Competition, Complexity, and Constraints: The Evolving Nature of State and Local Tax Systems
Posted: 15 Jan 2003
Abstract
The author looks at the problems facing state tax systems, and says that a concerted effort is needed to salvage the systems. The net result of horizontal competition among states is likely to be a government that is too small, the author suggests.
Suggested Citation: Suggested Citation
Murray, Matthew N., Competition, Complexity, and Constraints: The Evolving Nature of State and Local Tax Systems. Available at SSRN: https://ssrn.com/abstract=370041
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