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

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

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Year of publication:	2005
Authors:	Hildreth, W. Bartley ; Murray, Matthew N. ; Sjoquist, David L.
Publisher:	[S.l.] : SSRN
Subject:	Ländersteuer \| State tax \| Unternehmensbesteuerung \| Corporate taxation \| Theorie \| Theory \| Körperschaftsteuer \| Corporate income tax
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: State Tax Notes, Vol. 38, No. 11, December 5, 2005 Volltext nicht verfügbar
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014060759