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Digital barter taxes a legal defense by Young Ran (Christine) Kim and Darlen Shanske

By: Kim, Young Ran.
Contributor(s): Shanske, Darlen.
Material type: ArticleArticlePublisher: 2024Subject(s): ECONOMÍA DIGITAL | PRIMER PILAR (OCDE) | LEGISLACION | ESTADOS UNIDOS In: Tax Notes International v. 114, n. 12, June 12 2024; p. 1787-1795Summary: Young Ran (Christine) Kim is a professor at Benjamin N. Cardozo School of Law, Yeshiva University. Darien Shanske is a professor at the University of California, Davis, School of Law (King Hall). In this installment of Academic Perspectives on SALT, Shanske and Kim continue their argument that a digital barter tax is a good idea and examine possible legal arguments and challenges.
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Young Ran (Christine) Kim is a professor at Benjamin N. Cardozo School of Law, Yeshiva University. Darien Shanske is a professor at the University of California, Davis, School of Law (King Hall). In this installment of Academic Perspectives on SALT, Shanske and Kim continue their argument that a digital barter tax is a good idea and examine possible legal arguments and challenges.

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