81 State Tax Notes 547 (2016)
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.
Gamage, David and Shanske, Darien, "The Federal Government's Power to Restrict State Taxation" (2016). Articles by Maurer Faculty. 2442.