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
State Competition for Tax Revenue | 1 |
Excise and Documentary Taxes | 23 |
Severance Taxes | 47 |
The Nonresident Income Tax | 61 |
Corporate Income Taxation | 79 |
Escheats and Tax Revenue Competition | 105 |
Competition for Other Tax Resources | 131 |
The Silence of Congress | 153 |
Fairness in Taxation of Interstate Income | 175 |
Notes | 193 |
| 233 | |
| 279 | |
Other editions - View all
The Silence of Congress: State Taxation of Interstate Commerce Joseph F. Zimmerman Limited preview - 2012 |
The Silence of Congress: State Taxation of Interstate Commerce Joseph Francis Zimmerman No preview available - 2007 |
Common terms and phrases
agreement alcoholic beverages apportionment Articles of Confederation authority burden business firms California casino challenged chapter Cigarette Tax Commissioners Company Congress congressional constitutionality corporate income decision domicile draft enacted escheat excise tax exempt export federal formula franchise tax gambling Hampshire Hampshire General Court Ibid imposed income tax Incorporated Indian Internet interstate commerce clause Interstate Compacts involving Jersey Justice Keene NH Law Journal Law Review laws clause legislatures liquor Lottery Louisiana Massachusetts Montana multinational Multistate Tax nonresidents Oklahoma opined original jurisdiction out-of-state Pennsylvania percent plaintiff Policy privileges and immunities property tax regulate regulatory residents rule S.Ct sales tax severance tax sister stadium Stat state's Tax Commission tax credit Tax Law tax levied tax revenue taxation of interstate taxpayers Texas tion tribe Twenty-first Amendment U.S. Constitution U.S. Court U.S. District Court U.S. Supreme Court Uniform State Laws Union Albany Union Leader Manchester unitary violated Washington