Coordination of Federal and State Tax Systems

Archive Report


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Richard M. Boeckel, Editor.

Multiplication of Duplicating Levies

New Levies Enacted by Legislatures of the States

Hard-Pressed for additional revenues to meet relief, social security, and other costs, legislatures now in session in many of the states will overhaul their tax systems, adding new types of taxes and revising existing levies. Several have already done so.1 Although comprehensive changes in the federal tax structure this year are unlikely,2 the present movement in the states to diversity tax sources will aggravate the growing conflict between federal and state tax systems over which ...

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