State Taxation

State taxation is the power of individual states to impose and collect taxes on persons, property, and economic activities having a substantial nexus within their territorial jurisdiction, subject to constitutional limitations arising from the commerce clause and due process requirements.

427

Publications

19.6K

Citations

699

Authors

316

Institutions

Publications per year

2017–2026

Parents

Tax Law

Children

Corporate Income TaxExcise TaxesFranchise TaxGross Receipts TaxIncome TaxationInterstate TaxationMultistate TaxationState Tax LitigationState Tax PolicyTax Appeals

Publications

427

Business Location Decisions in the United States: Estimates of the Effects of Unionization, Taxes, and Other Characteristics of States

Timothy J. Bartik · Journal of Business and Economic Statistics · 1985 · 612 citations

Social Sciences, Business Economics, Economics +14

As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes

Florian Heider, Alexander Ljungqvist · Journal of Financial Economics · 2015 · 559 citations

Public Affairs, Finance, Public Finance +14

Tax Innovation in the States: Capitalizing on Political Opportunity

Frances Stokes Berry, William D. Berry · American Journal of Political Science · 1992 · 503 citations

Social Sciences, Economics, Political Science +9

The Effect of State and Local Taxes on Economic Growth: A Time Series--Cross Section Approach

L. Jay Helms · The Review of Economics and Statistics · 1985 · 484 citations

Public Affairs, Economics, Public Finance +17

Small taxes on soft drinks and snack foods to promote health

Michael F. Jacobson, Kelly D. Brownell · American Journal of Public Health · 2000 · 380 citations

Public Affairs, Health Promotion, Public Finance +16

1–5 of 427

Authors

699

WF
William F. Fox
University of Tennessee at Knoxville, United States
10 publications · 538 citations
10
h-index
FJ
Frank J. Chaloupka
University of Illinois Chicago, United States
9 publications · 268 citations
9
h-index
JA
James Alm
Tulane University, United States
7 publications · 212 citations
7
h-index
DB
Donald Bruce
University of Tennessee at Knoxville, United States
6 publications · 363 citations
6
h-index
MN
Matthew N. Murray
University of Tennessee at Knoxville, United States
6 publications · 122 citations
6
h-index

1–5 of 699

Institutions

316

1–8 of 316

Venues

National Tax Journal
NTJ · 68 publications · 3.1K citations
33
h-index
Public Finance Review
PFR · 15 publications · 594 citations
14
h-index
SSRN Electronic Journal
Repository · 25 publications · 612 citations
14
h-index
Tobacco Control
11 publications · 445 citations
11
h-index
Southern Economic Journal
11 publications · 551 citations
11
h-index

1–5

See also State Taxation
Constitutional Limits	Equal Protection Clause Proportionality Requirement
Nexus Standards	Presence Permanent Establishment Significant Economic Presence User Engagement
Tax Types	Repatriation Taxation Customs Duties Value-added Tax Luxury Sales Tax Corporate Income Tax Wealth Taxation Excise Duties Property Tax
Administration	Taxpayer Registration Tax Return Processing Tax Assessment Tax Collection Fraud Detection Real-time Monitoring Automated Audit Evidence Predictive Analytics Anomaly Detection External Verification Profiling Risks Material Flexibility Service Quality Algorithmic Governance