Is There a Connection Between Reciprocity and Tax Competition?

Material TypeArticleLanguageEnglish
TitleIs 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. ...Paginationp 86-115
SubjectEconomicsDescriptorsFinance, Public
Journal TitlePublic Finance Review  
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