The Road to South Carolina
Intergovernmental Tax Immunity and the Constitutional Status of Federalism
Bibliographic Data
| ID | 6375114 |
|---|---|
| Authors | Margaret T Wrightson (corresponding author) |
| Year | 1989 |
| Publication date | 1989-01-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Publius The Journal of Federalism (JOURNAL) |
| Journal identifiers | ISSN: 0048-5950 • E-ISSN: 1747-7107 |
| Publisher | Oxford University Press (OUP) (PUBLISHER) |
| DOI | 10.1093/oxfordjournals.pubjof.a037808 |
| OpenAlex | W2318067438 |
| Language | EN |
| Citations received | 1 |
In South Carolina v. Baker the Supreme Court struck a powerful blow at constitutional federalism. As a result of this landmark case, the question of whether issuing tax exempt bonds is a sovereign right of the states or a privilege they are accorded by the national government has been settled. Relying in part on precedent from Garcia, the Court determined that immunity is not a right under the Tenth Amendment. In addition, South Carolina established a new doctrine of intergovernmental tax immunity which formally accords superior powers to the national government. Taken together, these results have implications for the future course of intergovernmental fiscal policy as well as the basic character of the relationship between the national and state and local governments
Commerce Clause · Constitution · Federalism · Government (linguistics · Political science · Politics · Sovereign immunity · State (computer science · Supreme court · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization · Public Administration
| Citations per year | 0.03 |
|---|---|
| Citation span | 1990 - 1990 (1) |
| Highly cited | No |