Walter Hellerstein

Publications

• Taxing Remote Sales in the Digital Age: A Global Perspective
  65 AM. U. L. REV. (2016) · American University Law Review · 2016
• A Hitchhicker's Guide to the OECD's International VAT/GST Guidelines
  18 FLA. TAX REV. (2016) · Florida Tax Review · 2016
• Fondly Remembering Gabe Wilner
  39 GA. J. INT'L & COMP. L. 513 (2011) · Georgia Journal of International & Comparative Law · 2011

• Roles of States/Provinces in Taxation in the Canada/U.S. Context
  27 CAN.-U. S. L.J. 75 (2001) · Canada-United States Law Journal · 2001
• State Taxation of Electronic Commerce: Perspectives on Proposals for Change and Their Constitutionality
  2000 BYU L. REV. 9 (2000) · BYU Law Review · 2000

• State and Local Taxation of Electronic Commerce: Reflections on the Emerging Issues
  52 U. MIAMI L. REV. 691 (1998) · University of Miami Law Review · 1998
• Suspect Linkage: The Interplay of State Taxing and Spending Measures in the Application of Constitutional Antidiscrimination Rules
  95 MICH. L. REV. 2167 (1997) · Michigan Law Review · 1997
• Commerce Clause Restraints on State Tax Incentives
  82 MINN. L. REV. 413 (1997) · Minnesota Law Review · 1997
• Commerce Clause Restraints on State Business Development Incentives
  81 CORNELL L. REV. 789 (1996) · Cornell Law Review · 1996
• Justice Scalia and the Commerce Clause: Reflections of a State Tax Lawyer
  12 CARDOZO L. REV. 1763 (1991) · Cardozo Law Review · 1991

• State Taxation and the Supreme Court
  1989 SUP. CT. REV. (1989) · Supreme Court Review · 1989
• Is "Internal Consistency" Foolish?: Reflections on an Emerging Commerce Clause Restraint on State Taxation
  87 MICH. L. REV. 138 (1988) · Michigan Law Review · 1988
• Commerce Clause Restraints on State Taxation: Purposeful Economic Protectionism and Beyond
  85 MICH. L. REV. 758 (1987) · Michigan Law Review · 1987
• Selected Issues in State Business Taxation
  39 VAND. L. REV. 1033 (1986) · Vanderbilt Law Review · 1986
• Reflections on Commonwealth Edison Co. v. Montana
  43 MONT. L. REV. (1982) · Montana Law Review · 1982
• State Income Taxation of Multijurisdictional Corporations, Part II: Reflections on <em>ASARCO</em> and <em>Woolworth</em>
  81 MICH. L. REV. (1982) · Michigan Law Review · 1982
• State Income Taxation of Multijurisdictional Corporations, Part II: Reflections on ASARCO and Woolworth
  81 MICH. L. REV. 157 (1982) · Michigan Law Review · 1982
• State Income Taxation of Multijurisdictional Corporations: Reflections on <em>Mobil, Exxon</em>, and H.R. 5076
  79 MICH. L. REV. 113 (1980) · Michigan Law Review · 1980
• The Governmental-Proprietary Distinction in Constitutional Law
  66 VA. L. REV. 1073 (1980) · Virginia Law Review · 1980

• Hughes v. Oklahoma: The Court, the Commerce Clause, and State Control of Natural Resources
  1979 SUP. CT. REV. (1979) · Supreme Court Review · 1979
• Construing the Uniform Division of Income for Tax Purposes Act: Reflections on the Illinois Supreme Court's Reading of the "Throwback" Rule
  45 U. CHI. L. REV. (1978) · University of Chicago Law Review · 1978
• State Taxation and the Supreme Court: Toward a More Unified Approach to Constitutional Adjudication?
  75 MICH. L. REV. 1426 (1977) · Michigan Law Review · 1977
• Michelin Tire Corp. v. Wages: Enhanced State Power to Tax Imports
  1976 SUP. CT. REV. (1976) · Supreme Court Review · 1976
• State Taxation of Interstate Business and the Supreme Court, 1974 Term: Standard Pressed Steel and Colonial Pipeline
  62 VA. L. REV. 149 (1976) · Virginia Law Review · 1976
• Some Reflections on the State Taxation of a Nonresident's Personal Income
  72 MICH. L. REV. 1309 (1974) · Michigan Law Review · 1974