Tax Cannibalization by State Corporate Taxes: Policy Implications

Authors

David Gamage, University of Missouri School of Law
Darien Shanske

Document Type

Article

Publication Date

2020

Abstract

The tax cannibalization problem is especially large for state corporate income taxes because state governments piggyback on a deeply flawed federal corporate tax base. In this article, we clarify a point of possible confusion about these issues and then discuss some policy implications.

Recommended Citation

David Gamage and Darien Shanske, Tax Cannibalization by State Corporate Taxes: Policy Implications, 95 Tax Notes State 161 (2020).
Available at: https://scholarship.law.missouri.edu/facpubs/1139