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1 Chris Atkins, A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems 1 (2005)

handle is hein.taxfoundation/bpejxz0001 and id is 1 raw text is: mher 200I.N mher 4Q By Chr out repl rect corpo- proposals coror altogether. B rd Ohio 4 toI income tax and replace ii on gross receipts (propor 1 be a pro-competitive sw were intro( up corpora of combin or (MTC) corpora taken aggressive steps to age of tax revenues. Bills n at least five states to shor -ollections through the use nitary reporting.1 Organiz Multistate Tax Commissiot at harmonization of state Los place to do note competi he internatioi Even stat( epeal are mo( corporate tax rates ii sessions.' Fourteen s moving towards, sin for all or some taxpo sales at least fifty pei ipportior .ntroducc o lot Or 0ono ?lot cot corpot 0s to re are thus two groups of si one that sees the corpot -ome tax or an impedim -ates have, or are . Ale-sales apportiot -d in five more states an 0s to move to full or mo apporor specific corpor eral economic grov Ily tax code will ofi collections. to econoiT lurlinr, to, ese two groups rages ar to the halls of Congres ant to retain and forti6 x revenues urge Congrc venue from out-of-stat, ate lawmakers urge Coi -plify state corporate t deral physical presence Comly group on corporatio ic growth, and retain corporate ad even spills ov :orporate 3 to help Col companies. Ot ces by adopt exus standa tor Lee Sheppa roa o [ over the perception that state corpor do so -. In 200 (Geo corpor he corpo orporate Col -pol COE+