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Federalism, The Commerce Clause, and Discriminatory State Tax Incentives: A Defense of Unconditional Business Tax Incentives Limited to In-State Activities of the Taxpayer

When a state or local tax incentive rewards a multistate corporation’s in-state activities without similarly rewarding its out-of-state activities, it ties the taxpayer’s effective tax rate to the choice of whether or not to conduct an activity within the state. ...

Philip M. Tatarowicz

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