Shackelford Professor Walter Hellerstein shares his opinions regarding Congress' need to define more clearly what types of state and local tax incentives are legal.
"Drawing the line: One taxpayer's economic development incentive is often another's discriminatory tax pp.12-15,"
Georgia Law Advocate Magazine:
2, Article 5.
Available at: http://digitalcommons.law.uga.edu/advocate/vol40/iss2/5