The Silence of Congress : State Taxation of Interstate Commerce.
Zimmerman, Joseph F.
The Silence of Congress : State Taxation of Interstate Commerce. - 1st ed. - 1 online resource (298 pages)
Intro -- The Silence of Congress -- Contents -- Preface -- Acknowledgments -- 1. State Competition for Tax Revenue -- 2. Excise and Documentary Taxes -- 3. Severance Taxes -- 4. The Nonresident Income Tax -- 5. Corporate Income Taxation -- 6. Escheats and Tax Revenue Competition -- 7. Competition for Other Tax Resources -- 8. The Silence of Congress -- 9. Fairness in Taxation of Interstate Income -- Notes -- Bibliography -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Y.
Argues for greater congressional oversight of state taxation of interstate commerce.
9780791479667
Electronic books.
HJ275 -- .Z56 2007eb
336.2/01373
The Silence of Congress : State Taxation of Interstate Commerce. - 1st ed. - 1 online resource (298 pages)
Intro -- The Silence of Congress -- Contents -- Preface -- Acknowledgments -- 1. State Competition for Tax Revenue -- 2. Excise and Documentary Taxes -- 3. Severance Taxes -- 4. The Nonresident Income Tax -- 5. Corporate Income Taxation -- 6. Escheats and Tax Revenue Competition -- 7. Competition for Other Tax Resources -- 8. The Silence of Congress -- 9. Fairness in Taxation of Interstate Income -- Notes -- Bibliography -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Y.
Argues for greater congressional oversight of state taxation of interstate commerce.
9780791479667
Electronic books.
HJ275 -- .Z56 2007eb
336.2/01373