Tax Cannibalization by State Corporate Taxes: Revised Estimates

Authors

David Gamage, University of Missouri School of Law
Darien Shanske

Document Type

Article

Publication Date

2020

Abstract

To what extent do our prior estimates for the tax cannibalization problem still apply post-2017? In this article we address that question, focusing on the implications of the reduced federal corporate income tax rate.

Recommended Citation

David Gamage and Darien Shanske, Tax Cannibalization by State Corporate Taxes: Revised Estimates, 95 Tax Notes State 487 (2020).
Available at: https://scholarship.law.missouri.edu/facpubs/1137