Tax 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
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