Cooperation or Competition: The Multistate Tax Commission and State Corporate Tax Uniformity

Posted: 2 Dec 2005

See all articles by W. Bartley Hildreth

W. Bartley Hildreth

Georgia State University - Andrew Young School of Policy Studies

Matthew N. Murray

University of Tennessee, Knoxville - College of Business Administration - Department of Economics

David L. Sjoquist

Georgia State University

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Abstract

The authors trace the history of the Multistate Tax Commission and look at how successful it has been at meeting states' incompatible goals of uniformity and sovereignty. The authors note that the states are unwilling to give up sovereignty to achieve uniformity.

Suggested Citation

Hildreth, W. Bartley and Murray, Matthew N. and Sjoquist, David L., Cooperation or Competition: The Multistate Tax Commission and State Corporate Tax Uniformity. State Tax Notes, Vol. 38, No. 11, December 5, 2005. Available at SSRN: https://ssrn.com/abstract=863305

W. Bartley Hildreth (Contact Author)

Georgia State University - Andrew Young School of Policy Studies ( email )

14 Marietta Street, NW
Atlanta, GA 30303-3992
United States
404-413-0271 (Phone)

Matthew N. Murray

University of Tennessee, Knoxville - College of Business Administration - Department of Economics ( email )

508 Stokely Management Center
Knoxville, TN 37996-0550
United States
865-974-5441 (Phone)

David L. Sjoquist

Georgia State University ( email )

P.O. Box 3992
Atlanta, GA 30302-3992
United States
404-413-0246 (Phone)

HOME PAGE: http://frp.aysps.gsu.edu/sjoquist/index.html

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