Self-Policing Through Retaliatory Taxation
With the federal judiciary stepping out of the role of regulator of state taxation of interstate commerce and Congress seemingly unwilling to exercise its Commerce Clause authority, the states have b…
Volume 77, Issue 4
With the federal judiciary stepping out of the role of regulator of state taxation of interstate commerce and Congress seemingly unwilling to exercise its Commerce Clause authority, the states have b…
This Article provides a defense of the state corporate income tax by looking at the real-world effects of its elimination rather than by focusing on its shortcomings.
This Article summarizes and provides context to understand the most important developments in federal income taxation for 2023.