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Record Nr. |
UNINA9910451667703321 |
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Autore |
Zimmerman Joseph Francis <1928-> |
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Titolo |
The silence of Congress [[electronic resource] ] : state taxation of interstate commerce / / Joseph F. Zimmerman |
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Pubbl/distr/stampa |
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Albany, : State University of New York Press, 2007 |
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ISBN |
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0-7914-7966-8 |
1-4356-1746-0 |
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Descrizione fisica |
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1 online resource (298 p.) |
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Disciplina |
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Soggetti |
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Intergovernmental tax relations - United States |
Interstate commerce - Taxation - United States - States |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Bibliographic Level Mode of Issuance: Monograph |
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Nota di bibliografia |
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Includes bibliographical references (p. 233-277) and index. |
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Nota di contenuto |
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State competition for tax revenue -- Excise and documentary taxes -- Severance taxes -- The nonresident income tax -- Corporate income taxation -- Escheats and tax revenue -- Competition for other tax resources -- The silence of Congress -- Fairness in taxation of interstate income. |
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