Abstract

http://ssrn.com/abstract=496197
 
 

Citations



 


 



State Income Tax Jurisdiction: A Jurisprudential and Policy Perspective


John A. Swain


University of Arizona - James E. Rogers College of Law


State Tax Notes, Vol. 31, No. 5, February 2, 2004

Abstract:     
The author suggests that Public Law 86-272 should be repealed, and that, in exchange, states should adopt uniform guidelines for corporate tax nexus and more uniform substantive income tax rules. It is only by working together that states can preserve their sovereignty to tax, the author writes.

Accepted Paper Series


Not Available For Download

Date posted: January 30, 2004  

Suggested Citation

Swain, John A., State Income Tax Jurisdiction: A Jurisprudential and Policy Perspective. State Tax Notes, Vol. 31, No. 5, February 2, 2004. Available at SSRN: http://ssrn.com/abstract=496197

Contact Information

John A. Swain (Contact Author)
University of Arizona - James E. Rogers College of Law ( email )
P.O. Box 210176
Tucson, AZ 85721-0176
United States
(520) 621-7673 (Phone)
(520) 621-9140 (Fax)
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