Interstate Relations: The Neglected Dimension of Federalism

By Joseph F. Zimmerman | Go to book overview

Whereas interstate tax revenue competition generates friction among many states, they nevertheless cooperate formally and informally on a wide range of activities and programs as explained in Chapter 10. In particular, the Multistate Tax Commission seeks to promote uniformity in the taxation of multistate and multinational corporations, thereby promoting the equitable collection of taxes by each state and easing the compliance burden placed upon the corporation.


NOTES
1
Revenu Diversification: State and Local Triavel Taxes ( Washington, D.C.: U.S Advisory Commission on Intergovernmental Relations, 1994). See also Ellen Perlman, "Taxing Travelers to the Hilt", Governing, December 1994, pp. 20-1
2
Cigarette Tax Evasion: A Second Look ( Washington, D.C.: U.S. Advisory Commission on Intergovernmental Relations, 1985), p. 11
3
Shelly Murphy, "Drive Free and Lie? Not on His Watch", The Boston Globe, May 6, 1995, pp. 1 and 6
4
"State Pioneers Tax Change for Visiting Athletes", Times Union ( Albany, N.Y.), August 4, 1994, p. B-2
5
Northwestern States Portland Cement Company v. Minnesota, 358 U.S. 490 ( 1959) See also 71 Stat. 555 and 15 U.S.C.A. §§381-4 ( 1995 Supp.)
6
See Railroad Revitalization and Regulatory Reform Act of 1976, 90 Stat. 31, 49 U.S.C.A. § 11503 ( 1994); Tax Reform Act of 1976, 90 Stat. 1914, 15 U.S.C.A. §391 ( 1995 Supp.); Airline Deregulation Act of 1978, 92 Stat. 1708, 49 U.S.C.A. § 1513(s) ( 1994); Motor Carrier Act of 1980,94 Stat. 793,49 U.S.C.A. §11503(a) ( 1994); TaxReformActof 1976, 90 Stat. 31, 49 U.S.C.A. § 11503 ( 1994); An act to Clarify the Liability of National Banks for Certain Taxes, 83 Stat. 434,12 U.S.C.A. §548 ( 1989 and 1995 Supp.); and Home Owners Loan Act of 1993 as Amended, 12 U.S.C.A. § 1264(h) ( 1989 and 1995 Supp.)
7
Case of the State Freight Tax, 82 U.S. 232 ( 1872)
9
James K. Batten, "Tax, Law Aides to Map Cigarette Bootleg War", Knickerbocker News ( Albany, N.Y.), August 30, 1967, p. 3B
10
"At Cigarette Tax Enforcement Conference, New York City, September 12, 1967". Public Papers of Nelson A. Rockefeller: 1967 ( Albany, N.Y.: Office of the Governor, 1968), p. 1311
11
John L. Considine, "Cigarette Smuggling Big Business", Knickerbocker News ( Albany, N.Y.), January 22, 1971, p. 16A
12
Cigarette Tax Evasion: A Second Look, p. 2
13
"Massachusetts Tax is Good News", The Keene (N.H.) Sentinel, January 4, 1993, p. 5
14
"Whopping Tax Reduces Bay State Cigarette Purchases", The Union Leader ( Manchester, N.H.), November 19, 1993, p. 22
15
"Vt. Benefits from NY, Mass. Taxes", The Union Leader ( Manchester, N.H.), June 22, 1993, p. 7
16
Craig Brandon, "Butt Smugglers", Times Union ( Albany, N.Y.), June 24, 1993, p. 1.

-180-

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Interstate Relations: The Neglected Dimension of Federalism
Table of contents

Table of contents

  • Title Page iii
  • Contents v
  • Preface vii
  • 1 - Relations between States 1
  • Notes 13
  • 2 - Referee Role of the Supreme Court 17
  • Notes 29
  • 3 - Interstate Compacts and Agreements 33
  • Notes 55
  • 4 - Full Faith and Credit 59
  • Notes 81
  • 5 - Privileges and Immunities 87
  • Notes 99
  • 6 - Refidition of Fugitives from Justice 103
  • Notes 114
  • 7 - Interstate Economic Protectionism 117
  • Notes 136
  • 8 - Interstate Competition for Tourists, Sports Franchises, and Business Firms 141
  • Notes 158
  • 9 - Interstate Tax Revenue Competition 161
  • Notes 180
  • 10 - Formal and Informal Interstate Cooperation 185
  • Notes 207
  • 11 - Model for Improved Interstate Relations 213
  • Notes 233
  • Bibliography 237
  • Index 259
  • About the Author *
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