Abstract
I. Introduction
II. One Tax System to Rule Them All ... A. The Current System ... B. The Proposed System ... 1. Tax Assignment ... 2. Intergovernmental Transfers ... 3. Expenditure Responsibility ... C. Constitutional Viability
III. Analysis of the One Tax System Proposal ... A. Tax Policy Considerations ... 1. Economic Efficiency ... 2. Tax Administrative Complexity ... 3. Equity ... B. Fiscal Federalism Considerations ... 1. Tax-Specific Considerations ... 2. Tax-Coordination Considerations ... 3. Behavioral Economics and the Benefits of Interstate Governmental Competition
IV. Other Alternatives ... A. Uniform Taxpayer Nexus and Apportionment ... B. Full Uniformity Except Tax Rates
V. Conclusions
Recommended Citation
Peter A. Prescott,
One Tax to Rule Them All: Rethinking Fiscal Federalism’s Tax-Assignment Problem,
96 Neb. L. Rev. 1
(2017)
Available at: https://digitalcommons.unl.edu/nlr/vol96/iss1/2