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Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, April 28, 2008

McLure: Uniformity and Diversity in State Corporate Income Taxes

Charles E. McLure Jr. (Stanford University, Hoover Institution) has published Understanding Uniformity and Diversity in State Corporate Income Taxes, 61 Nat'l Tax J. 141 (2008).  Here is the abstract:

This article describes generic forces creating uniformity and diversity in state corporate income taxes, examines several episodes in the evolution of these taxes to determine how uniformity—or the lack thereof—came about, and discusses whether the Uniform Division of Income for Tax Purposes Act is likely to be revised to make it more sensible and more comprehensive. The episodes examined involve the definition of income, the choice of methods of dividing income among the states, jurisdiction to tax, apportionment formulas, and combination of the activities of related entities. The article does not discuss harmonization of tax rates.

https://taxprof.typepad.com/taxprof_blog/2008/04/mclure-uniformi.html

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