Wayfair or No Fair: Revisiting Internet Sales Tax Nexus and Consequences in Texas

Since 1967, the Supreme Court has revisited the issue of nexus requirements in interstate commerce to keep up with social and technological advancements. However, these restrictive requirements have deprived states of a substantial tax basis. As technology continues to develop exponentially, this presents the need for a new standard that overturns precedent case law. Specifically, the Internet has grown and now necessitates the consideration for and e-commerce taxation collection. South Dakota v. Wayfair, Inc. correctly decided that states have the power to collect taxes from qualifying out-of-state businesses without the need for a physical presence. Wayfair is moving in the right direction for the future of nexus and e-commerce tax laws. Recognition of the burden and role that implementation will play on the government, economy, businesses, consumers, and practitioners will help to create better policy decisions in future legislative decisions. This comment explores these legal principles and provides an analysis and suggestions for implementation

Characteristics and case outcomes of families that participate in team decision making

The purpose of this study was to identify the demographics, case characteristics, and outcomes of families that participate in Team Decision Making (TDM) within the Riverside County Department of Public Social Services, Children\u27s Services Division. The study used secondary data from Riverside County Child Welfare System/Case Management System (CWS/CMS) and Efforts to Outcomes (ETO) databases. Data was collected from 2253 families that first entered CWS and participated in TDM between the years 2008-2012

Lagrangian Flow Network approach to an open flow model

Concepts and tools from network theory, the so-called Lagrangian Flow Network framework, have been successfully used to obtain a coarse-grained description of transport by closed fluid flows. Here we explore the application of this methodology to open chaotic flows, and check it with numerical results for a model open flow, namely a jet with a localized wave perturbation. We find that network nodes with high values of out-degree and of finite-time entropy in the forward-in-time direction identify the location of the chaotic saddle and its stable manifold, whereas nodes with high in-degree and backwards finite-time entropy highlight the location of the saddle and its unstable manifold. The cyclic clustering coefficient, associated to the presence of periodic orbits, takes non-vanishing values at the location of the saddle itself.Comment: 7 pages, 3 figures. To appear in European Physical Journal Special Topics, Topical Issue on "Recent Advances in Nonlinear Dynamics and Complex Structures: Fundamentals and Applications

Shallow versus Deep Integration between Mediterranean Countries and the EU and within the Mediterranean Region

The paper aims at assessing the specific impact of shallow versus deep integration between Mediterranean (MED) countries1 and their partners in the European Union (EU) as well as between the MED countries themselves. It relies on dataset developed for this project concerning tariffs (as a proxy for shallow integration) and Non Tariff Measures (NTMs)2 (as a proxy for deep integration). Additional data are also included in order to take into account other trade costs, especially transport costs and logistics costs. In this regard, an original dataset of maritime freight cost (Maersk, 2007) is introduced as well as the trade logistics performance (TLP) index produced by the World Bank. Such datasets are useful for providing additional insight into deep integration. The paper starts by calculating the magnitude of NTMs in terms of ad valorem tariff equivalent (AVEs). The estimation of NTMs through ad valorem equivalents (AVEs) shows that Algeria and Jordan have the highest value of AVEs, whereas Tunisia, Morocco, and Egypt have the lowest value. A gravity model is then estimated with special emphasis on trade costs which are the crucial point in our research study. Given the limitation of data on NTMs, the gravity model is estimated for only one year (2001), and for each MED country. Trade costs are represented by tariffs, AVEs of NTMs, and transport and logistics costs. The idea is to test which of the three elements of trade costs are the most impeding to bilateral trade between MED countries and EU countries as well as amongst MED countries. The model shows that tariffs, NTMs, and trade and logistics costs have a significant impact on trade, but is highly vivid in countries suffering from high tariff rates, prevalence of NTMs, and trade costs. A number of simulations are carried out trying to differentiate between the impact of partial liberalization and full liberalization on trade creation. The results obtained show that full liberalization has a significant effect whether it is only related to shallow integration (tariff removal) or deep integration (NTMs and trade and logistics). The effect is higher if trade costs and logistics are improved. The results are far less if only partial liberalization takes place and in several countries is insignificant implying that marginal reductions in NTMs or tariffs cannot always help to create trade. Finally the study shows that there is a huge potential for enhancing trade amongst MED countries if trade costs are lowered, logistics is improved, and NTMs are abolished.Regional Trade Agreements, Regional Integration, Non-Tariff-Measures, Deep versus shallow integration, South Mediterranean countries, European Union Trade Agreements