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Full-Text Articles in Law
Tax Cannibalization By State Corporate Taxes: Policy Implications, Darien Shanske, David Gamage
Tax Cannibalization By State Corporate Taxes: Policy Implications, Darien Shanske, David Gamage
Articles by Maurer Faculty
The tax cannibalization problem is especially large for state corporate income taxes because state governments piggyback on a deeply flawed federal corporate tax base. In this article, we clarify a point of possible confusion about these issues and then discuss some policy implications.
Tax Cannibalization By State Corporate Taxes: Revised Estimates, David Gamage, Darien Shanske
Tax Cannibalization By State Corporate Taxes: Revised Estimates, David Gamage, Darien Shanske
Articles by Maurer Faculty
To what extent do our prior estimates for the tax cannibalization problem still apply post-2017? In this article we address that question, focusing on the implications of the reduced federal corporate income tax rate.