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...

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.

The U.S. administration must continue to engage in the battle for national sovereignty to help the poorest countries that cannot fight the European Unionwithout its help.

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.

In this volume, leading experts explore routes to a new and better institutional design for global antitrust in the national and international contexts.

The U.S. patent system should be reformed to better suit the needs of the twenty-first century.

Michael S. Greve proposes that the system be reformed to tax crossborder sales based on their origin rather than their destination.