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• Understanding uniformity and diversity in state corporate income taxes 

  This article describes generic forces creating uniformity and diversity in state corporate income taxes, examines several episodes in the evolution...

  National Tax Journal, 03/01/08 by Charles E. McLure, Jr. · More from publication

• The Crisis in Tax Administration 

  The Crisis in Tax Administration. Edited by HENRY J. AARON and JOEL SLEMROD. Washington: Brookings Institution Press, 2004, pp. 402. The Crisis...

  National Tax Journal, 03/01/07 by Charles E. McLure, Jr. · More from publication

• A few things the tax reform panel needs to remember 

  "Drop Kick Me Jesus Through The Goalposts Of Life" "Drop Kick Me Jesus Through The Goalposts Of Life" This title of a country and western song...

  National Tax Journal, 09/01/05 by Charles E. McLure, Jr. · More from publication

• Understanding the nuttiness of state tax policy: when states have both too much sovereignty and not enough 

  INTRODUCTION INTRODUCTION Several years ago I published a paper on the nuttiness of state and local taxes (McLure, 2002). These are among the...

  National Tax Journal, 09/01/05 by Charles E. McLure, Jr. · More from publication

• Corporate tax harmonization for the single market: what the European Union is thinking; Bottom-line issues for American business 

  When corporations operate in several jurisdictions that impose income taxes, it is necessary to divide taxable income among them. The Commission of...

  Business Economics, 10/01/04 by Charles E. McLure, Jr. · More from publication

• The tax assignment problem: ruminations on how theory and practice depend on history 

  This paper discusses how the theory and the practice of tax assignment--which level of government should tax what, and how--depend on history. It...

  National Tax Journal, 06/01/01 by Charles E. McLure, Jr. · More from publication

• Implementing state corporate income taxes in the digital age 

  This paper reviews issues in application of the state corporate income tax to income from electronic commerce. After examining potential arguments...

  National Tax Journal, 12/01/00 by Charles E. McLure, Jr. · More from publication

• Rethinking sales and local realiance on the retail sales tax: Should we fix the sales tax or discard it? 

  I. INTRODUCTION Electronic commerce (e-commerce) has appeared with the suddenness of a comet. Having first been detected as a tiny speck emerging...

  Brigham Young University Law Review, 01/01/00 by McLure, Charles E Jr · More from publication

• The economic case for foreign tax credits for cash flow taxes 

  Since consumption-based direct taxes typically include a business-level cash flow tax (CFT), any foreign country considering such a tax system...

  National Tax Journal, 03/01/98 by Charles E. McLure, Jr. · More from publication

• Electronic commerce, state sales taxation, and intergovernmental fiscal relations 

  State sales taxes, designed to tax local merchants selling manufactured products, cannot easily accommodate electronic commerce, "the use of...

  National Tax Journal, 12/01/97 by Charles E. McLure, Jr. · More from publication