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The AEI Federalism Project conducts and sponsors original research on American federalism, with particular emphasis on federal and state business regulation, legal developments and the role of the courts, and the prospects for rehabilitating a constitutional federalism that puts states in competition for productive citizens and businesses. Through its AG Watch, the Federalism Project monitors and comments on the increasingly active role of state attorneys general.

The AEI Federalism Project disseminates its research results and opinions through frequent conferences and other public events; through the Federalism Outlook, a newsletter written by the Project’s Director, Michael S Greve; through its website; and through books and publications in scholarly journals.

Sell Globally, Tax Locally: Sales Tax Reform for the New Economy

by Michael S Greve (October 2003)

Sell Globally, Tax Locally: Sales Tax Reform for the New EconomyShould online purchases be taxed based on the buyer's location or the seller's? In Sell Globally, Tax Locally, Michael S. Greve offers a provocative new approach to Internet sales taxation. Drawing upon his extensive background in federalism issues, Greve argues that an origin-based tax system would break the "tax cartel" and replace it with competition--giving states a motive to lower their sales taxes as a means of enticing companies to choose their state as a base of operations.

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