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- Title
The Difficulty of Getting Serious About State Corporate Tax Reform.
- Authors
McLure Jr., Charles E.
- Abstract
The article focuses on the difficulty of materializing the state corporate tax reform in the U.S. It states that the county's income tax system failed to have the four components of tax uniformity, such as potential taxpayer's definition, tax jurisdiction standards and the method of dividing taxable income. It notes the prospects of addressing the inequities, distortions and complexity of the current tax system, either from unilateral or multilateral approach.
- Subjects
UNITED States; INCOME tax policy; CORPORATE taxes; TAX reform; STATE taxation laws
- Publication
Washington & Lee Law Review, 2010, Vol 67, Issue 1, p327
- ISSN
0043-0463
- Publication type
Article