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An Analytical Approach To State Tax Discrimination Under The Commerce Clause, Philip M. Tatarowicz, Rebecca F. Mims-Velarde
An Analytical Approach To State Tax Discrimination Under The Commerce Clause, Philip M. Tatarowicz, Rebecca F. Mims-Velarde
Vanderbilt Law Review
The commerce clause as an instrument of federalism facilitates a system of government that places a national government over fifty sovereign states. Federalism requires a balancing of the interest in a unified national approach to government with the competing interest in state sovereignty. As Justice Brennan explained:
"Our Constitution is an instrument of federalism. The Constitution furnishes the structure for the operation of the States with respect to the National Government and with respect to each other.. ..Because there are 49 States and much of the Nation's commercial activity is carried on by enterprises having contacts with more States than …