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University of Georgia School of Law

Constitutional Law

Scholarly Works

Taxation-State and Local

2006

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Full-Text Articles in Law

Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein Jan 2006

Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein

Scholarly Works

This article examines the judicially developed rules limiting interstate tax competition in the United States and the constitutional framework out of which they arise.