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Congressional Intervention in State Taxation: A Normative Analysis of Three ProposalsCharles E. McLure Jr.Stanford University - The Hoover Institution on War, Revolution and Peace; National Bureau of Economic Research (NBER) Walter HellersteinUniversity 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. Accepted Paper Series Date posted: February 28, 2004Suggested CitationContact Information
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