Vanderbilt Law Review

First Page



This Article surveys selected issues in state business taxation.The topics were chosen with the hope that they would be of general interest to the conference for which this Article originally was prepared. The Article therefore eschews the detailed case analysis that typifies much of the law review writing about state and local taxation-including my own-and focuses instead on broader policy and economic questions that those concerned with state business taxation should find no less important.

Part II of this Article considers business taxes and state tax incentives. Part III discusses federal and state tax conformity. Part IV addresses a number of issues that fall under the rubric of economic analysis and state business taxation.