The silence of Congress
Subtitle: state taxation of interstate commerce
By: Joseph F. Zimmerman.
Publisher: State University of New York Press
Published: 2007
Place of publication: Albany
Language: eng
Number of pages: 284
ISBN-13: 9780791472057
Subjects: Intergovernmental tax relations -- United States; Interstate commerce -- Taxation -- United States -- States
Other titles: State taxation of interstate commerce
Notes: Includes bibliographical references and index.
Table of contents: title: State competition for tax revenue; title: Excise and documentary taxes; title: Severance taxes; title: The nonresident income tax; title: Corporate income taxation; title: Escheats and tax revenue; title: Competition for other tax resources; title: The silence of Congress; title: Fairness in taxation of interstate income.