Congressional Intervention in State Taxation: A Normative Analysis of Three Proposals

Posted: 28 Feb 2004  

Charles E. McLure Jr.

Stanford University - The Hoover Institution on War, Revolution and Peace; National Bureau of Economic Research (NBER)

Walter Hellerstein

University of Georgia School of Law

Abstract

The authors analyze proposals in Congress that concern a moratorium on Internet access taxes, sales tax streamlining, and business activity taxes. They also provide an overview of congressional intervention in state tax matters.

Suggested Citation

McLure, Charles E. and Hellerstein, Walter, Congressional Intervention in State Taxation: A Normative Analysis of Three Proposals. State Tax Notes, Vol. 31, No. 9, March 1, 2004. Available at SSRN: https://ssrn.com/abstract=510582

Charles E. McLure Jr. (Contact Author)

Stanford University - The Hoover Institution on War, Revolution and Peace ( email )

434 Galvez Hall, MC 6010
Stanford, CA 94305
United States
(415) 723-2657 (Phone)

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

Walter Hellerstein

University of Georgia School of Law ( email )

209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

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