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The silence of Congress : state taxation of interstate commerce

The silence of Congress : state taxation of interstate commerce

자료유형
단행본
개인저자
Zimmerman, Joseph Francis , 1928-.
서명 / 저자사항
The silence of Congress : state taxation of interstate commerce / Joseph F. Zimmerman.
발행사항
Albany :   State University of New York Press ,   2007.  
형태사항
xi, 284 p. ; 24 cm.
ISBN
9780791472057 (alk. paper)
내용주기
State competition for tax revenue -- Excise and documentary taxes -- Severance taxes -- The nonresident income tax -- Corporate income taxation -- Escheats and tax revenue -- Competition for other tax resources -- The silence of Congress -- Fairness in taxation of interstate income.
서지주기
Includes bibliographical references (p. 233-277) and index.
일반주제명
Intergovernmental tax relations -- United States. Interstate commerce -- Taxation -- United States -- States.
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010 ▼a 2006100301
020 ▼a 9780791472057 (alk. paper)
035 ▼a (KERIS)REF000012928934
040 ▼a DLC ▼c DLC ▼d DLC ▼d 211009
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050 0 0 ▼a HJ275 ▼b .Z56 2007
082 0 0 ▼a 336.2/01373 ▼2 22
090 ▼a 336.201373 ▼b Z72s
100 1 ▼a Zimmerman, Joseph Francis , ▼d 1928-.
245 1 4 ▼a The silence of Congress : ▼b state taxation of interstate commerce / ▼c Joseph F. Zimmerman.
246 3 0 ▼a State taxation of interstate commerce
260 ▼a Albany : ▼b State University of New York Press , ▼c 2007.
300 ▼a xi, 284 p. ; ▼c 24 cm.
504 ▼a Includes bibliographical references (p. 233-277) and index.
505 0 ▼a State competition for tax revenue -- Excise and documentary taxes -- Severance taxes -- The nonresident income tax -- Corporate income taxation -- Escheats and tax revenue -- Competition for other tax resources -- The silence of Congress -- Fairness in taxation of interstate income.
650 0 ▼a Intergovernmental tax relations ▼z United States.
650 0 ▼a Interstate commerce ▼x Taxation ▼z United States ▼x States.
945 ▼a KINS

소장정보

No. 소장처 청구기호 등록번호 도서상태 반납예정일 예약 서비스
No. 1 소장처 중앙도서관/서고6층/ 청구기호 336.201373 Z72s 등록번호 111441066 도서상태 대출가능 반납예정일 예약 서비스 B M

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