id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-319	Thimmesch, Adam B.	The Illusory Promise of Economic Nexus	2022	60	.pdf	application/pdf	27645	1551	58	As an additional complication, state tax nexus is as much of a political issue as it is a tax-policy issue. However, state factor nexus standards simply do not provide any guidance on the constitutional question — when does an economic nexus rise to the level of a substantial nexus?	cache/ftr-319.pdf	txt/ftr-319.txt