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

Shanske, Darien and Gamage, David, "Tax Cannibalization by State Corporate Taxes: Policy Implications" (2020). Articles by Maurer Faculty. 2893.
https://www.repository.law.indiana.edu/facpub/2893