The Future of State Taxation

State tax systems have generally not changed dramatically over the last 50 years. Yet, as the century comes to an end, those systems face profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This book is a collection of essays from leading tax scholars on the future of state taxation. The authors address a wide variety of issues concerning the major sources of state tax revenue, and provide their insights as to what has worked in the past and what will or will not work in the future.