Posted: 28 Feb 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.
Suggested Citation: 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