Parent Category: Article
Is There a Connection Between Reciprocity and Tax Competition?
|Title||Is There a Connection Between Reciprocity and Tax Competition? ||Author(S)||Jonathan C. Rork (Author) |
|Abstract|| One challenge states face in designing income tax systems is deciding how to treat nonresident earners. Numerous states have entered into reciprocity agreements with other states that exclude nonresidents’ income from the tax base. These agreements provide a unique opportunity to explore the nature of state tax competition. ...||Pagination||p 86-115|
|Journal Title||Public Finance Review|| || |
|Permanent Links||click here|| || |