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'Tax Notes' publishes Chodorow article

September 25, 2009

An article by professor Adam Chodorow of the Sandra Day O'Connor College of Law, "Tax in the Final Frontier: A Theory of Interstellar Tax," has been published in the Sept. 7 issue of Tax Notes. The article refers to Nobel Laureate Paul Krugman's 1978 article, "The Theory of Interstellar Trade," in which he considers how interest charges on goods in space transit should be computed.

"This article seeks to expand on Krugman's seminal work - and establish my claim to a Nobel Prize - by considering whether income earned in flight should be subject to the federal income tax," Chodorow writes. "I conclude that in-flight income is clearly subject to tax under current law and prevailing theory, but administrative concerns warrant excluding that income from the tax base until the intrepid taxpayer returns to Earth."

To read the full article, click here.

Janie Magruder,
(480) 727-9052
Sandra Day O’Connor College of Law