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- Title
Beyond BATSA: Getting Serious About State Corporate Tax Reform.
- Authors
Ryan, Quinn T.
- Abstract
The article offers information on the tax reform for state corporate income tax system in the U.S. It highlights the alternative approach to Business Activity Tax Simplification Act (BATSA) utilized by the Congress including the economic presence standard for income tax nexus and the uniformity of income apportionment which are considered to be the proper course of action. It notes that the use of physical presence standard under BATSA would lead to an exacerbation of income tax problems.
- Subjects
UNITED States; INCOME tax policy; CORPORATE taxes; TAX reform; UNITED States. Congress
- Publication
Washington & Lee Law Review, 2010, Vol 67, Issue 1, p275
- ISSN
0043-0463
- Publication type
Article