LEADER 03237nam 2200625Ia 450 001 9910817639203321 005 20200520144314.0 010 $a0-7914-7966-8 010 $a1-4356-1746-0 035 $a(CKB)1000000000482154 035 $a(OCoLC)190791963 035 $a(CaPaEBR)ebrary10576014 035 $a(SSID)ssj0000245946 035 $a(PQKBManifestationID)11174063 035 $a(PQKBTitleCode)TC0000245946 035 $a(PQKBWorkID)10189187 035 $a(PQKB)10395829 035 $a(MiAaPQ)EBC3407587 035 $a(OCoLC)868030736 035 $a(MdBmJHUP)muse6570 035 $a(Au-PeEL)EBL3407587 035 $a(CaPaEBR)ebr10576014 035 $a(OCoLC)923406772 035 $a(DE-B1597)683730 035 $a(DE-B1597)9780791479667 035 $a(EXLCZ)991000000000482154 100 $a20061205d2007 ub 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe silence of Congress $estate taxation of interstate commerce /$fJoseph F. Zimmerman 205 $a1st ed. 210 $aAlbany $cState University of New York Press$d2007 215 $a1 online resource (298 p.) 300 $aBibliographic Level Mode of Issuance: Monograph 311 $a0-7914-7205-1 320 $aIncludes bibliographical references (p. 233-277) and index. 327 $aState 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. 330 $aThe 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. 517 3 $aState taxation of interstate commerce 606 $aIntergovernmental tax relations$zUnited States 606 $aInterstate commerce$xTaxation$zUnited States$xStates 615 0$aIntergovernmental tax relations 615 0$aInterstate commerce$xTaxation$xStates. 676 $a336.2/01373 700 $aZimmerman$b Joseph Francis$f1928-$0275771 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910817639203321 996 $aThe silence of Congress$93917022 997 $aUNINA