Tax Cannibalization by State Corporate Taxes: Revised Estimates

Authors

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

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.

Comments

Part of the "Academic Perspectives in SALT" series

Recommended Citation

David Gamage & Darien Shanske, Tax Cannibalization by State Corporate Taxes: Revised Estimates, 95 Tax Notes State 487 (2020) (2020).
Available at: https://www.repository.law.indiana.edu/facpub/2895