The Federal Government's Power to Restrict State Taxation

Authors

David Gamage, University of Missouri School of Law
Darien Shanske

Document Type

Article

Publication Date

2016

Abstract

This essay evaluates the limits on the U.S. federal government’s powers to restrict the taxing powers of state governments. The essay revisits earlier debates on this question, to consider the implications of the Supreme Court’s decision in National Federation of Independent Business v. Sebelius and also academic research on the problem of tax cannibalization.

Recommended Citation

David Gamage and Darien Shanske, The Federal Government's Power to Restrict State Taxation, 81 State Tax Notes 547 (2016).
Available at: https://scholarship.law.missouri.edu/facpubs/1153