Tax Cannibalization by State Corporate Taxes: Policy Implications

Authors

Darien Shanske, University of California, DavisFollow
David Gamage, Indiana University Maurer School of LaFollow

Document Type

Article

Publication Date

2-17-2020

Publication Citation

95 Tax Notes State 161 (2020)

Abstract

The tax cannibalization problem is especially large for state corporate income taxes because state governments piggyback on a deeply flawed federal corporate tax base. In this article, we clarify a point of possible confusion about these issues and then discuss some policy implications.

Comments

Part of the "Academic Perspectives in SALT" series

Recommended Citation

Darien Shanske & David Gamage, Tax Cannibalization by State Corporate Taxes: Policy Implications, 95 Tax Notes State 161 (2020) (2020).
Available at: https://www.repository.law.indiana.edu/facpub/2893