On Yang's Proposed Federal Tax on Subnational Tax Incentives

Authors

David Gamage, University of Missouri School of Law
Darien Shanske

Document Type

Article

Publication Date

2019

Abstract

This essay analyzes presidential candidate Andrew Yang’s proposal to tax subnational tax incentives for companies at a rate of 100 percent.

Recommended Citation

David Gamage and Darien Shanske, On Yang's Proposed Federal Tax on Subnational Tax Incentives, 94 State Tax Notes 25 (2019).
Available at: https://scholarship.law.missouri.edu/facpubs/1142