Document Type
Article
Publication Date
2-10-2020
Publication Citation
95 Tax Notes State 487 (2020)
Abstract
To what extent do our prior estimates for the tax cannibalization problem still apply post-2017? In this article we address that question, focusing on the implications of the reduced federal corporate income tax rate.
Recommended Citation
Gamage, David and Shanske, Darien, "Tax Cannibalization by State Corporate Taxes: Revised Estimates" (2020). Articles by Maurer Faculty. 2895.
https://www.repository.law.indiana.edu/facpub/2895
Comments
Part of the "Academic Perspectives in SALT" series