Competition, Complexity, and Constraints: The Evolving Nature of State and Local Tax Systems

Posted: 15 Jan 2003

See all articles by Matthew N. Murray

Matthew N. Murray

University of Tennessee, Knoxville - College of Business Administration - Department of Economics

Abstract

The author looks at the problems facing state tax systems, and says that a concerted effort is needed to salvage the systems. The net result of horizontal competition among states is likely to be a government that is too small, the author suggests.

Suggested Citation

Murray, Matthew N., Competition, Complexity, and Constraints: The Evolving Nature of State and Local Tax Systems. State Tax Notes, Vol. 27, No. 3, January 20, 2002. Available at SSRN: https://ssrn.com/abstract=370041

Matthew N. Murray (Contact Author)

University of Tennessee, Knoxville - College of Business Administration - Department of Economics ( email )

508 Stokely Management Center
Knoxville, TN 37996-0550
United States
865-974-5441 (Phone)

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