Commerce clause restraints on state tax incentives Public Deposited

Creator Series Date Created
  • 1997-05
Subject (JEL) Keyword Table of Contents
  • 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
Date Modified
  • 04/10/2018
Corporate Author
  • Federal Reserve Bank of Minneapolis. Research Department.
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