Adam B. Thimmesch

University of Nebraska College of Law

Associate Professor of Law

103 McCollum Hall

P.O. Box 830902

Lincoln, NE 68583-0902

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 20,174

SSRN RANKINGS

Top 20,174

in Total Papers Downloads

2,924

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (25)

1.

Transacting in Data: Tax, Privacy, and the New Economy

94 Denv. L. Rev. 145 (2016)
Number of pages: 50 Posted: 17 Aug 2015 Last Revised: 12 Jan 2017
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 425 (81,767)
Citation 1

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taxation, tax policy, big data, personal data, privacy

2.

Testing the Models of Tax Compliance: The Use-Tax Experiment

2015 Utah L. Rev. 1083
Number of pages: 59 Posted: 04 Mar 2015 Last Revised: 01 Mar 2016
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 368 (96,614)

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Tax Compliance, Use Tax, State Tax, Tax Gap, Social Norms, Behavioral Economics, Procedural Justice

3.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 366 (97,215)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

4.

The Tax Hangover: Trailing Nexus

33 Va. Tax Rev. 497
Number of pages: 50 Posted: 10 Nov 2013 Last Revised: 05 Jun 2014
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 254 (143,826)

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nexus, trailing nexus, dormant commerce clause, state taxation, Quill, Marketplace Fairness

5.

The Illusory Promise of Economic Nexus

13 Fl. Tax Rev. 157
Number of pages: 66 Posted: 09 Nov 2012 Last Revised: 15 Dec 2012
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 198 (182,358)

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6.

The Fading Bright Line of Physical Presence: Did KFC Corporation v. Iowa Department of Revenue Give States the Secret Recipe for Repudiating Quill?

Kentucky Law Journal, Forthcoming
Number of pages: 60 Posted: 10 Mar 2011 Last Revised: 22 Mar 2013
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 190 (189,301)

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nexus, commerce clause, state taxation, physical presence, Quill, National Bellas Hess, internet sales, remote vendor

7.

Taxing Honesty

118 W. Va. L. Rev. 147
Number of pages: 50 Posted: 01 Apr 2015 Last Revised: 05 Jan 2016
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 131 (258,098)

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use tax, tax compliance, procedural justice, Rule of Law, internet sales tax, Marketplace Fairness Act

8.

Wayfair: Substantial Nexus and Undue Burden

State Tax Notes, Vol. 89, No. 5, 2018
Number of pages: 6 Posted: 22 Sep 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 130 (259,611)

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e-commerce, sales tax, use tax, wayfair, quill

9.

Wayfair: Sales Tax Formalism and Income Tax Nexus

89 STATE TAX NOTES 975 (SEP. 3, 2018)
Number of pages: 4 Posted: 10 Nov 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 116 (282,378)

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e-commerce, sales tax, use tax, wayfair, quill

10.

A Unifying Approach to Nexus Under the Dormant Commerce Clause

Michigan Law Review Online, Forthcoming
Number of pages: 20 Posted: 26 Feb 2018
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 91 (332,121)

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tax, state tax, nexus, Quill, Wayfair, economic nexus

11.

Tax Privacy?

Temple Law Review, Forthcoming
Number of pages: 54 Posted: 21 Sep 2017 Last Revised: 19 Oct 2017
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 85 (346,467)

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Tax, Tax Policy, Privacy, IRS, Tax Privacy, Tax Confidentiality

12.

State Taxing Power after Direct Marketing Association v. Brohl

State Tax Notes, Vol. 80, No. 4, 2016
Number of pages: 7 Posted: 21 May 2016
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 78 (364,428)

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state tax, nexus, Quill, Marketplace Fairness Act

13.

Wayfair: Marketplaces and Foreign Vendors

State Tax Notes, Vol. 90, No. 111, 2018
Number of pages: 4 Posted: 11 Dec 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 77 (367,168)

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e-commerce, sales tax, use tax, wayfair, quill

14.

The Case for Consumer-Based Use Tax Enforcement

State Tax Notes, Vol. 85, No. 11, 2017, Indiana Legal Studies Research Paper No. 392
Number of pages: 8 Posted: 11 Oct 2017 Last Revised: 10 May 2018
Adam B. Thimmesch, David Gamage and Darien Shanske
University of Nebraska College of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 77 (367,168)

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Use Tax, Sales Tax, E-commerce, Amazon Tax, Rule of Law

15.

Wayfair and the Retroactivity of Constitutional Holdings

State Tax Notes, Vol. 88, No. 6, May 2018
Number of pages: 7 Posted: 16 Aug 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 76 (369,881)

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16.

The Unified Dormant Commerce Clause

Temple Law Review, Forthcoming
Number of pages: 61 Posted: 17 May 2019 Last Revised: 06 Oct 2019
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 67 (396,379)

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dormant commerce clause, South Dakota v. Wayfair, internal consistency, Pike balancing

17.

Consumer-Based Use Tax Enforcement and Taxpayer Compliance

State Tax Notes, Vol. 86, No. 4, October 23, 2017
Number of pages: 7 Posted: 06 Dec 2017
Adam B. Thimmesch, David Gamage and Darien Shanske
University of Nebraska College of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 40 (497,878)

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Use Tax, Sales Tax, E-commerce, Amazon Tax, Tax Morale, Tax Compliance, Information Reporting

18.

Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II

TAX NOTES STATE, JULY 13, 2020
Number of pages: 4 Posted: 02 Oct 2020
Darien Shanske, Adam B. Thimmesch and David Gamage
University of California, Davis - School of Law, University of Nebraska College of Law and Indiana University Maurer School of Law
Downloads 31 (542,215)

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tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis, state corporate income tax

19.

Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes

TAX NOTES STATE, JULY 6, 2020
Number of pages: 4 Posted: 02 Oct 2020
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 27 (564,863)

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tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis

20.

States and the PPP: The Tax Policy Case for State Nondeductibility

Tax Notes State, January 11, 2021
Number of pages: 7 Posted: 17 Feb 2021
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 26 (571,086)

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tax law, tax policy, state tax, PPP, tax conformity

21.

State Tax Conformity: The CARES Act and Beyond

Tax Notes State, Vol. 98, No. 8, 2020
Number of pages: 7 Posted: 19 Oct 2020
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 26 (571,086)

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State Tax, Conformity, CARES Act

22.

Comptroller v. Wynne and the Futile Search for Non-Discriminatory State Taxation

67 Vand. L. Rev. En Banc 283 (2014)
Number of pages: 14 Posted: 08 Nov 2014
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 19 (616,891)

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Dormant Commerce Clause, tax discrimination, state taxation, locational neutrality, capital export neutrality, Wynne

23.

Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress

University of Michigan Journal of Law Reform, Forthcoming, Indiana Legal Studies Research Paper No. 443
Number of pages: 55 Posted: 02 Apr 2021
David Gamage, Darien Shanske, Gladriel Shobe and Adam B. Thimmesch
Indiana University Maurer School of Law, University of California, Davis - School of Law, Brigham Young University - J. Reuben Clark Law School and University of Nebraska College of Law
Downloads 13 (659,120)

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COVID-19, Fiscal Federalism, 2020, State Budget Crisis

24.

Closing the Digital Divide in State Taxation: A Consumption Tax Agenda

Tax Notes State, Vol. 98, November 30, 2020, SMU Dedman School of Law Legal Studies Research Paper No. 505
Number of pages: 8 Posted: 22 Mar 2021 Last Revised: 01 Apr 2021
Orly Mazur and Adam B. Thimmesch
Southern Methodist University - Dedman School of Law and University of Nebraska College of Law
Downloads 8 (695,886)

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state tax, tax policy, digital tax, consumption tax

25.

States, the PPP, and Planning for Fiscal Shocks

Tax Notes State, December 7, 2020
Number of pages: 5 Posted: 22 Mar 2021
Adam B. Thimmesch
University of Nebraska College of Law
Downloads 5 (718,538)

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tax law, tax policy, state tax, PPP, tax conformity