Pre–Emption: Federal Statutory Intervention in State Taxation

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Wildasin, David E. (2007)
  • Journal: National Tax Journal, volume 60, issue 3 September, pages 649-62

This paper examines the implications of Federal statutory restrictions on state government taxing powers. Such pre-emption can prevent states from pursuing policies that are best adapted to their economic circumstances and objectives, inefficiently constraining decentra... View more
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