Economists have devoted much attention to understanding the effects of state-local fiscal polices, particularly taxes, on the growth of state-level employment. However, no one has investigated whether the effects differ by wage level. Using a state-level panel data set, we investigate the link...

The Multistate Tax Commission (MTC) was established out of concern over the lack of uniformity in interstate taxation and the fear that in the absence of voluntary uniformity the federal government would dictate the nature of uniformity. This paper first considers why the MTC was formed and what...

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