Social Justice And Multi-Jurisdictional Tax

Natasha N. Varyani (New England), Social Justice & Multi-Jurisdictional Tax: A Critical Examination of the Digitization of Commerce, Multi-Jurisdictional Tax & an Opportunity to Correct a Systemic Preference to Protect Wealth, 50 Cap. U. L. Rev. 91 (2022): 

The Internet has changed both commerce and culture. State and local jurisdictions’ attempts to keep pace with that change have raised fundamental questions about the relationship between jurisdictions and accountability for publicly funded services. This article will first explore how trends in state income tax—both corporate and personal—and sales tax are adjusting to an increasingly digitized economy. This article will then examine a novel type of revenue tax, on digital advertising, aimed explicitly and intentionally at capturing revenue from the largest tech corporations worldwide that have paid low state and local taxes.

Finally, the trend of state taxes to respond to modern economies will be viewed through a critical lens that considers forecasts of electorate demographics and a public calling for corporate accountability. As social justice advocates take to the streets and legislatures, an understanding of multi-jurisdictional taxes’ various applications can be leveraged to obtain income from large technology companies. This will greatly increase state operating budgets which may lead to the potential for lasting change. 

https://taxprof.typepad.com/taxprof_blog/2023/08/social-justice-and-multi-jurisdictional-tax.html