Is 'Internal Consistency' Dead? : Reflections on an Evolving Commerce Clause Restraint on State Taxation
Year of publication: |
2015
|
---|---|
Authors: | Hellerstein, Walter |
Publisher: |
[S.l.] : SSRN |
Subject: | Umsatzsteuer | Sales tax | Ländersteuer | State tax |
Extent: | 1 Online-Ressource (46 p) |
---|---|
Series: | University of Georgia Legal Studies Research Paper ; No. 07-005 |
Type of publication: | Book / Working Paper |
Language: | English |
Classification: | H21 - Efficiency; Optimal Taxation ; H71 - State and Local Taxation, Subsidies, and Revenue ; H73 - Interjurisdictional Differentials and Their Effects ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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