Ohio Incentives Decision Revisited

Posted: 16 Sep 2005

See all articles by Edward A. Zelinsky

Edward A. Zelinsky

Yeshiva University - Benjamin N. Cardozo School of Law


The author says the U.S. Sixth Circuit's decision in Cuno v. DaimlerChrysler, which struck down Ohio's investment tax credit as unconstitutional, did not make sense as a matter of tax policy or Commerce Clause doctrine. He also criticizes the decision's supporters, saying they have an unhealthy distrust of Democratic government. But he says the most beneficial impact of the decision in Cuno will be to provide broader debate about subsidies for corporations.

Suggested Citation

Zelinsky, Edward A., Ohio Incentives Decision Revisited. State Tax Notes, Vol. 37, No. 12, September 19, 2005, Available at SSRN: https://ssrn.com/abstract=805564

Edward A. Zelinsky (Contact Author)

Yeshiva University - Benjamin N. Cardozo School of Law ( email )

55 Fifth Ave.
New York, NY 10003
United States
212-790-0277 (Phone)

Here is the Coronavirus
related research on SSRN

Paper statistics

Abstract Views
PlumX Metrics