Thimmesch Article Accepted for Publication by Florida Tax Review

Professor Adam Thimmesch
Professor Adam Thimmesch

Professor Adam Thimmesch's article, "The Illusory Promise of Economic Nexus," has been accepted for publication by the Florida Tax Review. The article analyzes the scope of state taxing power under the Commerce Clause of the U.S. Constitution. The article provides a comprehensive review of the various economic-nexus standards adopted by states and analyzes how those standards will likely evolve over time. The article concludes that states' standards are ill-suited to protecting the federal interests underlying the Commerce Clause and advocates for the adoption of a federal, quantitative economic-nexus standard.