全球智库信息集成服务系统(G2TT): Brief of the tax economists as amici curiae in Maryland Comptroller v. Wynne

G2TT

来源类型	Testimony
规范类型	其他
	Brief of the tax economists as amici curiae in Maryland Comptroller v. Wynne
	Christopher DeMuth; Kevin A. Hassett; Alan D. Viard; Alex Brill; Alan J. Auerbach; Robert J. Shapiro; R. Glenn Hubbard; Brian Galle
发表日期	2014-09-29
出版年	2014
语种	英语
摘要	SUMMARY OF ARGUMENT The Maryland income tax scheme at issue here is as discriminatory as any tariff. Its discriminatory nature does not arise, as the Maryland Court of Appeals reasoned, from the risk that it may combine with some other state’s tax system to tax the same income twice. Rather, like an import or export tariff, Maryland’s income tax scheme is discriminatory in and of itself because it systematically imposes tax burdens on interstate economic activity that are greater than the burdens imposed on economic activity conducted solely within Maryland. This discriminatory burden exists no matter how other states treat income earned in their jurisdictions. Maryland has created this discriminatory burden as a result of its decision to tax both income earned by residents outside the state and income earned bynonresidents within the state at a comparable rate to the tax it imposes on income earned by residents within the state. In the terminology of cross-border tax policy, Maryland’s tax on income earned by nonresidents within the state and the tax on income earned by residents outside the state constitute taxes on “inbound transactions” and “outbound transactions,” respectively. Taxes on such inbound and outbound transactions do not create separate and unrelated burdens on interstate commerce. On the contrary, because interstate commerce flows in both directions across state lines, these taxes combine to impose a double burden on cross-border activity. Incentives to engage in interstate commerce are unavoidably impaired when the combined tax burden on inbound and outbound transactions exceeds the tax burden on purely within-state transactions. States have a wide range of options in designing tax schemes that would avoid such discriminatory impairment and that would be truly neutral as to interstate commerce. For example, states could tax only the income of residents wherever earned, or they could tax only income earned within the state, whether by residents or nonresidents. States could also tax both inbound and outbound transactions, as long as the combined tax burden does not exceed the tax on within-state transactions.
主题	Public Economics
标签	income tax ; State taxes ; Tax reform ; US Constitution
URL	https://www.aei.org/research-products/testimony/brief-of-the-tax-economists-as-amici-curiae-in-maryland-comptroller-v-wynne/
来源智库	American Enterprise Institute (United States)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/209825
推荐引用方式 GB/T 7714	Christopher DeMuth,Kevin A. Hassett,Alan D. Viard,et al. Brief of the tax economists as amici curiae in Maryland Comptroller v. Wynne. 2014.