This Article discusses a United States Supreme Court case which addressed the authority of the states to tax exports from the United States. Looking at the law at the time the case was decided, there is also a discussion of the implications for the future authority of states to tax in a global...

This report examines the need for disclosure of state corporate income tax data in order to facilitate more thoughtful tax policymaking as well as accountability and openness in government. While disclosure of federal income tax data has been resolved by the SEC’s required disclosures of...

This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both positive and negative effects on macroeconomic processes such as the effectiveness of government spending, the rationality of supply of externalities, and the length and...