On Yang’s Proposed Federal Tax on Subnational Tax Incentives

Tax Notes State, October 7, 2019, p. 25

5 Pages Posted: 27 Nov 2019

See all articles by David Gamage

David Gamage

University of Missouri School of Law

Darien Shanske

University of California, Davis - School of Law

Date Written: October 7, 2019

Abstract

This essay analyzes presidential candidate Andrew Yang’s proposal to tax subnational tax incentives for companies at a rate of 100 percent.

Keywords: fiscal federalism, tax incentives, tax, Yang, State Tax Policy

JEL Classification: K34

Suggested Citation

Gamage, David and Shanske, Darien, On Yang’s Proposed Federal Tax on Subnational Tax Incentives (October 7, 2019). Tax Notes State, October 7, 2019, p. 25, Available at SSRN: https://ssrn.com/abstract=3487106

David Gamage (Contact Author)

University of Missouri School of Law ( email )

Missouri Avenue & Conley Avenue
Columbia, MO MO 65211
United States

HOME PAGE: http://law.missouri.edu/person/david-gamage/

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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