The Volokh Conspiracy
Mostly law professors | Sometimes contrarian | Often libertarian | Always independent
The Pioneer Institute for Public Policy Research recently put up a podcast in which Joe Selvaggi of the Institute interviewed me about New Hampshire v. Massachusetts. This is an important case currently before the Supreme Court, in which New Hampshire is challenging the constitutionality of Massachusetts' policy of imposing income taxes on New Hampshire residents working remotely for Massachusetts firms during the Coronavirus pandemic. The case raises issues about the scope of a state's power to tax non-residents that go far beyond the specific circumstances of the pandemic.