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Tax Law

Balderdash Masquerading as Tax Policy Arguments

It is no secret. This may hurt my libertarian credentials, but I believe the U.S. Congress should pass the Marketplace Fairness Act... is good tax policy and anyone who disagrees has not done enough reading on what the giants in the study of sales taxation (think Bill Fox, John Mikesell, etc.) have been saying for decades.


Many thoughtful conservatives criticize the overturning of Quill because it will lead to more taxation and more government - neither of which they believe is desirable. I do not believe it is desirable. But that illustrates a spending problem - an issue that should be distinct from determining the proper way to impose taxes.

But many opponents of the Marketplace Fairness Act argue that the law will impose "great", "grave", "stifling", and, yes, "job killing" burdens on business. That is hogwash.

The burden argument against the Marketplace Fairness Act is no more valid than it was in Quill. If a retailer can't figure out the tax (or feels that it is too burdensome to try) it can refuse to sell into a state. But that will never happen.


View David Brunori's opinion in its entirety on the taxanalysts® Blog.

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