The Federal Government's Power to Restrict State Taxation

8 Pages Posted: 13 Sep 2016 Last revised: 20 Jan 2017

See all articles by David Gamage

David Gamage

Indiana University Maurer School of Law

Darien Shanske

University of California, Davis - School of Law

Date Written: September 6, 2016

Abstract

This essay evaluates the limits on the U.S. federal government’s powers to restrict the taxing powers of state governments. The essay revisits earlier debates on this question, to consider the implications of the Supreme Court’s decision in National Federation of Independent Business v. Sebelius and also academic research on the problem of tax cannibalization.

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

JEL Classification: K34

Suggested Citation

Gamage, David and Shanske, Darien, The Federal Government's Power to Restrict State Taxation (September 6, 2016). 81 STATE TAX NOTES 547 (2016); Indiana Legal Studies Research Paper No. 362. Available at SSRN: https://ssrn.com/abstract=2836649

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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