Pre-Emption: Federal Statutory Intervention in State Taxation
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摘要: 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 constrain- ing decentralized tax policymaking. States policy choices may however, harm efficient operation US federation as a whole; in such cases "visible hand" lead improved outcomes. Existing proposed statutes regulate taxation retail sales retirement savings distribu- tions corporation income illustrate potential advantages disadvantages pre-emption.
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