Harvard Law Review · 1996 · 61 citations · 0 references
LawPublic FinanceTax LawPublic EconomicsState TaxationTaxationCommerce Clause InterpretationOptimal TaxationState Tax PolicyTax HavensTax IncentivesTax ReformCommerce Clause Limits On Federal RegulationConstitutional Constraints On Tax IncentivesState Tax DeductionsState-imposed Tax LimitsTax Clauses