Download This PaperTax Cannibalization by State Corporate Taxes: Policy Implications
Tax Notes State, February 17, 2020, p. 565
4 Pages Posted: 6 May 2020
Date Written: February 17, 2020
Abstract
This essay clarifies a point of possible confusion about the tax cannibalization problem and discusses some policy implications for both U.S. state governments and the U.S. federal government in 2020.
Keywords: tax law, tax policy, fiscal federalism, tax cannibalization
JEL Classification: K34
Suggested Citation: Suggested Citation
Shanske, Darien and Gamage, David, Tax Cannibalization by State Corporate Taxes: Policy Implications (February 17, 2020). Tax Notes State, February 17, 2020, p. 565, Available at SSRN: https://ssrn.com/abstract=3572825
David Gamage (Contact Author)
University of Missouri School of Law ( email )
Missouri Avenue & Conley Avenue
Columbia, MO MO 65211
United States
HOME PAGE: http://law.missouri.edu/person/david-gamage/
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