Congressional Intervention in State Taxation: A Normative Analysis of Three Proposals
Charles E. McLure Jr.
Stanford University - The Hoover Institution on War, Revolution and Peace; National Bureau of Economic Research (NBER)
University of Georgia School of Law
State Tax Notes, Vol. 31, No. 9, March 1, 2004
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.
Date posted: February 28, 2004