Walter Hellerstein

ARTICLES
BOOK REVIEWS
BOOKS
CHAPTERS
PROCEEDINGS
 
 

ARTICLES

MeadWestvaco and the Scope of the Unitary Business Principle, 108 J. Tax'n 261 (2008).

Is "Internal Consistency" Dead?: Reflections on an Evolving Commerce Clause Restraint on State Taxation, 61 Tax L. Rev. 1 (2008).

Cuno and Congress: An Analysis of Proposed Federal Legislation Authorizing State Economic Development Incentives, 4 Geo. J.L. & Pub. Policy 73 (2006).

Congressional Consent to State Taxation Under the Commerce Clause, 41 St. Tax Notes 629 (Sept. 4, 2006).

The Streamlined Sales Tax Project and the Local Sourcing Conundrum, 104 J. Tax'n 230 (2006) (with John A. Swain).

Green Light, Red Light, or Blue Light? New Mexico Supreme Court Sends Mixed Signals with Kmart Decision, 39 St. Tax Notes 141 (Jan. 16, 2006).

Capital Gains and Losses, Allocable and Apportionable Income, and General Electric Co. v. Iowa, 37 St. Tax Notes 865 (Sept. 19, 2005) (with Prentiss Willson, Jr.).

The Political Economy of the Streamlined Sales and Use Tax Agreement, 58 Nat'l Tax J. 605 (2005) (with John A. Swain).

Recent Amendments to the Streamlined Sales and Use Tax Agreement: Third-Party Reimbursement and Bundled Transactions, 37 St. Tax Notes 659 (Aug. 29, 2005).

Economic Development and the Dormant Commerce Clause: Lessons of Cuno v. DaimlerChrysler and Its Effect on State Taxation Affecting Interstate Commerce, 36 St. Tax Notes 715 (May 30, 2005) (testimony before the Subcomm. on the Constitution and the Subcomm. on Commercial and Administrative Law of the House Comm. on the Judiciary, 109th Cong., 1st Sess. (May 24, 2005)).

State Sales Tax Reform in the United States: The Streamlined Sales Tax Project, 59 Bull. Int'l. Fiscal Documentation 170 (2005).

International Income Allocation in the Twenty-first Century: The Case for Formulary Apportionment, 12 Int'l Transfer Pricing J. 103 (2005).

Travels with Charlie: Charles E. McLure Jr.’s Contributions to the Law of Taxation, 35 St. Tax Notes 897 (Jan. 3, 2005).

The European Commission's Report on Company Income Taxation: What the EU Can Learn From the Experience of the US States, 11 Int'l. Tax & Pub. Fin. 1 (2004) (with Charles E. McLure, Jr.).

Lost in Translation: Contextual Considerations in Evaluating the Relevance of US Experience for the European Commission's Company Tax Proposals, 58 Bull. Int'l. Fiscal Documentation 86 (March, 2004) (with Charles E. McLure, Jr.).

Congressional Intervention in State Taxation: A Normative Analysis of Three Proposals, 102 Tax Notes 1375 (Mar. 15, 2004) (also published in 31 St. Tax Notes 721 (Mar. 1, 2004) (with Charles E. McLure, Jr.).

State Personal Income Tax Issues Raised by Change of Residence, 30 St. Tax Notes 479 (Nov. 3, 2003).

State Taxation of Accumulated Trust Income: Restrains Imposed by Due Process, Commerce Clauses, 39 Wkly. St. Tax Rep. 5 (Sept. 26, 2003).

State Tax Treatment of Foreign Corporate Partners and LLC Members after Check the Box, 8 State & Loc. Tax Law. 1 (2003). 

Jurisdiction to Tax Income and Consumption in the New Economy: A Theoretical and Comparative Perspective, 38 Ga. L. Rev. 1 (2003).

Reconsidering the Constitutionality of the “Convenience of the Employer” Doctrine, 99 Tax Notes 1247 (May 26, 2003)(also published in 28 St. Tax Notes 535 (May 12, 2003)).

Federal Statutory Restraints on State Tax Nexus Generate Continuing Controversy, 97 J. Tax'n 290 (2002).

Does Sales-Only Apportionment of Corporate Income Violate International Trade Rules?, Tax Notes, Sept. 9, 2002 (simultaneously published in 27 Tax Notes Int'l 1281 (Sept. 9, 2002) and in 25 St. Tax Notes 779 (Sept. 9, 2002)) (with Charles E.McLure, Jr.).

Three-Party Multistate Sales Transactions: Drop Shipments and Similar Arrangements, 24 St. Tax Notes 621 (May 13, 2002).

The Business-Nonbusiness Income Distinction and the Case for its Abolition, 21 St. Tax Notes 725 (Sept. 3, 2001).

Role of States/Provinces in Taxation in the Canada/U.S. Context, 27 Canada-U.S. L.J. 75 (2001).

State Taxation of Electronic Commerce: What John Due Knew All Along, St. Tax Notes, January 1, 2001at 41.

Constitutional Restraints on State Interest Expense Allocation after Hunt-Wesson, 92 J. Tax'n 241 (2000).

State Taxation of Electronic Commerce: Perspectives on Proposals for Change and Their Constitutionality. (Electronic Commerce Taxation Symposium), 2000 BYU L. Rev. 9 (2000) (with Kendall L. Houghton).

The Treatment of Warranties and Associated Repair Work Under State Sales and Use Taxes, St. Tax Notes, June 19, 2000 at 2095.

Deconstructing the Debate Over State Taxation of Electronic Commerce, 13 Harv. J.L. & Tech. 549 (2000).

Federal Constitutional Limitations on Congressional Power to Legislate Regarding State Taxation of Electronic Commerce, 52 Nat'l Tax J. 87 (2000).

The Law of Sales Taxes in a Cyberspace Economy. 84 Tax Notes 475 (1999).

Internet Tax Freedom Act Limits States' Power to Tax Internet Access and Electronic Commerce. 90 J. Tax'n 5 (1999).

State and Local Taxation of Electronic Commerce: Reflections on the Emerging Issues, 52 U. Miami L. Rev. 691 (1998).

State Taxation of Electronic Commerce, 52 Tax L. Rev. 425 (1997).

Commerce Clause Restraints on State Tax Incentives, 82 Minn. L. Rev. 413 (1997).

Transaction Taxes and Electronic Commerce: Designing State Taxes that Work in an Interstate Environment.(The Post-Election Agenda: Implementation or Confrontation?), 50 Nat'l Tax J. 593 (1997).

Suspect Linkage: the Interplay of State Taxing and Spending Measures in the Application of Constitutional Antidiscrimination Rules, 95 Mich. L. Rev. 2167 (1997) (with Dan T. Coenen).

Taxing Electronic Commerce: Preliminary Thoughts on Model Uniform Legislation. 75 Tax Notes 819 (1997).

State Taxation of Telecommunications and Electronic Commerce: Overview and Appraisal, St. Tax Notes, Feb. 17, 1997, at 519.

Commerce Clause Restraints on State Business Development Incentives, 81 Cornell L. Rev. 789 (1996) (with Dan T. Coenen).

Supreme Court Preview - 1996-97 Term, St. Tax Notes, Sept. 6, 1996, at 839.

Commerce Clause Restraints on State Tax Incentives, The Region (Federal Reserve Bank of Minneapolis), Vol. 10, No. 2, 1996.

On the Proposed Single-Factor Formula in Michigan, St. Tax Notes, October 2, 1995.

Commerce Clause Restraints on State Taxation After Jefferson Lines, 51 Tax L. Rev. 47 (1995) (with Michael J. McIntyre and Richard D. Pomp).

State Taxation of Corporate Income from Intangibles, Tax Management Multistate Portfolios, 1190 T.M. (1995).

Implications of the Uruguay Round Multilateral Trade Agreements for American Subnational Taxation of International Commerce, 49 Bull. Int'l Fiscal Documentation 3 (1995).

West Lynn Creamery and the Constitutionality of State Tax Incentives, 65 Tax Notes 619 (1994).

State and Local Taxation of Intangibles Generates Increasing Controversy, 80 J. Tax'n 296 (1994).

Federal Constitutional Limitations on State Taxation, Tax Management Multistate Tax Portfolio, 1400 T.M. (1994)

State Taxation of Corporate Income from Intangibles: Allied Signal and Beyond, 48 Tax L. Rev. 739 (1993).

Supreme Court Says No State Use Tax Imposed on Mail-order Sellers ... for now, 77 J. Tax'n 120 (1992).

State Taxation of Nonresidents' Pension Income, 56 Tax Notes 221 (1992) (with James C. Smith).

Supreme Court Settles Some State Tax Issues While Creating Other Problems, 75 J. Tax'n 180 (1991).

The Constitutional Dimension of the "Business/Nonbusiness" Income Distinction, St. Tax Notes, Dec. 2, 1991, p. 477.

State Taxation and the Supreme Court, 1990-91 Term, St. Tax Notes, Sept. 9, 1991, at 41.

Justice Scalia and the Commerce Clause: Reflections of a State Tax Lawyer, 12 Cardozo L. Rev. 1763 (1991).

The Finnigan Case: A Reply to Vogelenzang's 'Second Stage Apportionment of Unitary Income,' 51 Tax Notes 891 (1991) (with the late Jerome R. Hellerstein).

Preliminary Reflections on McKesson and American Trucking Associations, 48 Tax Notes 325 (1990).

Are Days of World-Wide Unitary Taxation by States Limited? 72 J. Tax'n 172 (1990) (with Peters).

Equal Protection Run Amok?: An Analysis of the Nebraska Supreme Court's Decision in the Northern Natural Gas Case, 45 Tax Notes 995 (1989).

Recent Supreme Court Decisions Have Far-Reaching Implications, 70 J. Tax'n 306 (1989).

State Taxation of Federally Deferred Income: The Interstate Dimension, 44 Tax L. Rev. 349 (1989) (with James C. Smith).

State Taxation and the Supreme Court, 1989 Sup. Ct. Rev. 223 (1989).

Is "Internal Consistency" Foolish? Reflections on an Emerging Commerce Clause Restraint on State Taxation, 87 Mich. L. Rev. 138 (1988).

Commerce Clause Restraints on State Taxation: Purposeful Economic Protectionism and Beyond, 30 Corp. Prac. Commentator 349 (1988).

Utility Gross Receipts Taxes and Interexchange Telecommunications Carriers, 40 Tax Notes 529 (1988) (with Levine).

Florida's Sales Tax on Services, 41 Nat'l Tax J. 1 (1988).

State Taxation of Interstate Business: Perspectives on Two Centuries of Constitutional Adjudication, 41 Tax Law. 37 (1987).

Tax Notes Does Disservice to Florida's Services Tax (letter to the editor), 36 Tax Notes 641 (1987).

A Primer on Florida's Sales Tax on Services, 35 Tax Notes 1219 (1987).

Extending the Sales Tax to Services: Notes from Florida, 34 Tax Notes 823 (1987).

Commerce Clause Restraints on State Taxation: Purposeful Economic Protectionism and Beyond, 85 Mich. L. Rev. 758 (1987).

Selected Issues in State Business Taxation, 39 Vand. L. Rev. 1033 (1986).

Complementary Taxes as a Defense to Unconstitutional State Tax Discrimination, 39 Tax Law. 405 (1986).

Recent Judicial Developments in State Income Taxation of the Oil and Gas Industry, 34 Oil & Gas Tax Q. 533 (1986).

Legal Perspectives on the Interstate Incidence and Shifting of State and Local Taxes, 10 Int'l Regional Sci. Rev. 67 (1986).

Discrimination in the State Tax Arena, 4 NYU Inst. On St. & Local Tax. 13-1 (1986).

Supreme Court in Metropolitan Life Strikes Down Discriminatory State Insurance Tax, 63 J. Tax'n 108 (1985) (with Leegstra).

Political Perspectives on State and Local Taxation of Natural Resources, 19 Ga. L. Rev. 31 (1984).

Federal Constitutional and Statutory Constraints on State Taxation of Natural Resources, 1 NYU Inst. On St. & Local Tax. 245 (1983).

State Income Taxation of Multijurisdictional Corporations and the Supreme Court, 35 Nat'l Tax J. 401 (1982).

State Income Taxation of Multijurisdictional Corporations, part II: Reflections on ASARCO and Woolworth, 81 Mich. L. Rev. 157 (1982).

Reflections on Commonwealth Edison Co. v. Montana, 43 Mont. L. Rev. 165 (1982) (with Mike McGrath).

Constitutional Limitations on State Exportation, 1982 Am. B. Found. Res. J. 1 (1982).

Supreme Court Bars Louisiana's First Use Tax: Upholds Calif.'s Retaliatory Insurance Tax, 55 J. Tax'n 109 (1981).

State Taxation in the Federal System: Perspectives on Louisiana's First Use Tax on Natural Gas, 55 Tul. L. Rev. 601 (1981).

State Income Taxation of Multijurisdictional Corporations: Reflections on Mobil, Exxon, and H.R. 5076, 79 Mich. L. Rev. 113 (1980).

The Governmental-Proprietary Distinction in Constitutional Law, 66 Va. L. Rev. 1073 (1980) (with Michael Wells).

Hughes v. Oklahoma: The Court, the Commerce Clause, and State Control of Natural Resources, 1979 Sup. Ct. Rev. 51 (1980).

State's Power to Tax Foreign Commerce Dominates Supreme Court's 1978 Agenda, 51 J. Tax'n 106 (1979).

Construing the Uniform Division of Income for Tax Purposes Act: Reflections on the Illinois Supreme Courts Reading of the "Throwback" Rule, 45 U. Chi. L. Rev. 768 (1978).

Constitutional Constraints on State Taxation of Energy Resources, 31 Nat'l Tax J. 245 (1978).

State Taxation and the Supreme Court: Toward a More Unified Approach to Constitutional Adjudication?, 75 Mich. L. Rev. 1426 (1977).

Michelin Tire Corp. v. Wages: Enhanced State Power to Tax Imports, 1976 Sup. Ct. Rev. 99 (1977).

State Taxation of Interstate Business and the Supreme Court, 1974 Term: Standard Pressed Steel (Standard Pressed Steel Co. v. Department of Revenue of Wash. 95 Sup. Ct. 706) and Colonial Pipeline (Colonial Pipeline Co. v. Traigle, 95 Sup. Ct. 1538), 62 Va. L. Rev. 149 (1976).

Some Reflections on the State Taxation of a Nonresident's Personal Income, 72 Mich. L. Rev. 1309 (1974).

"Body-Snatching" Reconsidered: The Exhumation of Some Early American Legal History, 39 Brook. L. Rev. 350 (1972).  

BOOK REVIEWS

Federalism in Taxation: The Case for Greater Uniformity, 47 Nat'l Tax J. 225 (1994).

Sales and Use Tax Desk Book, 1992-93 3d., 45 Tax Exec. 284 (1993).

Constitutional Uniformity and Equality in State Taxation, 5 Prop. Tax J. 52 (1986).  

BOOKS

Streamlined Sales and Use Tax, 2006/07 ed. (Warren Gorham & Lamont, 2006) (with John Swain).

State and Local Taxation: Cases and Materials,  8^th ed. (Thomson/West Publishing Co., 2005) (with the late Jerome Hellerstein and Joan Youngman).

Streamlined Sales and Use Tax, 2d ed. (Warren Gorham & Lamont, 2005) (with John Swain).

Electronic Commerce and Multijurisdictional Taxation. (Kluwer Law International, 2001) (with L. Doernberg).

State Taxation, 3d ed. (Warren, Gorham & Lamont, 1998) (with J. Hellerstein) (supplemented semi-annually).

State and Local Taxation of Natural Resources in the Federal System: Legal, Economic, and Political Perspectives. (American Bar Association, Section of Taxation, 1986).

Financial Reporting by State and Local Government Units. (Center for Management of Public and Nonprofit Enterprise, University of Chicago, 1977) (with Sidney Davidson, et al.).  

CHAPTERS

"Lessons of US Subnational Experience for EU CCCTB Initiative" in A Common Consolidated Corporate Tax Base for Europe, W. Schon, U. Schreiber, and C. Spengel, eds. (Springer, 2008).

"Federal Constitutional Restraints on Tax Competition Among the American States" in Liber Amicorum for Jacques Malherbe (Éditions Juridiques Bruylant, 2006).

"The U.S. Supreme Court's State Tax Jurisprudence: A Template for Comparison" in Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence, M. Avi-Yonah, ed. (Kluwer, 2007).

"Subnational State Tax Incentives in the United States: Constitutional Restraints and Congressional Oversight" in Direito Tributário Internacional Aplicado, H. Torres, ed. (Editora Quartier Latin, 2005).

"State Aid Control in the American Federal System" in European Competition Law Annual: Selected Issues in the Field of State Aids,. C. Ehlermann and M. Everson, eds. (Hart, 2001).

"Electronic Commerce and the Future of State Taxation" in The Future of State Taxation. (Urban Institute Press 1998).

"Taxation of Telecommunications" in Telecommunications: Law, Regulation, and Policy. (Ablex Pub. Corp., 1998).

"U.S. Supreme Court: Review and Preview" in Proceedings of the New York University Institute On State and Local Taxation. (Matthew Bender, 1998).

"Taxation of Telecommunications" in Telecommunications: Law, Regulation, and Policy. (Ablex Pub. Corp., 1998).

"Sales Taxation of Services: An Overview of the Critical Issues" in Sales Taxation: Critical Issues in Policy and Administration. (Praeger, 1992).

"Critical Issues in State Taxation of Telecommunications" in State Taxation of Business: Issues and Policy Options. (Praeger, 1992).

"Constitutional Limitations on State Taxation of Interstate Branching" in American Bankers Association, Facts, and Issues Concerning State Taxation of Commercial Banks. (1991).

"State and Local Property and Production Taxation of Minerals" in American Law of Mining, 2d ed. (Matthew Bender, 1988) (revision of chapters 190-194 in 2005 & 2006).

"Dividing the State Corporate Income Tax Base: Developments in the Supreme Court and Congress" in The State Corporation Income Tax: Issues in Worldwide Unitary Combination. (Hoover Press, 1984).

"Legal Constraints on State Taxation of Natural Resources" in Fiscal Federalism and the Taxation of Natural Resources. (Lexington Books, 1983).

"Federal Limitations on State Taxation of Interstate Commerce" in Courts and Free Markets: Perspectives from the United States and Europe. (Oxford University Press, 1982).  

PROCEEDINGS

Testimony on H.R. 1054, the "Internet Tax Freedom Act". Before the Subcommittee on Commercial and Administrative Law of the House Committee on the Judiciary, 105^th Cong., 1^st Session __ (1997).

State and Local Taxation of the Information Highway, Proceedings of the 87th Annual Conference of the National Tax Association 221(1995) (with Steele).

Testimony on State Tax Implications of Full Interstate Branching. Before the Subcommittee on Economic Stablization of the House Committee on Banking. 102nd Cong., 1st Sess. 37 (1991).

Testimony on H.R. 1242, H.R. 1891, and H.R. 3521, the Interstate Sales Tax Collection Act of 1987 and the Equity in Interstate Competition Act of 1987. Before the Subcommittee on Monopolies and Commercial Law of the House Committee on the Judiciary. 100th Cong., 2nd Sess. 344 (1988).

Current Legal Issues in State Taxation of Telecommunications: A Preliminary Inquiry. 1986 Proceedings of the National Tax Association - Tax Institute of America 69 (1987).

Testimony on S. 463, The Severance Tax equity Act of 1982, in State Severance Taxes. Before the Subcommittee on Energy and Agricultural Taxation of the Senate Committee on Finance. 98th Cong., 2nd Sess. 119 (1984).

Testimony on the Commerce Clause and State Severance Taxes, in Fiscal Disparities, Part II: the Commerce Clause and the Severance Tax. Before the Subcommittee on Intergovernmental Relations of the Senate Committee on Government Affairs, 97th Cong., 1st Sess. 19 (1982).

Sales and Use Taxation of Movable Property in Interstate Commerce. 1981 Proceedings of the National Tax Association - Tax Institute of America 69 (1982) (with Kaufman).

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