Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?

Sanjay Gupta · Lillian F. Mills

35 citations0/0 files storedNational Tax Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Compliance Studies

Abstract

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.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 35 citations exist upstream.

References

1999Theories of Tax Competition 1993Altered States: Taxes and the Location of Foreign Direct Investment in America 2000Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment 1996The Income Tax Compliance Cost of Big Business 1992THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM 1984THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM 1984The Compliance Cost of the U.S. Individual Income Tax System 1998State and provincial corporate tax planning: income shifting and sales apportionment factor management

Cited by

2005Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada 2010THE EFFECTS OF STATE TAX STRUCTURE ON BUSINESS ORGANIZATIONAL FORM 2010Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.