; ; ; "ActiveFedora::Aggregation::ListSource" . a , ; "Commerce Clause Restraints on State Tax Incentives"; ; "batchuser@example.com"; "Hellerstein, Walter"; "Taxation", "Law", "State government", "Tax incentives", "United States constitution", "Tax breaks"; "H71 - State and Local Taxation, Subsidies, and Revenue", "H25 - Business Taxes and Subsidies including sales and value-added (VAT)", "K34 - Tax Law"; "1997-05"; "2018-03-29T18:21:00.438272837+00:00"^^; ; "2021-01-15T20:50:20.646623114+00:00"^^; "TABLE OF CONTENTS INTRODUCTION I. STATE TAX INCENTIVES AS STATE TAX DISCRIMINATION: GENERAL PRINCIPLES II. STATE TAX INCENTIVES AS STATE TAX DISCRIMINATION: CASE LAW A. Boston Stock Exchange B. Bacchus C. Westinqhouse D. New Energy III. STATE TAX INCENTIVES AS STATE TAX DISCRIMINATION: ANALYSIS A. Giving the Court's Language Full Sway B. Alternative Readings of the Court's Opinions 1. The Justification for a More Restrained Approach 2. The In-State Favoritism/State-Coercion Rationale a. Problems with the in-state favoritism/ state-coercion rationale 3. The Penalizing-Activity-in-Other-States Rationale IV. STATE TAX INCENTIVES AS STATE TAX DISCRIMINATION: SPECIFIC IMPLICATIONS A. Income Tax Incentives 1. Credits 2. Deductions 3. Apportionment formulas B. Property Tax Incentives C. Sales and Similar Transaction Tax Incentives CONCLUSION"; "Conference Proceeding"; "327"; "Law and economics of federalism"; "State government", "Law", "Tax breaks", "United States constitution", "Taxation", "Tax incentives"; ; ; ; ; "Federal Reserve Bank of Minneapolis. Research Department."; ; "ConferenceProceeding" . ; .