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Cooperation on Competition: The Multistate Tax Commission and State Corporate Tax Uniformity

August 1, 2005

This report explores how interstate uniformity of state corporate income taxes has varied over time, the role played by the MTC, and how likely it is that uniformity will be achieved. FRC Report 110

Sales Taxation in a Global Economy

December 1, 2003

This paper examines the hard-to-tax problem as it relates to the operation of the retail sales tax in general and particularly in the context of an increasingly global economy, with freer trade and factor mobility and heightened horizontal tax and market competition. The perspective of globalization taken here is drawn largely from that of competition and openness across American states; international globalization simply represents an extension of the current problems associated with attempts to administer a destination-based indirect tax in an open economy that falls on a subset of both household consumption and business input purchases. A primary conclusion is that avoidance and evasion, coupled with legislative initiatives, will cause a continued narrowing of the tax base and a further deterioration in revenue productivity.Working Paper Number 03-20.

Theoretical and Empirical Dimensions of School Choice

September 1, 1995

Abstract not available.