Interstate Tax Uniformity and the Multistate Tax Commission

W. Bartley Hildreth · Matthew N. Murray · David L. Sjoquist

13 citations0/0 files storedNational Tax Journal

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Corporate Taxation and Avoidance Economic and Fiscal Studies Local Government Finance and Decentralization

Abstract

Concerns over nonconformity of state tax systems mounted through the 20th century as the multistate presence of businesses expanded. Fearing federal intervention and the loss of state tax sovereignty, the Multistate Tax Commission (MTC) was established in 1967 to help promote uniformity in state taxation. This paper examines the role of the MTC in securing greater uniformity of state corporate income taxes. We discuss the activities of the MTC, the prospect for securing voluntary interstate cooperation, the degree of uniformity achieved by the MTC and alternative mechanisms for achieving greater harmony in state taxation.

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References

1981The Evolution of Cooperation 1984The Evolution of Cooperation.1999Theories of Tax Competition 2003Tax Competition and Tax Coordination in the European Union 2002INTERSUBJECTIVITY IN ECONOMICS 2004Horizontal Federalism: Exploring Interstate Interactions 1981The Elusive Incidence of the Corporate Income Tax: The State Case 2002Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis

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