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Drawing The Line: One Taxpayer's Economic Development Incentive Is Often Another's Discriminatory Tax, Walter Hellerstein

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Shackelford Professor Walter Hellerstein shares his opinions regarding Congress' need to define more clearly what types of state and local tax incentives are legal. Prof. Hellerstein was asked to provide testimony on these issues at a U.S. Senate hearing before the Subcommittee on International Trade of the Committee on Finance. He also testified on this topic before a U.S. House of Representatives subcommittee and provided an overview of the American debate to the United Kingdom’s Treasury Department, which faces similar issues in relation to Member States of the European Union seeking to encourage economic growth and productivity in their respective …