Abstract
Locational distortions created by sourcebased state corporate income taxes could be eliminated by integrating state corporate and personal income taxes. It would be fairly simple for states to provide either complete integration (for retained earnings , as well as dividends) or merely relief from double taxation of dividends , if they could employ information generated by federal integration or dividend relief. But substantial loss of state fiscal autonomy, and perhaps significant interstate redistributions of tax revenues , would be involved. Integration or dividend relief would be difficult for states to implement , acting alone.
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