Federal Constitutional Restraints on Tax Competition among the American States

Authors

Walter Hellerstein, University of Georgia School of LawFollow

In LIBER AMICORUM JACQUES MALHERBE (Bruxelles: Bruylant, 2006), pp. 563-583

Abstract

This article examines the judicially developed rules limiting interstate tax competition in the United States and the constitutional framework out of which they arise.

Repository Citation

Walter Hellerstein, Federal Constitutional Restraints on Tax Competition among the American States (2006),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/7