Steiner v. Utah: Designing a Constitutional Remedy

95 Tax Notes State 845 (2020)

7 Pages Posted: 8 Apr 2022 Last revised: 24 May 2023

See all articles by Ruth Mason

Ruth Mason

University of Virginia School of Law; Max Planck Institute for Tax Law and Public Finance

Michael S. Knoll

University of Pennsylvania Carey Law School; University of Pennsylvania Wharton School -- Real Estate Department

Date Written: March 9, 2020

Abstract

This article discusses how a state can modify its tax system to make it internally consistent, a requirement under the dormant Commerce Clause.

Keywords: Steiner, Wynne, dormant Commerce Clause, tax credits

Suggested Citation

Mason, Ruth and Knoll, Michael S., Steiner v. Utah: Designing a Constitutional Remedy (March 9, 2020). 95 Tax Notes State 845 (2020), Available at SSRN: https://ssrn.com/abstract=4070922 or http://dx.doi.org/10.2139/ssrn.4070922

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

United States

Max Planck Institute for Tax Law and Public Finance ( email )

Marstallplatz 1
Munich, 80539
Germany

Michael S. Knoll

University of Pennsylvania Carey Law School ( email )

3501 Sansom Street
Philadelphia, PA 19104
United States
215-898-6190 (Phone)
215-573-2025 (Fax)

University of Pennsylvania Wharton School -- Real Estate Department ( email )

Philadelphia, PA 19104-6330
United States

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