Crossborder sales, through the Internet or other channels, are commonly taxed on the basis of their destination, not the country or state of their origin. This structure is uniformly acknowledged as terribly complex, burdensome, and inefficient. Sales and purchase decisions are distorted by the tax advantage enjoyed by crossborder...

States should be allowed to impose reasonable information reporting requirements on out-of-state retailers who sell to state residents, to facilitate the collection of use tax on residents' out-of-state purchases.

As the deflation of the housing and mortgage bubble continues into the new year, it is as much political as financial news.

Key Points for Michael S. Greve's Sell Globally, Tax Locally.

Thisbookdiscusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.

We shouldhave a major national dialogue about all our tax sources and how governments at all levels can best divide up sensible tax ideas.

Increased telework by federal and state governments could result in significant economic, environmental, security, and other benefits that are high priorities for the Obama administration as well as for both parties in Congress.

A new AEI book offers a provocative origin-based approach to sales taxation as an alternative to expanding the existing, deeply flawed sales tax regime.