Tax Cannibalization by State Corporate Taxes: Policy Implications

Tax Notes State, February 17, 2020, p. 565

4 Pages Posted: 6 May 2020

See all articles by Darien Shanske

Darien Shanske

University of California, Davis - School of Law

David Gamage

Indiana University Maurer School of Law

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

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

Darien Shanske

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

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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

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