The Silence of Congress: State Taxation of Interstate CommerceThe Silence of Congress is the first book to examine state taxation of interstate commerce and the relative inactivity on the part of Congress to regulate such commerce. As states actively seek to maximize tax revenues, congressional silence has affected both citizens and corporations and resulted in myriad tax inequalities from one state to another on such things as personal income, estates, cigarettes and alcoholic beverages, tourism, and even visiting athlete status. Inconsistencies also affect a state's ability to attract and hold lucrative business investments such as sports franchises and gambling facilities. Noting that Congress has been slow to take advantage of the broad powers granted it by the United States Constitution in this area, Joseph F. Zimmerman evaluates the usefulness of Adam Smith's four universally acclaimed maxims of fair taxation and recommends changes to ground rules that would increase cooperation between states while aiding in the creation of a more perfect economic union. |
Contents
| 1 | |
2 Excise and Documentary Taxes | 23 |
3 Severance Taxes | 47 |
4 The Nonresident Income Tax | 61 |
5 Corporate Income Taxation | 79 |
6 Escheats and Tax Revenue Competition | 105 |
7 Competition for Other Tax Resources | 131 |
Other editions - View all
The Silence of Congress: State Taxation of Interstate Commerce Joseph F. Zimmerman Limited preview - 2008 |
The Silence of Congress: State Taxation of Interstate Commerce Joseph Francis Zimmerman No preview available - 2007 |
Common terms and phrases
action additional administrative agreement Albany alcoholic allowed Amendment American Appeals Association authority beverages burden California casino challenged chapter Cigarette City collect commerce clause Commission Committee compact Company Conference Congress congressional Constitution corporations costs decision Department determine District draft Economic effect enacted equal established excise tax exempt export fact federal firms foreign formula gambling granted Hampshire important imposed income tax Incorporated increase Indian International interstate commerce involving issued Jersey Journal jurisdiction Justice Law Review legislatures levied limited major March Michigan million motor Multistate natural nonresidents Office Oklahoma original Pennsylvania percent Plan Policy political privileges protection Public raise regulate Relations residents respective result revenue rule S.Ct September severance sister Stat state’s statute suit tax credit taxation tion tribe U.S. Constitution U.S. Supreme Court uniform Union United violated Washington York