Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?
Sanjay Gupta and
National Tax Journal, 2003, vol. 56, issue 2, 355-71
Prior multistate tax research on differences in state tax rules, while investigating the effects on revenue, investment, and tax burden, is silent regarding the effect on compliance costs. We investigate factors that explain state income tax compliance costs for large firms. We find that state compliance costs increase in the number of filing states and entities (or in the number of state tax returns), firm size, and variables proxying for state tax complexity. Our evidence that multistate disconformity increases compliance cost burdens informs the debate about the costs of tax competition.
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4) Track citations by RSS feed
Downloads: (external link)
https://www.ntanet.org/NTJ/56/2/ntj-v56n02p355-71- ... -state-corporate.pdf (application/pdf)
https://www.ntanet.org/NTJ/56/2/ntj-v56n02p355-71- ... state-corporate.html (text/html)
Access to most recent volumes (current and past two years) is restricted to subscribers and members of the National Tax Association.
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:56:y:2003:i:2:p:355-71
Access Statistics for this article
National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry
More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by Sally Sztrecska ().