The Implications of the Supreme Court’s Wayfair Decision
In overruling a key barrier to states taxing Internet sales, the Court raises questions for future litigation.
Michael Knoll is the Theodore K. Warner Professor of Law & Professor of Real Estate and the Co-Director of Center for Tax Law and Policy at the University of Pennsylvania Law School. Much of his recent research involves the application of finance principles to questions of international tax policy, especially the connection between taxation and competitiveness.
In overruling a key barrier to states taxing Internet sales, the Court raises questions for future litigation.