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.