The importance of state and local tax planning -- Constitutional law limitations -- Corporate income/franchise taxes -- Sales and use taxes -- Property taxes -- Unemployment taxes -- Mergers, acquisitions, and restructuring -- Credits and incentives -- Taxation of electronic commerce -- Income...

The author looks at effective business tax rates for the states; he finds much variance among the states. The highest effective tax rates tend to be among East Coast states, but Massachusetts has suprisingly low rates, the author says

This study examines the optimal location choice decisions of a two-state firm in response to changing state corporate income tax rates and tax structures. Because the firm can engineer its tax liability by manipulating between-state location of sales, property, and payroll, changes in relative...