Nexus: there has to be a sufficient connection between the state and the taxpayer.That changed in the 1977 Complete Auto decision, where the Supreme Court permitted states to tax interstate commerce if the tax met a four-part test: For over a century and a half, states’ power of taxation stopped at their border and did not extend to interstate commerce. As Professor Daniel Shaviro put it, “Perceived tax exportation is a valuable political tool for state legislators, permitting them to claim that they provide government services for free.” įrowning on these divisive and destructive practices, the Founders inserted constitutional provisions empowering Congress and the courts to restrain state tax power. One of the reasons we have a Constitution is because of states’ impulse to do death-with-a-thousand-cuts to the national economy through their tax policy. I appreciate the opportunity to testify today on the role of Congress in ensuring that state taxation does not do harm to the national economy. Chairman, Ranking Member Franks, and Members of the Subcommittee: ![]() The Role of Congress in State Tax Legislation: Ensuring that State Taxation Does Not Do Harm to the National Economy Subcommittee on Commercial and Administrative Law The Impact of Congressional Legislation onīefore the U.S. Tax A tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. House Committee on the Judiciary, Subcommittee on Commercial and Administrative Law ![]() Download Testimony of Joseph Henchman Before the U.S.
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