Without the default rule established in McCulloch v. Maryland, the states would make mincemeat of the federal structure.
Mike Rappaport’s latest post on the dormant Commerce Clause makes an excellent and hugely important point. (It has to do with a potentially exclusive Commerce Clause, and how that plays out in a statutory setting.) I swear I’ll get around to commenting on it, the minute I come up for air.
As previously described, Maryland imposes local taxes on residents’ income wherever earned, without crediting taxes already paid to other states (where that income was earned). The question is whether that form of double taxation constitutional. It is—unless the dormant Commerce Clause prohibits it. Wynne is shaping up as the biggest dormant Commerce Clause case in over two decades.
Contributors here are Edward A. Zelinsky, Dan T. Coenen, Brannon P. Denning & Norman R. Williams, Adam P. Thimmesch, and yours truly. The spirited exchange contains all you need to know about the case and the subject. And then some