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Pre-Emption: Federal Statutory Intervention in State Taxation Author info | Abstract | Publisher info | Download info | Related research | Statistics David Wildasin () (Martin School of Public Policy and Administration and Department of Economics, University of Kentucky)
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This paper examines the implications of Federal statutory restrictions on state government taxing powers. Such pre-emption can prevent states from pursuing policies that are best adapted to their economic circumstances and objectives, inefficiently constraining decentralized state tax policymaking. States policy choices may, however, harm the efficient operation of the US federation as a whole; in such cases, the “visible hand” of Federal pre-emption may lead to improved policy outcomes. Existing and proposed statutes that regulate state taxation of retail sales, retirement savings distributions, and corporation income illustrate the potential advantages and disadvantages of pre-emption.
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Paper provided by University of Kentucky, Institute for Federalism and Intergovernmental Relations in its series Working Papers with number
2007-05.
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Length: 29 pages
Date of creation: Aug 2007Date of revision:
Handle: RePEc:ifr:wpaper:2007-05Contact details of provider: Postal: Lexington, KY 40506-0027 Phone: (859) 257-5741 Fax: (859) 323-1937 Web page: http://www.ifigr.org/ More information through EDIRC
For technical questions regarding this item, or to correct its listing, contact: (David E. Wildasin).
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References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.: David E. Wildasin, 2005.
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2005-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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2005-07, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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Hendriks, Jean & Lockwood, Ben, 2005.
"Decentralization and Electoral Accountability : Incentives, Separation, and Voter Welfare ,"
The Warwick Economics Research Paper Series (TWERPS)
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"Decentralization and Electoral Accountability: Incentives, Separation, and Voter Welfare ,"
CESifo Working Paper Series
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CEPR Discussion Papers
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"Decentralization and electoral accountability: Incentives, separation and voter welfare ,"
European Journal of Political Economy ,
Elsevier, vol. 25(3), pages 385-397, September.
[Downloadable!] (restricted) David Wildasin & James Marton, 2007.
"Medicaid Expenditures and State Budgets: Past, Present, and Future ,"
Working Papers
2007-04, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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David E. Wildasin, 2006.
"Disasters: Issues for State and Federal Government Finances ,"
Working Papers
2006-07, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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David E. Wildasin, 2005.
"Fiscal Competition ,"
Working Papers
2005-05, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
David Wildasin, 2007.
"Disaster Policy in the US Federation: Intergovernmental Incentives and Institutional Reform ,"
Working Papers
2007-01, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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Albert Solé-Ollé & Pilar Sorribas-Navarro, 2006.
"The effects of partisan alignment on the allocation of intergovernmental transfers. Differences-in-differences estimates for Spain ,"
Working Papers
2006-09, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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"The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions ,"
Working Papers
2006-06, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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Other versions:
Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg, 2006.
"The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions ,"
ZEW Discussion Papers
06-68, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
[Downloadable!] Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006.
"The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!] Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2008.
"The impact of thin-capitalization rules on multinationals' financing and investment decisions ,"
Discussion Paper Series 1: Economic Studies
2008,03, Deutsche Bundesbank, Research Centre.
[Downloadable!] David Wildasin, 2007.
"Pre-Emption: Federal Statutory Intervention in State Taxation ,"
Working Papers
2007-05, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Robin Boadway & Jean-Francois Tremblay, 2005.
"A Theory of Vertical Fiscal Imbalance ,"
Working Papers
2006-04, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Other versions: Robin Boadway & Motohiro Sato, 2006.
"Bureaucratic Advice and Political Governance ,"
Working Papers
2006-03, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Other versions:
Robin Boadway & Motohiro Sato, 2006.
"Bureaucratic Advice and Political Governance ,"
Working Papers
1070, Queen's University, Department of Economics.
[Downloadable!] Robin Boadway & Motohiro Sato, 2008.
"Bureaucratic Advice and Political Governance ,"
Journal of Public Economic Theory ,
Association for Public Economic Theory, vol. 10(4), pages 503-527, 08.
[Downloadable!] (restricted) Buettner, Thiess & Wildasin, David E., 2006.
"The dynamics of municipal fiscal adjustment ,"
Journal of Public Economics ,
Elsevier, vol. 90(6-7), pages 1115-1132, August.
[Downloadable!] (restricted)
Other versions:
Thiess Buettner & David Wildasin, 2002.
"The Dynamics of Municipal Fiscal Adjustment ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!] Thiess Buettner & David E. Wildasin, 2003.
"The Dynamics of Municipal Fiscal Adjustment ,"
Public Economics
0309007, EconWPA.
[Downloadable!] David E. Wildasin & Thiess Buettner, 2005.
"The Dynamics of Municipal Fiscal Adjustment ,"
Working Papers
2005-03, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!] Christos Kotsogiannis & Robert Schwager, 2006.
"Fiscal Equalization and Yardstick Competition ,"
Working Papers
2006-15, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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Other versions: William H. Hoyt & J. William Harden, 2005.
"MSA Location and the Impact of State Taxes on Employment and Population: A Comparison of Border and Interior MSA's ,"
Working Papers
2005-01, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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Timothy J. Goodspeed & Andrew Haughwout, 2006.
"On the Optimal Design of Disaster Insurance in a Federation ,"
Working Papers
2006-14, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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Other versions: Kristian Behrens & Pierre M. Picard, 2006.
"Tax competition, location, and horizontal foreign direct investment ,"
Working Papers
2006-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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Other versions:
K Behrens & P M Picard, 2005.
"Tax Competition, Location, and Horizontal Foreign Direct Investment ,"
The School of Economics Discussion Paper Series
0517, Economics, The University of Manchester.
[Downloadable!] BEHRENS, Kristian & PICARD, Pierre M., 2005.
"Tax competition, location, and horizontal foreign direct investment ,"
CORE Discussion Papers
2005091, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
[Downloadable!] Clifford J. Carrubba & Matthew Gabel, 2005.
"Do Governments Sway European Court of Justice Decision-making?: Evidence from Government Court Briefs ,"
Working Papers
2005-06, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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Clifford J. Carrubba & Matthew Gabel & Lacey Murrah & Ryan Clough & Elizabeth Montgomery & Rebecca Schambach, 2005.
"National Party Politics and Supranational Politics in the European Union: New Evidence from the European Parliament ,"
Working Papers
2005-04, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
David Wildasin, 2007.
"Local Government Finance in Kentucky: Time for Reform? ,"
Working Papers
2007-02, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Jens Brøchner & Jesper Jensen & Patrik Svensson & Peter Birch Sørensen, 2006.
"The Dilemmas of Tax Coordination in the Enlarged European Union ,"
Working Papers
2006-11, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Marcel Gerard, 2006.
"Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation ,"
Working Papers
2006-10, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Other versions: Jens Brøchner & Jesper Jensen & Patrik Svensson & Peter Birch Sørensen, 2006.
"The Dilemmas of Tax Coordination in the Enlarged European Union ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Matthew Gabel & Kenneth Scheve, 2005.
"Estimating the Effect of Elite Communications on Public Opinion Using Instrumental Variables ,"
Working Papers
2005-02, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Ernesto Crivelli & Klaas Staal, 2006.
"Size and soft budget constraints ,"
Discussion Papers
172, SFB/TR 15 Governance and the Efficiency of Economic Systems, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
[Downloadable!]
Other versions: James Marton & David E. Wildasin, 2006.
"State Government Cash and In-kind Benefits: Intergovernmental Fiscal Transfers and Cross-Program Substitution ,"
Working Papers
2006-01, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Other versions:
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references Cited by : (explanations , Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.)
Hikaru Ogawa & David Wildasin, 2007.
"Think Locally, Act Locally: Spillovers, Spillbacks, and Efficient Decentralized Policymaking ,"
Working Papers
2007-06, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Other versions: David Wildasin, 2007.
"Pre-Emption: Federal Statutory Intervention in State Taxation ,"
Working Papers
2007-05, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
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