Argues for greater congressional oversight of state taxation of interstate commerce.
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Editorial Reviews
From the Back Cover
The Silence of Congress is the first book to examine state taxation of interstate commerce and the relative inactivity on the part of Congress to regulate such commerce. As states actively seek to maximize tax revenues, congressional silence has affected both citizens and corporations and resulted in myriad tax inequalities from one state to another on such things as personal income, estates, cigarettes and alcoholic beverages, tourism, and even visiting athlete status. Inconsistencies also affect a state's ability to attract and hold lucrative business investments such as sports franchises and gambling facilities. Noting that Congress has been slow to take advantage of the broad powers granted it by the United States Constitution in this area, Joseph F. Zimmerman evaluates the usefulness of Adam Smith's four universally acclaimed maxims of fair taxation and recommends changes to ground rules that would increase cooperation between states while aiding in the creation of a more perfect economic union.
"This book is extremely well organized and written, and is supported by careful and appropriate research. It fills an intellectual void that accounts for why various states have such different tax policies." -- Nelson Wikstrom, coauthor of American Intergovernmental Relations: A Fragmented Federal Polity
About the Author
Joseph F. Zimmerman is Professor of Political Science at the University at Albany, State University of New York. He is the author of many books, including Interstate Disputes: The Supreme Court's Original Jurisdiction and Congressional Preemption: Regulatory Federalism, both also published by SUNY Press.
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Key Phrases - Statistically Improbable Phrases (SIPs):
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tax revenue competition, jock tax, dormant interstate commerce clause, direct shipment laws, interstate administrative agreements, tax maxims, commuter income tax, nonresident income tax, multijurisdictional corporations, documentary taxes, interstate income, tax exportation, fuel agreement, residents for income taxes, cigarette excise tax, business profits tax, state excise taxes, income tax statute, preemption statutes, unitary business, valorem property tax, taxation statutes, severance taxes, plaintiff states, state taxation Key Phrases - Capitalized Phrases (CAPs): (learn more)
Supreme Court, New Hampshire, New York, The Silence of Congress, New Jersey, United States, Fourteenth Amendment, New Mexico, District Court, District of Columbia, Rhode Island, Adam Smith, National Conference of Commissioners, Court of Appeals, Taxation of Interstate Income, Jenkins Act, The Nonresident Income Tax, Alexander Hamilton, Twenty-first Amendment, Japan Line Limited, International Fuel Agreement, North Carolina, House of Representatives, Northwestern States Portland Cement Company, Walter Hellerstein Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
tax revenue competition, jock tax, dormant interstate commerce clause, direct shipment laws, interstate administrative agreements, tax maxims, commuter income tax, nonresident income tax, multijurisdictional corporations, documentary taxes, interstate income, tax exportation, fuel agreement, residents for income taxes, cigarette excise tax, business profits tax, state excise taxes, income tax statute, preemption statutes, unitary business, valorem property tax, taxation statutes, severance taxes, plaintiff states, state taxation Key Phrases - Capitalized Phrases (CAPs): (learn more)
Supreme Court, New Hampshire, New York, The Silence of Congress, New Jersey, United States, Fourteenth Amendment, New Mexico, District Court, District of Columbia, Rhode Island, Adam Smith, National Conference of Commissioners, Court of Appeals, Taxation of Interstate Income, Jenkins Act, The Nonresident Income Tax, Alexander Hamilton, Twenty-first Amendment, Japan Line Limited, International Fuel Agreement, North Carolina, House of Representatives, Northwestern States Portland Cement Company, Walter Hellerstein Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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