Darien Shanske (UC-Davis; Google Scholar), Loper Bright, (Increased?) State Capacity, and (Perhaps?) Pyrrhic Taxpayer Victories, 113 Tax Notes St. 355 (Aug. 5, 2024):
This short essay is a first consideration of how Loper Bright might impact state tax administration. It argues that the indirect impact might be significant if, for example, states with income taxes end up conforming with poor post-Loper Bright regulations or judicial decisions.
The proposed solution is for state legislators to impose a waiting period before new federal regulations or decisions are considered incorporated into state law.
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