This article discusses the theory of economic nexus, the present nexus conditions in various states, and the constitutional issues surrounding nexus. These constitutional issues will then be applied to the theory of economic nexus in order to draw conclusions concerning the constitutionality and feasibility of this theory.
Langstraat, Craig J. and Lemmon, Emily S.
"Economic Nexus: Legislative Presumption or Legitimate Proposition?,"
Akron Tax Journal: Vol. 14
, Article 1.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol14/iss1/1