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Recapturing a Lost Opportunity - Contents

• I. Introduction
• II. Background
• III. The Aim-and-Effect Test
  • A. Rationales for the Aim-and-Effect Test
    • 1. Fiscal Sovereignty Generally
    • 2. Product Differentiation
    • 3. Article III:2 and Article III:4
    • 4. The Article XX Issue
  • B. The Mechanics of the Aim-and-Effect Test
    • 1. Textual Basis
    • 2. The Operation of the Test
  • C. Measuring the Tax Differential
• IV. Conclusion

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