The state corporate income tax system is broken, and only Congress can fix it. The current state of affairs is problematic for states, burdensome for multistate corporations,2 and unfair to smaller, local businesses.3 States are unable to resolve these problems themselves; federal intervention is the only solution.
Quinn T. Ryan,
Beyond BATSA: Getting Serious About State Corporate Tax Reform, 67 Wash. & Lee L. Rev. 275