A New Theory of the State Corporate Income Tax: The State Corporate Income Tax as Retail Sales Tax Complement

Authors

Darien Shanske, UC Hastings College of the LawFollow

Recommended Citation

Darien Shanske, A New Theory of the State Corporate Income Tax: The State Corporate Income Tax as Retail Sales Tax Complement, 66 Tax L. Rev. 305 (2013).
Available at: https://repository.uclawsf.edu/faculty_scholarship/1425

Publication Date

2013

Document Type

Article

Publication Title

Tax Law Review