Pre-Emption: Federal Statutory Intervention in State Taxation

David Wildasin

No 2007-05, Working Papers from University of Kentucky, Institute for Federalism and Intergovernmental Relations

Abstract: This paper examines the implications of Federal statutory restrictions on state government taxing powers. Such pre-emption can prevent states from pursuing policies that are best adapted to their economic circumstances and objectives, inefficiently constraining decentralized state tax policymaking. States policy choices may, however, harm the efficient operation of the US federation as a whole; in such cases, the “visible hand” of Federal pre-emption may lead to improved policy outcomes. Existing and proposed statutes that regulate state taxation of retail sales, retirement savings distributions, and corporation income illustrate the potential advantages and disadvantages of pre-emption.

Pages: 29 pages
Date: 2007-08
New Economics Papers: this item is included in nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.ifigr.org/publication/ifir_working_papers/IFIR-WP-2007-05.pdf (application/pdf)

Related works:
Journal Article: Pre–Emption: Federal Statutory Intervention in State Taxation (2007)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ifr:wpaper:2007-05

Access Statistics for this paper

More papers in Working Papers from University of Kentucky, Institute for Federalism and Intergovernmental Relations Contact information at EDIRC.
Bibliographic data for series maintained by David E. Wildasin ( this e-mail address is bad, please contact ).