Tax Law In CyberSpace

SPRING 2001
Professor Chin

The Constitutional Foundations of Cybertax Policy:
Commerce Clause & Dormant Commerce Clause...


Commerce Clause, U.S. Constitution, Article I, Section 8, Clause 3


 
Dormant Commerce Clause Limits on State Regulation of the Internet: The Transportation Analogy
Kenneth D. Bassinger, 32 Ga. L. Rev. 889 (Spring, 1998)


 
State Regulatory Jurisdiction and the Internet: Letting the Dormant Commerce Clause Lie
James E. Gaylord, 52 Vand. L. Rev. 1095 (May, 1999)


 
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