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Tax Exporting and the Commerce Clause: Reflections on Commonwealth Edison

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NBER1981-09-01 更新2025-01-04 收录
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This paper appraises the conflicting contentions found in the majority and dissenting opinions in Commonwealth Edison Co. et al. v. Montana et al. about the feasibility of basing findings of constitutionality under the Interstate Commerce Clause on the results of incidence analysis. Severance taxes,

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1981-09-01
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