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The Silence of Congress
Joseph F. Zimmerman
其他書名
State Taxation of Interstate Commerce
出版SUNY Press, 2008-06-05
主題Political Science / Public Policy / Economic PolicyLaw / TaxationPolitical Science / American Government / Legislative BranchPolitical Science / American Government / State
ISBN079147206X9780791472064
URLhttp://books.google.com.hk/books?id=FCMplIazDnoC&hl=&source=gbs_api
EBookSAMPLE
註釋The Silence of Congress is the first book to examine state taxation of interstate commerce and the relative inactivity on the part of Congress to regulate such commerce. As states actively seek to maximize tax revenues, congressional silence has affected both citizens and corporations and resulted in myriad tax inequalities from one state to another on such things as personal income, estates, cigarettes and alcoholic beverages, tourism, and even visiting athlete status. Inconsistencies also affect a state’s ability to attract and hold lucrative business investments such as sports franchises and gambling facilities. Noting that Congress has been slow to take advantage of the broad powers granted it by the United States Constitution in this area, Joseph F. Zimmerman evaluates the usefulness of Adam Smith’s four universally acclaimed maxims of fair taxation and recommends changes to ground rules that would increase cooperation between states while aiding in the creation of a more perfect economic union.