The Federal Government's Power to Restrict State Taxation
8 Pages Posted: 13 Sep 2016 Last revised: 20 Jan 2017
Date Written: September 6, 2016
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: Suggested Citation