TY - BOOK AU - Zimmerman,Joseph Francis TI - Silence of congress : state taxation of interstate commerce SN - 9780791472057 AV - HJ275 .Z56 2007 U1 - 336.201373 22 PY - 2007/// CY - Albany PB - State University of New York Press KW - Intergovernmental tax relations KW - United States KW - Interstate commerce KW - Taxation KW - States N1 - Includes bibliographical references (p. 233-277) and index; State competition for tax revenue -- Excise and documentary taxes -- Severance taxes -- The nonresident income tax -- Corporate income taxation -- Escheats and tax revenue -- Competition for other tax resources -- The silence of Congress -- Fairness in taxation of interstate income UR - http://www.loc.gov/catdir/toc/ecip076/2006100301.html ER -