About this product

Product Identifiers

PublisherSTATE University of New York Press

ISBN-10079147206X

ISBN-139780791472064

eBay Product ID (ePID)22038687842

Product Key Features

Number of Pages296 Pages

Publication NameSilence of Congress : State Taxation of Interstate Commerce

LanguageEnglish

Publication Year2008

SubjectCommerce, Taxation, Public Policy / Economic Policy, Taxation / General

TypeTextbook

AuthorJoseph F. Zimmerman

Subject AreaLaw, Political Science, Business & Economics

FormatTrade Paperback

Dimensions

Item Height1 in

Item Weight14.4 Oz

Item Length9 in

Item Width6 in

Additional Product Features

Intended AudienceScholarly & Professional

LCCN2006-100301

Dewey Edition22

Reviews"While the topic of interstate taxation might appear dry to many, the implications on paychecks, state coffers and economic growth and development are all too real and important." -- Law and Politics Book Review "...Zimmerman effectively uses the narrow topic of state taxation of interstate commerce to illustrate the broader aspects of conflict, competition, and cooperation that are inherent in America's federal system of government ... The book is an informative piece of policy analysis and especially deserves to be read by members of Congress and state legislatures who develop tax policy." -- International Social Science Review "...a useful addition to U.S. tax and interstate commerce collections ... Recommended." -- CHOICE "While the topic of interstate taxation might appear dry to many, the implications on paychecks, state coffers and economic growth and development are all too real and important ...the book would help law and graduate students in Constitutional Law and Tax classes and act as primer for instructors, whether for graduate or undergraduate courses. The middle sections of each chapter ... provide a nice review and summary of relevant congressional and court action." -- Law and Politics Book Review "This book is extremely well organized and written, and is supported by careful and appropriate research. It fills an intellectual void that accounts for why various states have such different tax policies." -- Nelson Wikstrom, coauthor of American Intergovernmental Relations: A Fragmented Federal Polity

TitleLeadingThe

Grade FromCollege Graduate Student

IllustratedYes

Dewey Decimal336.2/01373

Table Of ContentPreface Acknowledgments 1. State Competition for Tax Revenue 2. Excise and Documentary Taxes 3. Severance Taxes 4. The Nonresident Income Tax 5. Corporate Income Taxation 6. Escheats and Tax Revenue Competition 7. Competition for Other Tax Resources 8. The Silence of Congress 9. Fairness in Taxation of Interstate Income Notes Bibliography Index

SynopsisArgues for greater congressional oversight of state taxation of interstate commerce. The Silence of Congress is the first book to examine state taxation of interstate commerce and the relative inactivity on the part of Congress to regulate such commerce. As states actively seek to maximize tax revenues, congressional silence has affected both citizens and corporations and resulted in myriad tax inequalities from one state to another on such things as personal income, estates, cigarettes and alcoholic beverages, tourism, and even visiting athlete status. Inconsistencies also affect a state's ability to attract and hold lucrative business investments such as sports franchises and gambling facilities. Noting that Congress has been slow to take advantage of the broad powers granted it by the United States Constitution in this area, Joseph F. Zimmerman evaluates the usefulness of Adam Smith's four universally acclaimed maxims of fair taxation and recommends changes to ground rules that would increase cooperation between states while aiding in the creation of a more perfect economic union., The Silence of Congress is the first book to examine state taxation of interstate commerce and the relative inactivity on the part of Congress to regulate such commerce. As states actively seek to maximize tax revenues, congressional silence has affected both citizens and corporations and resulted in myriad tax inequalities from one state to another on such things as personal income, estates, cigarettes and alcoholic beverages, tourism, and even visiting athlete status. Inconsistencies also affect a state's ability to attract and hold lucrative business investments such as sports franchises and gambling facilities. Noting that Congress has been slow to take advantage of the broad powers granted it by the United States Constitution in this area, Joseph F. Zimmerman evaluates the usefulness of Adam Smith's four universally acclaimed maxims of fair taxation and recommends changes to ground rules that would increase cooperation between states while aiding in the creation of a more perfect economic union.

LC Classification NumberHJ275.Z56 2007