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Interstate Corporate Income Taxation-Recent Revolutions And A Modern Response, Eugene F. Corrigan
Interstate Corporate Income Taxation-Recent Revolutions And A Modern Response, Eugene F. Corrigan
Vanderbilt Law Review
In recent years significant technical advances have enabled large corporations to sell into states from great distances and with a minimum of contact in those states. Nevertheless, the states and their political subdivisions are confronted with the claims of corporations that jurisdictional barriers to corporate income taxes should be raised, that improved enforcement techniques should be prohibited, and that certain classes of income should be immunized completely from state taxation. These revolutionary technical advances have created both major tax administration problems and tax administration opportunities for the states. Some of the latter, however, remain unexploited. This article examines the ramifications …