The Federal Government's Power to Restrict State Taxation

Authors

David Gamage, Indiana University Maurer School of LawFollow
Darien Shanske, University of California, Davis

Document Type

Article

Publication Date

2016

Publication Citation

81 State Tax Notes 547 (2016)

Abstract

This essay evaluates the limits on the U.S. federal government’s powers to restrict the taxing powers of state governments. The essay revisits earlier debates on this question, to consider the implications of the Supreme Court’s decision in National Federation of Independent Business v. Sebelius and also academic research on the problem of tax cannibalization.

Recommended Citation

David Gamage & Darien Shanske, The Federal Government's Power to Restrict State Taxation, 81 State Tax Notes 547 (2016) (2016).
Available at: https://www.repository.law.indiana.edu/facpub/2442