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Beyond Batsa: State Taxation Without State Boundaries?, Neil V. Birkhoff
Beyond Batsa: State Taxation Without State Boundaries?, Neil V. Birkhoff
Washington and Lee Law Review
In his Note, Beyond BA TSA: Getting Serious About State Corporate Tax Reform, Quinn Ryan provides us with the following: (1) an overview of the problem of diminishing state corporate tax revenues;2 (2) the basic legal principles applicable in administering state corporate income taxes;3 and (3) a history of the development of state tax nexus standards.4 Ryan uses the Business Activity Tax Simplification Act of 2009 (BATSA) to point out where reform is necessary and argues that BATSA is not the answer.6 While Ryan notes the myriad of problems with corporate income tax apportionment statutes 7 he leaves the mechanics …
Beyond Batsa: Getting Serious About State Corporate Tax Reform, Quinn T. Ryan
Beyond Batsa: Getting Serious About State Corporate Tax Reform, Quinn T. Ryan
Washington and Lee Law Review
The state corporate income tax system is broken, and only Congress can fix it. The current state of affairs is problematic for states, burdensome for multistate corporations,2 and unfair to smaller, local businesses.3 States are unable to resolve these problems themselves; federal intervention is the only solution.
The Difficulty Of Getting Serious About State Corporate Tax Reform, Charles E. Mcclure
The Difficulty Of Getting Serious About State Corporate Tax Reform, Charles E. Mcclure
Washington and Lee Law Review
In his Note, Beyond BATSA: Getting Serious About Corporate Tax Reform,1 Quinn Ryan examines several common defects of state corporate income taxes that, in isolation or in combination, create distortions, inequities, and complexity, and argues for federal legislation that would substantially reduce the problems he describes. I will expand a bit on Ryan's analysis, review some history, and argue that neither multilateral state action nor federal legislation-especially legislation that would not make matters worse-is likely to occur.