The state corporate income tax system is broken, and only Congress can fix it. The current state of affairs is problematic for states, burdensome for multistate corporations,2 and unfair to smaller, local businesses.3 States are unable to resolve these problems themselves; federal intervention is the only solution
The article recommends amending the Internal Revenue Code to change to deduction for state and local...
The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to ...
Beginning as early as 1959, when the Supreme Court handed down its decision in Northwestern States P...
The state corporate income tax system is broken, and only Congress can fix it. The current state of ...
In his Note, Beyond BATSA: Getting Serious About Corporate Tax Reform,1 Quinn Ryan examines several ...
In his Note, Beyond BA TSA: Getting Serious About State Corporate Tax Reform, Quinn Ryan provides us...
The slated expiration of the Bush Administration\u27s tax cuts in 2010 highlights the instability of...
The federal government should be providing states and localities with hundreds of billions of dollar...
States and localities offer businesses an enormous amount of tax incentives to locate within their j...
The state tax field is experiencing a renaissance of sorts. The Supreme court has displayed a renewe...
State Corporate Income Taxes. A presentation by David L. Sjoquist to the Nebraska Tax Modernization ...
This paper examines state tax systems and provides an explanation for their structure. The results ...
The current push for tax reform seems to be coming from corporate America. This is quite different t...
Almost all states levy some form of corporate income tax. In administering a corporate income tax sy...
This Article surveys selected issues in state business taxation.The topics were chosen with the hope...
The article recommends amending the Internal Revenue Code to change to deduction for state and local...
The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to ...
Beginning as early as 1959, when the Supreme Court handed down its decision in Northwestern States P...
The state corporate income tax system is broken, and only Congress can fix it. The current state of ...
In his Note, Beyond BATSA: Getting Serious About Corporate Tax Reform,1 Quinn Ryan examines several ...
In his Note, Beyond BA TSA: Getting Serious About State Corporate Tax Reform, Quinn Ryan provides us...
The slated expiration of the Bush Administration\u27s tax cuts in 2010 highlights the instability of...
The federal government should be providing states and localities with hundreds of billions of dollar...
States and localities offer businesses an enormous amount of tax incentives to locate within their j...
The state tax field is experiencing a renaissance of sorts. The Supreme court has displayed a renewe...
State Corporate Income Taxes. A presentation by David L. Sjoquist to the Nebraska Tax Modernization ...
This paper examines state tax systems and provides an explanation for their structure. The results ...
The current push for tax reform seems to be coming from corporate America. This is quite different t...
Almost all states levy some form of corporate income tax. In administering a corporate income tax sy...
This Article surveys selected issues in state business taxation.The topics were chosen with the hope...
The article recommends amending the Internal Revenue Code to change to deduction for state and local...
The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to ...
Beginning as early as 1959, when the Supreme Court handed down its decision in Northwestern States P...