95 Tax Notes State 487 (2020)
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.
Gamage, David and Shanske, Darien, "Tax Cannibalization by State Corporate Taxes: Revised Estimates" (2020). Articles by Maurer Faculty. 2895.