Tax Cannibalization by State Corporate Taxes: Revised Estimates

Gamage, David; Shanske, Darien

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Tax Cannibalization by State Corporate Taxes: Revised Estimates

Tax Notes State, February 10, 2020, p. 487

6 Pages Posted: 6 May 2020

See all articles by David Gamage

Darien Shanske

University of California, Davis - School of Law

Date Written: February 10, 2020

Abstract

This essay reports revised estimates for the tax cannibalization problem with respect to U.S. state-level corporate income taxes. The essay concludes that, although the tax cannibalization generated by state corporate income taxes has been substantially reduced since 2017, the magnitude of the current problem as reflected in the revised 2020 estimates is still rather large and striking.

Keywords: tax law, tax policy, fiscal federalism, tax cannibalization

JEL Classification: K34

Suggested Citation: Suggested Citation

Gamage, David and Shanske, Darien, Tax Cannibalization by State Corporate Taxes: Revised Estimates (February 10, 2020). Tax Notes State, February 10, 2020, p. 487, Available at SSRN: https://ssrn.com/abstract=3572813