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Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein
Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein
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This article examines the judicially developed rules limiting interstate tax competition in the United States and the constitutional framework out of which they arise.
Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein
Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein
Scholarly Works
If anything is clear about Cuno and the controversy the opinion has spawned, it is that Congress has the last word on the matter. Whether Congress will speak to the issues Cuno has raised is currently an open question, although in one narrow respect Congress already has. Broader legislation, however, has been introduced into Congress as the "Economic Development Act of 2005," and debate over the efficacy and wisdom of this proposal is as intense as the debate over the defensibility of Cuno itself. My purpose here is not to join that debate, although I am already on record as …