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

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...

We conduct a laboratory experiment to explore the willingness to pay to improve the accuracy of property assessment and three related issues regarding attitudes toward these assessments and taxes. First, we explore individual willingness to pay to improve property assessment accuracy; a more...