The Silence of Congress: State Taxation of Interstate Commerce

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SUNY Press, 1. feb. 2012 - 296 strani
Argues for greater congressional oversight of state taxation of interstate commerce.

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.

Joseph F. Zimmerman is Professor of Political Science at the University at Albany, State University of New York. He is the author of many books, including Interstate Disputes: The Supreme Court’s Original Jurisdiction and Congressional Preemption: Regulatory Federalism, both also published by SUNY Press.
 

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Vsebina

1 State Competition for Tax Revenue
1
2 Excise and Documentary Taxes
23
3 Severance Taxes
47
4 The Nonresident Income Tax
61
5 Corporate Income Taxation
79
6 Escheats and Tax Revenue Competition
105
7 Competition for Other Tax Resources
131
8 The Silence of Congress
153
9 Fairness in Taxation of Interstate Income
175
Notes
193
Bibliography
233
Index
279
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Priljubljeni odlomki

Stran 6 - The interfering and unneighborly regulations of some States, contrary to the true spirit of the Union, have, in different instances, given just cause of umbrage and complaint to others, and it is to be feared that examples of this nature, if not restrained by a national control, would be multiplied and extended till they became not less serious sources of animosity and discord than injurious impediments to the intercourse between the different parts of the Confederacy.
Stran 6 - No two or more states shall enter into any treaty, confederation or alliance whatever between them, without the consent of the United States in congress assembled, specifying accurately the purposes for which the same is to be entered into, and how long it shall continue.

O avtorju (2012)

Joseph F. Zimmerman is Professor of Political Science at the University at Albany, State University of New York. He is the author of many books, including Interstate Disputes: The Supreme Court s Original Jurisdiction and Congressional Preemption: Regulatory Federalism, both also published by SUNY Press.

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