TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Saturday, November 26, 2005

Hildreth, Murray & Sjoquist on Interstate Tax Uniformity and the Multistate Tax Commission

Ntj_logo_1W. 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.

http://taxprof.typepad.com/taxprof_blog/2005/11/hildreth_murray.html

Scholarship | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef00d835227a1b53ef

Listed below are links to weblogs that reference Hildreth, Murray & Sjoquist on Interstate Tax Uniformity and the Multistate Tax Commission:

Comments