Cooperation or Competition: The Multistate Tax Commission and State Corporate Tax Uniformity
Posted: 2 Dec 2005
There are 2 versions of this paper
Cooperation or Competition: The Multistate Tax Commission and State Corporate Tax Uniformity
State Tax Notes, Vol. 38, No. 11, 2005, Andrew Young School of Policy Studies Research Paper Series No. 110
Number of pages: 80
Posted: 09 May 2011
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Abstract
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.
Suggested Citation: Suggested Citation
Hildreth, W. Bartley and Murray, Matthew N. and Sjoquist, David L., Cooperation or Competition: The Multistate Tax Commission and State Corporate Tax Uniformity. State Tax Notes, Vol. 38, No. 11, December 5, 2005, Available at SSRN: https://ssrn.com/abstract=863305
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