Wayfair: Its Implications and Missed Opportunities

This article reviews the Wayfair decision and its implications. First Professor Pomp considers the term “substantial nexus” which the court used in Quill to distinguish its commerce clause and due process jurisdprudence. He argues the Wayfair court should have used the opportunity to discard the term entirely as it was an invention of the court in Complete Auto that used the term once when the issue was not properly before the court. It then argues Wayfair extends beyond the issue directly in front of it and applies broadly such that taxpayers can no longer avoid state taxes by arguing they lack sufficient nexus with the state. In light of this conclusion the article provides guidance for state tax authorities seeking to collect state taxes in a post-Wayfair world

In Memoriam, How Phillip Transformed My Life

Phillip I. Blumberg served as Dean of the University of Connecticut School of Law from 1974 to 1984. These remarks were first delivered at the University of Connecticut School of Law’s tribute to Dean Blumberg, “Honoring Phillip I. Blumberg,” held on December 10, 2021. They have been lightly edited for publication

Designing a Combined Reporting Regime for a State Corporate Income Tax: A Case Study of Louisiana

This article presents a plan for revitalizing the Louisiana corporate income tax through the adoption of a combined reporting regime. Our plan would require affiliated companies engaged in a unitary business in the State to pay their Louisiana income tax based on an apportioned share of their combined income. Combined reporting is the only effective way for any state to impose a fair and uniform corporation income tax on multistate and multinational enterprises and to gain or maintain control over its own tax base. The current Louisiana corporate income tax is subject to abuse through tax planning techniques that are very familiar to members of the tax-avoidance community. California and other states that have adopted combined reporting have demonstrated that combined reporting fairly and effectively responds to most of these common tax avoidance techniques. Part II, below, discusses the potential benefits inuring to Louisiana from adopting a combined reporting regime. Those benefits are not mere speculation. California has been operating a combined reporting system successfully for nearly seven decades. In brief, the benefits are a uniform treatment of corporate groups without regard for differences in their organizational structure, a strong bulwark against the use of tax-haven jurisdictions to avoid state taxation, a significant reduction in administrative burdens on the tax department and on complying taxpayers, and the removal of the competitive disadvantage currently imposed on local firms that are unable to engage in cross-border tax-avoidance. In Part III, we address some basic issues in the design of an effective combined reporting regime. One of the important features of combined reporting is the use of a formula to apportion the unitary business income of a unitary enterprise between Louisiana and the rest of the relevant universe. Louisiana already uses formulary apportionment in its current corporate tax system. To operate a combined reporting regime, however, Louisiana must apply that formula not to the separate income of each corporation but to the combined income of a corporate group engaged in a unitary business in Louisiana. Yielding to political realities, we recommend that Louisiana offer companies a water?s edge election that would allow them to exclude from their combined report the income derived by certain foreign affiliates that do not have an obvious close tie to the unitary business conducted in Louisiana. Part IV addresses a variety of technical issues that Louisiana should address when adopting a combined reporting regime. We offer our views on how those issues should be resolved, drawing, when appropriate, on the experience of other combined-reporting states. Some of these issues relate to potential transition problems. Other issues relate to practical problems of assessing and collecting a tax from corporations operating in Louisiana on income that is computed by reference to the combined income of a unitary group

Ion counting efficiencies at the IGISOL facility

At the IGISOL-JYFLTRAP facility, fission mass yields can be studied at high precision. Fission fragments from a U target are passing through a Ni foil and entering a gas filled chamber. The collected fragments are guided through a mass separator to a Penning trap where their masses are identified. This simulation work focuses on how different fission fragment properties (mass, charge and energy) affect the stopping efficiency in the gas cell. In addition, different experimental parameters are varied (e. g. U and Ni thickness and He gas pressure) to study their impact on the stopping efficiency. The simulations were performed using the Geant4 package and the SRIM code. The main results suggest a small variation in the stopping efficiency as a function of mass, charge and kinetic energy. It is predicted that heavy fragments are stopped about 9% less efficiently than the light fragments. However it was found that the properties of the U, Ni and the He gas influences this behavior. Hence it could be possible to optimize the efficiency.Comment: 52 pages, 44 figure

Light-ion production in the interaction of 96 MeV neutrons with oxygen

Double-differential cross sections for light-ion (p, d, t, He-3 and alpha) production in oxygen, induced by 96 MeV neutrons are reported. Energy spectra are measured at eight laboratory angles from 20 degrees to 160 degrees in steps of 20 degrees. Procedures for data taking and data reduction are presented. Deduced energy-differential and production cross sections are reported. Experimental cross sections are compared to theoretical reaction model calculations and experimental data at lower neutron energies in the literature. The measured proton data agree reasonably well with the results of the model calculations, whereas the agreement for the other particles is less convincing. The measured production cross sections for protons, deuterons, tritons and alpha particles support the trends suggested by data at lower energies.Comment: 21 pages, 13 figures, submitted to Phys. Rev.

High-energy quasi-monoenergetic neutron fields: existing facilities and future needs

The argument that well-characterised quasi-monoenergetic neutron (QMN) sources reaching into the energy domain >20 MeV are needed is presented. A brief overview of the existing facilities is given, and a list of key factors that an ideal QMN source for dosimetry and spectrometry should offer is presented. The authors conclude that all of the six QMN facilities currently in existence worldwide operate in sub-optimal conditions for dosimetry. The only currently available QMN facility in Europe capable of operating at energies >40 MeV, TSL in Uppsala, Sweden, is threatened with shutdown in the immediate future. One facility, NFS at GANIL, France, is currently under construction. NFS could deliver QMN beams up to about 30 MeV. It is, however, so far not clear if and when NFS will be able to offer QMN beams or operate with only so-called white neutron beams. It is likely that by 2016, QMN beams with energies >40 MeV will be available only in South Africa and Japan, with none in Europ

Propagation of nuclear data uncertainties for ELECTRA burn-up calculations

The European Lead-Cooled Training Reactor (ELECTRA) has been proposed as a training reactor for fast systems within the Swedish nuclear program. It is a low-power fast reactor cooled by pure liquid lead. In this work, we propagate the uncertainties in Pu-239 transport data to uncertainties in the fuel inventory of ELECTRA during the reactor life using the Total Monte Carlo approach (TMC). Within the TENDL project the nuclear models input parameters were randomized within their uncertainties and 740 Pu-239 nuclear data libraries were generated. These libraries are used as inputs to reactor codes, in our case SERPENT, to perform uncertainty analysis of nuclear reactor inventory during burn-up. The uncertainty in the inventory determines uncertainties in: the long-term radio-toxicity, the decay heat, the evolution of reactivity parameters, gas pressure and volatile fission product content. In this work, a methodology called fast TMC is utilized, which reduces the overall calculation time. The uncertainty in the long-term radiotoxicity, decay heat, gas pressure and volatile fission products were found to be insignificant. However, the uncertainty of some minor actinides were observed to be rather large and therefore their impact on multiple recycling should be investigated further. It was also found that, criticality benchmarks can be used to reduce inventory uncertainties due to nuclear data. Further studies are needed to include fission yield uncertainties, more isotopes, and a larger set of benchmarks.Comment: 4 pages, 4 figures, Proc. 2013 International Conference on Nuclear Data for Science & Technology (ND2013), March 4-8, 2013, New York, USA, to be published in Nuclear Data Sheet