Concepedia

Tax Clauses

Tax Clauses is a constitutional provision within state constitutions that establishes the legal framework governing the imposition, administration, and limitations of taxation powers by state and local governments.

9

Publications

189

Citations

11

Authors

7

Institutions

Publications per year

2017–2026

0

Parents

Publications

9

Saving the States from Themselves: Commerce Clause Constraints on State Tax Incentives for Business

Peter D. Enrich · Harvard Law Review · 1996 · 61 citations

, , +14

Tax Treaty Obstacles in Implementing the Pillar Two Global Minimum Tax Rules and a Possible Solution for Eliminating the Various Challenges

Vikram K. Chand, Alessandro Turina, K. Romanovska · World Tax Journal · 2022 · 27 citations

, , +16

A light in the darkness: Recent developments in the ECJ’s direct tax jurisprudence

Suzanne Kingston · Common Market Law Review · 2007 · 25 citations

, , +13

Double Taxation: A European 'Switch in Time'?

Georg Kofler, Ruth Mason · SSRN Electronic Journal · 2007 · 22 citations · Full text

, , +13

Tax Exemptions and the Establishment Clause

Erika Lietzan · Faculty publications · 1999 · 19 citations · Full text

, , +11

1–5 of 9

Authors

11

  1. PD
    Peter D. Enrich

    1 publications · 61 citations

    1

    h-index

  2. SK
    Suzanne Kingston

    University College Dublin, Ireland

    1 publications · 25 citations

    1

    h-index

  3. HG
    Hans Gersbach

    ETH Zurich, Switzerland

    1 publications · 10 citations

    1

    h-index

  4. MT
    Maik T. Schneider

    ETH Zurich, Switzerland

    1 publications · 10 citations

    1

    h-index

  5. RA
    Richard A. Epstein

    University of Chicago, United States

    1 publications · 14 citations

    1

    h-index

1–5 of 11

Institutions

7

  1. University of Connecticut

    Storrs, United States

    1 h-index

    1 publications

    22 citations

  2. Supélec

    Gif-sur-Yvette, France

    1 h-index

    1 publications

    22 citations

  3. Shandong University of Political Science and Law

    Jinan, China

    1 h-index

    1 publications

    22 citations

  4. University of Applied Sciences and Arts of Southern Switzerland

    Manno, Switzerland

    1 h-index

    1 publications

    22 citations

  5. University of California Hastings College of the Law

    San Francisco, United States

    1 h-index

    1 publications

    12 citations

  6. University of California, Berkeley

    Berkeley, United States

    1 h-index

    1 publications

    14 citations

  7. ETH Zurich

    Zurich, Switzerland

    1 h-index

    2 publications

    20 citations

1–7 of 7

Venues

  1. The Journal of Economic History

    1 publications · 14 citations

    1

    h-index

  2. European Economic Review

    1 publications · 10 citations

    1

    h-index

  3. Faculty publications

    1 publications · 19 citations

    1

    h-index

  4. SSRN Electronic Journal

    Repository · 1 publications · 22 citations

    1

    h-index

  5. Common Market Law Review

    CMLR · 1 publications · 25 citations

    1

    h-index

1–5