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 look at state and local property taxes on business, which are estimated to be 71 percent of the state and local taxes imposed on business capital. States must weigh the tax burdens they place on businesses against the jobs that businesses create, the authors say

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

Single-factor apportionment becomes more widely used. When we consider the single-factor apportionment, there are some good and bad sides. It can improve employment rate and property investment. However, it may not be good indicator of revenue actually earned. States can let companies use...

We develop a model of commodity tax competition with monopolistically competitive internationally mobile firms, transport costs, and asymmetric country sizes. We investigate the impacts of non-cooperative tax setting, as well as of tax harmonization and changes in the tax principle, in both the...