id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-390	Mason, Ruth	Common Markets, Common Tax Problems	2022	30	.pdf	application/pdf	14458	630	52	[Vol. 8:7 Common Markets, Common Tax Problems I. COMMON TAx PROBLEMS A. State Tax Discrimination Probably the tax area in which the United States and the European Union most resemble each other is the prohibition of state tax discrimination.2 Both common markets ban tax discrimination by one state against residents of a fellow state.2' In the United States, the Constitution prohibits discriminatory state taxes under the Commerce, Privileges and Immunities, and Equal Protection Clauses.22 Of these provisions, the Commerce Clause has the broadest implications for state taxation. See Camps Newfound/Owatonna, Inc., v. Town of Harrison, 520 U.S. 564, 610-611 (1997) (Thomas, J., dissenting). 20071 Florida Tax Review problems with the judicial standards for state tax discrimination, surprisingly few concrete suggestions for improvement have been made in this area.35 One solution to these problems might be to abandon judicial review of state taxes altogether.	cache/ftr-390.pdf	txt/ftr-390.txt