State Taxation

State Taxation PDF Author: Jerome R. Hellerstein
Publisher:
ISBN: 9780791336496
Category : Taxation
Languages : en
Pages : 0

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State Taxation

State Taxation PDF Author: Jerome R. Hellerstein
Publisher:
ISBN: 9780791336496
Category : Taxation
Languages : en
Pages : 0

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Book Description


The Silence of Congress

The Silence of Congress PDF Author: Joseph F. Zimmerman
Publisher: State University of New York Press
ISBN: 0791479668
Category : Political Science
Languages : en
Pages : 298

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Book Description
The Silence of Congress is the first book to examine state taxation of interstate commerce and the relative inactivity on the part of Congress to regulate such commerce. As states actively seek to maximize tax revenues, congressional silence has affected both citizens and corporations and resulted in myriad tax inequalities from one state to another on such things as personal income, estates, cigarettes and alcoholic beverages, tourism, and even visiting athlete status. Inconsistencies also affect a state's ability to attract and hold lucrative business investments such as sports franchises and gambling facilities. Noting that Congress has been slow to take advantage of the broad powers granted it by the United States Constitution in this area, Joseph F. Zimmerman evaluates the usefulness of Adam Smith's four universally acclaimed maxims of fair taxation and recommends changes to ground rules that would increase cooperation between states while aiding in the creation of a more perfect economic union.

Federal Limitations on State and Local Taxation

Federal Limitations on State and Local Taxation PDF Author: Paul James Hartman
Publisher:
ISBN:
Category : Intergovernmental tax relations
Languages : en
Pages : 926

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Federal Preemption of State and Local Law

Federal Preemption of State and Local Law PDF Author: James T. O'Reilly
Publisher: American Bar Association
ISBN: 9781590317440
Category : Law
Languages : en
Pages : 252

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Book Description
Preemption is a doctrine of American constitutional law, under which states and local governments are deprived of their power to act in a given area, whether or not the state or local law, rule or action is in direct conflict with federal law. This book covers not only the basics of preemption but also focuses on such topics as federal mechanisms for agency preemption, implied forms of preemption, and defensive use of federal preemption in civil litigation.

Bittker on the Regulation of Interstate and Foreign Commerce

Bittker on the Regulation of Interstate and Foreign Commerce PDF Author: Brannon P. Denning
Publisher:
ISBN: 9781454812074
Category : Foreign trade regulation
Languages : en
Pages : 0

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Book Description
Boris Bittker, the universally recognized authority on federal taxation, turns his formidable talents with the assistance of Brannon P. Denning to an analysis of interstate and foreign commerce in this important work. With its Lopez ruling in 1995

State Taxation on Interstate Commerce, 1959

State Taxation on Interstate Commerce, 1959 PDF Author: United States. Congress. Senate. Select Committee on Small Business
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 386

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Book Description
Examines impact of state taxes on small businesses because of involvement in interstate commerce. Continuation of hearings on effects of multi-state taxation of interstate commerce on small business. Contains written statements of interested parties.

Sales and Use Taxes

Sales and Use Taxes PDF Author: United States. Congress. House. Committee on the Judiciary
Publisher:
ISBN:
Category : Interstate commerce
Languages : en
Pages : 804

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State Taxation on Interstate Commerce, 1959

State Taxation on Interstate Commerce, 1959 PDF Author: United States. Congress. Senate. Committee on Small Business
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 264

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State Taxation of Interstate Commerce

State Taxation of Interstate Commerce PDF Author: United States. Congress. Senate. Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 544

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Book Description


State Taxation of Interstate Commerce

State Taxation of Interstate Commerce PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on State Taxation of Interstate Commerce
Publisher:
ISBN:
Category : Interstate commerce
Languages : en
Pages : 516

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Book Description