Rethinking Tax Discrimination: An Economic Approach to Preserving Open Markets and State Autonomy - Michael S. Knoll - Books - Harvard University Press - 9780674261143 - August 27, 2027
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Michael S. Knoll
Rethinking Tax Discrimination: An Economic Approach to Preserving Open Markets and State Autonomy

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Courts test tax discrimination by asking whether cross-border taxpayers are taxed like domestic taxpayers. But equal taxes can still disfavor out-of-state firms, while unequal ones often do not. Michael Knoll and Ruth Mason offer a rigorous discrimination framework that protects open markets without undermining state sovereignty.

Media Books     Hardcover Book   (Book with hard spine and cover)
To be released August 27, 2027
ISBN13 9780674261143
Publishers Harvard University Press
Pages 320
Dimensions 150 × 220 × 20 mm   ·   513 g   (Weight (estimated))

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