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
The author suggests that Public Law 86-272 should be repealed, and that, in exchange, states should adopt uniform guidelines for corporate tax nexus and more uniform substantive income tax rules.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
Date posted: January 30, 2004
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