Holderness: Individual Home-Work Assignments For State Taxes

Hayes R. Holderness (Richmond), Individual Home-Work Assignments for State Taxes, 98 Wash. L. Rev. 53 (2023) (reviewed by Blaine Saito (Northeastern; Google Scholar) here): The surge in work-from-home arrangements brought on by the COVID-19 pandemic threatens serious disruptions to state tax systems. Billions of dollars are at stake at this…

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