Abstract

http://ssrn.com/abstract=510582
 
 

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Congressional Intervention in State Taxation: A Normative Analysis of Three Proposals


Charles E. McLure Jr.


Stanford University - The Hoover Institution on War, Revolution and Peace; National Bureau of Economic Research (NBER)

Walter Hellerstein


University of Georgia School of Law


State Tax Notes, Vol. 31, No. 9, March 1, 2004

Abstract:     
The authors analyze proposals in Congress that concern a moratorium on Internet access taxes, sales tax streamlining, and business activity taxes. They also provide an overview of congressional intervention in state tax matters.


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Date posted: February 28, 2004  

Suggested Citation

McLure, Charles E. and Hellerstein, Walter, Congressional Intervention in State Taxation: A Normative Analysis of Three Proposals. State Tax Notes, Vol. 31, No. 9, March 1, 2004. Available at SSRN: http://ssrn.com/abstract=510582

Contact Information

Charles E. McLure Jr. (Contact Author)
Stanford University - The Hoover Institution on War, Revolution and Peace ( email )
434 Galvez Hall, MC 6010
Stanford, CA 94305
United States
(415) 723-2657 (Phone)
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
Walter Hellerstein
University of Georgia School of Law ( email )
209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

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