Wed Apr 16 2014   
Faculty Scholarships
 

Author: John A. Swain

Books
  • State Taxation (3d ed., Warren, Gorham & Lamont 2013 rev.).
  • Streamlined Sales and Use Tax (5th ed. 2008/2009) (co-author, with Walter Hellerstein).
  • State and Local Taxation: Cases and Materials (9th ed. 2009) (co-author, with Walter Hellerstein, Kirk J. Stark, & Joan M. Youngman).
  • Streamlined Sales and Use Tax (4th ed. 2007/2008) (co-author, with Walter Hellerstein).
  • Streamlined Sales and Use Tax (3d ed. 2006) (co-author, with Walter Hellerstein).
  • Streamlined Sales and Use Tax (2d ed. 2005) (co-author, with Walter Hellerstein).
    Book Cover
  • Streamlined Sales and Use Tax (2004) (co-author, with Walter Hellerstein).
  • Property Tax Law in Arizona (1997) (co-author, with Patrick Derdenger & Jim. L. Wright, & author of Arizona Property Tax Overview 1, Arizona Property Tax Classifications 37, Administrative Appeals of Locally-Valued Real Property Valuation and Classification 89, and Government Property Lease Excise Tax 185).
Articles
  • State Jurisdiction to Tax “Nowhere” Activity, ___ Va. Tax Rev. ___ (forthcoming 2013) (co-author, with Walter Hellerstein).
    Available at: SSRN
  • The Questionable Constitutionality of Amazon’s Distribution Center Deals, 62 State Tax Notes 667 (2011) (co-author, with Walter Hellerstein).
  • The Market State Approach to the Attribution of Receipts from Services, 59 State Tax Notes 331 (2011) (co-author, with Walter Hellerstein).
  • Misalignment of Substantive and Enforcement Tax Jurisdiction in a Mobile Economy:  Causes and Strategies for Realignment, 63 Natl. Tax J. 925 (2010).
    Available at: SSRN
  • Classifying State and Local Taxes:  Current Controversies 54 State Tax Notes 35 (2009) (co-author, with Walter Hellerstein).
  • Town Fair Tire and the Silliness of the Physical Presence Rule for Use Tax Collection Nexus, 50 State Tax Notes 447 (2008) (co-author, with Walter Hellerstein).
  • Further Thoughts On the ‘Subject to Tax’ Exception in State Corporate Income Tax Expense Disallowance Statutes, 48 State Tax Notes 597 (2008) (co-author, with Walter Hellerstein).
  • Same Questions, Different Answers:  A Comparative Look at International and State and Local Taxation, 50 Ariz. L. Rev. 111 (2008).
    Available at: Hein Online | Westlaw | Lexis
  • Reforming the State Corporate Income Tax: A Market State Approach to the Sourcing of Service Receipts, 83 Tul. L. Rev. 285 (2008).
    Available at: SSRN | Westlaw | Lexis
  • The Federal Role in State Taxation: A Normative Approach, 60 Nat'l Tax J. 611 (2007) (co-author, with William F. Fox).
  • The Streamlined Sales Tax Project and the Local Sourcing Conundrum, 104 J. Tax'n 230 (2006) (co-author, with Walter Hellerstein).
  • The Political Economy of the Streamlined Sales and Use Tax, 58 National Tax J. 605 (2005) (co-author, with Walter Hellerstein).
  • Third-Party Payments and Bundled Transactions, 37 State Tax Notes 659 (2005) (co-author, with Walter Hellerstein).
  • The Streamlined Sales and Use Tax Agreement's Sourcing Rules, 34 State Tax Notes 375 (2004) (co-author, with Walter Hellerstein).
  • Piercing the Veil to Assert Personal Jurisdiction Over Corporate Affiliates: An Empirical Study of the Cannon Doctrine, 84 B.U. L. Rev. 445 (2004) (co-author, with Edwin E. Aguilar).
  • State Sales and Use Tax Jurisdiction: An Economic Nexus Standard for the Twenty-First Century, 38 Ga. L. Rev. 343 (2003).
  • State Income Tax Jurisdiction: A Jurisprudential and Policy Perspective, 45 Wm. & Mary L. Rev. 319 (2003).
  • State Income Tax Nexus: Making the Case for an Economic Presence Standard in Light of Quill, 9 Multistate Tax Rep. 965 (2002), reprinted in Weekly St. Tax Rep., Nov. 15, 2002, at 6.
  • Cybertaxation and the Commerce Clause: Entity Isolation or Affiliate Nexus? 75 S. Cal. L. Rev. 419 (2002), reprinted in 24 State Tax Notes 723 (2002).
  • Possessory Interests: A Systematic Valuation Approach, 11 J. Prop. Tax Mgmt. 1 (2000) (co-author, with Joseph M. Davis).
  • The Taxation of Private Interests in Public Property: Toward a Unified Theory of Property Taxation, 2000 Utah L. Rev. 421.
  • National Nexus Program for Resolving Past State Tax Liabilities, 26 Tax'n for Law. 324 (1998) (co-author, with Ronold P. Platner), reprinted in 60 Tax'n for Acct. 206 (1998) and Tax Ideas para. 850 (1998).
Other Writings
  • Riverboat Gambling and Use Tax Planning:  When to Hold and When to Fold, 53 State Tax Notes 105 (2009).
  • State Taxation, 2009 Cumulative Supplement (3d ed. Supp. 2009) (co-author, with Walter Hellerstein).
  • What Jim Cramer Can Teach us About State and Local Government Finance, 51 State Tax Notes 1049 (2009).
  • Walter Hellerstein:  The Annotation is in the Grooves, 51 State Tax Notes 91 (2008).
  • A Brief History of UDITPA, 49 State Tax Notes 759 (2008).
  • State Taxation, 2008 Cumulative Supplement (3d ed. Supp. 2008) (co-author, with Walter Hellerstein).
  • State Taxation, 2007 Cumulative Supplement (3d ed. Supp. 2007) (co-author, with Walter Hellerstein).
  • The Pumpkin Tax, 46 State Tax Notes 363 (2007).
  • The Sales Taxation of Customer Loyalty Programs, 45 State Tax Notes 717 (2007).
  • The Sales and Use Tax Dichotomy and the Streamlining Movement, 43 State Tax Notes 129 (2006).
  • The Wages of Virtue:  Voluntary Registration and Jurisdiction to Tax, 42 State Tax Notes 131 (2006).
  • State Taxation, 2006 Cumulative Supplement (3d ed. Supp. 2006) (co-author, with Walter Hellerstein).
  • Local Sales Tax Sourcing and the Streamlining Movement, 41 State Tax Notes 697 (2006).
  • What Is a "Sale" for Sales Tax Purposes (Part 2)? 40 State Tax Notes 471 (2006).
  • State Taxation, 2005 Cumulative Supplement No. 2 (3d ed. Supp. 2005) (co-author, with Walter Hellerstein).
  • What Is a "Sale" for Sales Tax Purposes (Part 1)? 38 State Tax Notes 873 (2005).
  • The Three Most Important Things to Know about the Streamlined Sales Tax: Amnesty, Amnesty, and Amnesty, 38 State Tax Notes 137 (2005).
  • Federalists, State Taxation, and the Story of the 17th Amendment, 37 State Tax Notes 813 (2005).
  • Internet Travel Companies: Taxing the Middleman, 35 State Tax Notes 477 (2005).
  • Sausage-Making Streamlining Style: Rebates, Coupons, and Other Third-Party Payments, 33 State Tax Notes 794 (2004).
  • H.R. 3220: A Ringing Endorsement of Factor Nexus, 33 State Tax Notes 61 (2004).
  • Rethinking Entity Isolation - The Dangers of Pioneering, and of the Leading Case Method, 32 State Tax Notes 197 (2004).
  • The Fox and the Chicken - 16 Tips for State Tax Administrative Practice, 31 State Tax Notes 57 (2004).
  • Book review, 41 J. Econ. Lit. 1311 (2003) (reviewing Property-Tax Exemption for Charities:  Mapping the Battlefield (Evelyn Brody ed., 2002)).
  • Reflections on the Possessory Interest Tax, Part 2: Toward a General Theory of Property Taxation, 26 St. Tax Notes 103 (2002).
  • Reflections on the Possessory Interest Tax, Part 1: Toward a Normative Theory of Possessory Interest Taxation, 24 State Tax Notes 1189 (2002).
  • State and Local Tax Aspects of Bankruptcy, 1A Collier on Bankruptcy (15th ed. 1992).
  • Real Property Tax Valuation Appeals: A Primer, 27 Ariz. Att'y, Dec. 1990, at 17.
  • Municipal Sales and Use Taxes: Highlights of the New Model City Tax Code, 23 Ariz. B.J., June/July 1987, at 12 (co-author, with Howard J. Kalson).
  • Efficacy of Illinois Vehicle Safety Inspection Program, Yale Legis. Serv. (1982).

Updated: 01/06/2014