Professor Richard Pomp was quoted in Tax Notes regarding a lawsuit challenging Utah’s new tax on digital advertising. Commenting on the policy rationale behind the tax, Pomp expressed skepticism that taxing digital advertising would meaningfully address concerns about the impact of algorithms and social media on youth. “It may be good politics,” he said, “but it is no substitute for dealing with the very hard work of figuring out how to regulate social media.” The article examines legal challenges to Utah’s tax under the Internet Tax Freedom Act and the U.S. Constitution.

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