This conference will examine various policy aspects relating to the taxation of multinational corporations.

On November 5, the U.S. Supreme Court is scheduled to hear oral arguments in Davis v. Kentucky Department of Revenue—a lawsuit that threatens the continued existence of hundreds of single-state municipal bond funds, each of which holds a particular state’s bonds and caters to that state’s residents. The Supreme Court...

A discussion of the possibility of replacing the California sales tax and personal and corporate income taxes with a broad-based consumption-oriented retail sales tax.

It is possible to harmonize the contending principles of federalism, economic efficiency, and tax equity—by taxing all sales, through whatever channel, at their source.