The Resource Understanding the nuttiness of state tax policy : when states have both too much sovereignty and not enough

Understanding the nuttiness of state tax policy : when states have both too much sovereignty and not enough

Label
Understanding the nuttiness of state tax policy : when states have both too much sovereignty and not enough
Title
Understanding the nuttiness of state tax policy : when states have both too much sovereignty and not enough
Creator
Subject
Language
eng
Summary
Much of this nuttiness, the part related to lack of uniformity and consistency across states, the legal inability to implement policies that would make good sense, and the part that involves state beggar-thy-neighbour tax policies, such as sales-only apportionment and the failure to require combination of unitary businesses, is rooted in the U.S. system of government. As the title says, the individual states have both too much sovereignty over tax policy and not enough. The author uses the lack of coordination of corporate income taxes and of sales and use taxes to illustrate the problem. For this purpose he uses the term "coordination" to refer to uniformity of tax bases and administrative procedures and cooperation in administration, but not to harmonization of tax rates, which should be under state control and not necessarily uniform
Citation source
In: National tax journal. - Washington. - Vol. LVIII (2005), no. 3 ; p. 565-573
http://library.link/vocab/creatorName
McLure, C.E. (Jr.)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • state tax
  • tax policy
  • tax sovereignty
  • corporate income tax
  • sales tax
  • use tax
Label
Understanding the nuttiness of state tax policy : when states have both too much sovereignty and not enough
Instantiates
Publication
Label
Understanding the nuttiness of state tax policy : when states have both too much sovereignty and not enough
Publication

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