Thimmesch has Article Accepted by West Virginia Law Review

06 Jan 2016    

Professor Adam Thimmesch's article, Taxing Honesty, has been accepted by the West Virginia Law Review. The article takes a critical look at the current structure and enforcement of state use taxes. The article ultimately concludes that economic, moral, and psychological considerations counsel toward substantial modifications to those taxes, including the transactions to which they apply and how they are enforced against individual taxpayers.