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What Will Happen to State Corporation Taxes After Federal Tax Reform?

David BrunoriMartin A. Sullivan

出版	SSRN, 2005
URL	http://books.google.com.hk/books?id=1qTczwEACAAJ&hl=&source=gbs_api

註釋

The authors write that federal corporate tax reform might not be bad for states and suggest that the states should piggyback on federal changes. State corporate taxes are neither sufficient nor efficient sources of revenue for state governments, the authors say.