Chapters in this book

1. Front Matter i
2. Contents vii
3. Preface viii
4. Acknowledgments xi
5. State Competition for Tax Revenue 1
6. Excise and Documentary Taxes 23
7. Severance Taxes 47
8. The Nonresident Income Tax 61
9. Corporate Income Taxation 79
10. Escheats and Tax Revenue Competition 105
11. Competition for Other Tax Resources 131
12. The Silence of Congress 153
13. Fairness in Taxation of Interstate Income 175
14. Notes 193
15. Bibliography 233
16. Index 279