In his Note, Beyond BATSA: Getting Serious About Corporate Tax Reform,1 Quinn Ryan examines several common defects of state corporate income taxes that, in isolation or in combination, create distortions, inequities, and complexity, and argues for federal legislation that would substantially reduce the problems he describes. I will expand a bit on Ryan's analysis, review some history, and argue that neither multilateral state action nor federal legislation-especially legislation that would not make matters worse-is likely to occur.
Charles E. McClure,
The Difficulty of Getting Serious About State Corporate Tax Reform, 67 Wash. & Lee L. Rev. 327