto tax services that were performed outside fect, the Florida legislature responded to the state but used in Florida (including the widespread opposition to the tax by national advertising), the levy triggered I an repealing it effective January 1, 1988. enormous storm of protest with opponents This article traces the development of attacking it as unfair, unwise, and uncon- Florida's sales tax on services, examines stitutional. This article traces the histori- its design and operation, explores the polcal develo ment of Florida's sales tax on icy questions that the tax has posed, con@p siders the legal challenges to the levy's services, examines its design and opera- validity, and describes the events that led tion, explores the policy questions that the to its repeal. Although I cannot claim to tax raised, considers the legal challenges be a disinterested observer of rise and fall to the levy's validity, and describes the of Florida's sales tax on services,7 I have events that led to its ultimate repeal. attempted to present the issues raised by the tax in an evenhanded manner.

Walter Hellerstein

Papers

The European Commission’s Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States

Transaction taxes and electronic commerce: designing state taxes that work in an interstate environment

Financial Reporting by State and Local Government Units

Electronic Commerce and Multijurisdictional Taxation

Florida's sales tax on services