Abstract

http://ssrn.com/abstract=278090
 


 



The Quiet Revolution in U.S. Subnational Corporate Income Taxation


Kirk J. Stark


University of California, Los Angeles (UCLA) - School of Law


State Tax Notes, Vol. 23, No. 8, March 4, 2002

Abstract:     
Stark suggests that state corporate income taxes should be abolished and the corporate income tax assigned to the federal government.

The history of U.S. subnational corporate income taxation over the past two decades is largely a story of the unraveling of the Uniform Division of Income for Tax Purposes Act, Stark suggests. Recent changes toward emphasizing the sales factor are gradually transforming the corporate income tax into something more like a modfified gross receipts tax, the author says.

Congress has the power under the Commerce Clause to preempt state or local taxation of multistate or multinational corporations, the author writes. It is time for Congress to consider doing so, the author suggests.

Accepted Paper Series


Not Available For Download

Date posted: July 27, 2001  

Suggested Citation

Stark , Kirk J., The Quiet Revolution in U.S. Subnational Corporate Income Taxation. State Tax Notes, Vol. 23, No. 8, March 4, 2002. Available at SSRN: http://ssrn.com/abstract=278090

Contact Information

Kirk J. Stark (Contact Author)
University of California, Los Angeles (UCLA) - School of Law ( email )
385 Charles E. Young Dr. East
Room 1242
Los Angeles, CA 90095-1476
United States
310-825-7470 (Phone)
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