Saturday, November 26, 2005
W. Bartley Hildreth (Wichita State University, Hugo Wall School of Urban & Public Affairs), Matthew N. Murray (University of Tennessee, Department of Economics) & David L. Sjoquist (Georgia State University, Andrew Young School of Policy Studies) have published Interstate Tax Uniformity and the Multistate Tax Commission, 58 National Tax Journal 575-89 (Sept. 2005). Here is the abstract:
Concerns over nonconformity of state tax systems mounted through the 20th century as the multistate presence of businesses expanded. Fearing federal intervention and the loss of state tax sovereignty, the Multistate Tax Commission (MTC) was established in 1967 to help promote uniformity in state taxation. This paper examines the role of the MTC in securing greater uniformity of state corporate income taxes. We discuss the activities ofthe MTC, the prospect for securing voluntary interstate cooperation, the degree of uniformity achieved by the MTC and alternative mechanisms for achieving greater harmony in state taxation.