Knowledge Center

Monday, May 28, 2012

No Uniformity Shouldn't Be Enough: How the MTC Has Failed

Lutz, Christopher. "No Uniformity Shouldn't Be Enough: How the MTC Has Failed." State Tax Notes. Tax Analysts. May 28, 2012.

>The business community has long awaited a uniform approach to states' corporate income taxes. Without a uniform rule, "there is a risk of both over-taxation and under-taxation of multi-state businesses," as John Swain of the University of Arizona has said...

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