An Item of Interest...

[sen.horn@ix.netcom.com (Ray DiRossi)]

Dr. Peter D. Enrich, Associate Professor - 
Northeastern University School of Law, has 
published research entitled “Saving the States 
from Themselves: Commerce Clause Constraints on 
State Tax Incentives for Business,” in the 
December 1996 edition of the Harvard Law Review.  
This scholarly review eloquently states how state 
tax incentives used to attract businesses, 
actually harm states and their citizens.  
Professor Enrich further argues that the Commerce 
Clause may provide the only realistic restraint 
for mitigating the “Second Civil War.”

The paper comments extensively on legal aspects of 
the Commerce Clause relating to incentive 
relocation issues and provides examination of 
state tax incentives in the context of the “new 
federalism.”  

For anyone concerned with mitigation of the 
economic development wars presently occurring 
between the states, Professor Enrich’s paper is 
well worth the read.

I will continue to update you as this issues heats 
up nationally...

Charles F Horn
State Senator - Ohio
http://www.geocities.com/CapitolHill/2817


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