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英文文献：State taxation of interstate commerce and income flows: The economics of neutrality-州际贸易和收入流动的州税:中立经济学
英文文献作者：Alan D. Viard,Ryan Lirette
英文文献摘要：
Although the U.S. Supreme Court has long held that the Commerce Clause of the U.S. Constitution prohibits state taxes that discriminate against interstate commerce, it has failed to provide a clear explanation of which taxes are discriminatory. In this paper, we provide an economic analysis that distinguishes neutral and discriminatory state taxation of interstate commerce. We show that state taxes discriminate against interstate commerce if the combined tax burden on inbound and outbound transactions exceeds the tax on intrastate transactions. The analysis reveals that current state individual income tax systems systematically discriminate against interstate commerce.
虽然美国最高法院长期以来一直认为，《美国宪法》的商业条款禁止征收歧视州际贸易的州税，但它并没有明确解释哪些税是歧视性的。在本文中，我们提供了一个经济分析来区分中性和歧视性州际贸易税。我们表明，如果入境和出境交易的综合税收负担超过了州内交易的税收，州税就歧视州际贸易。分析表明，现行的州个人所得税制度对州际贸易存在系统性的歧视。
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