This morning, the Supreme Court struck down Maryland’s taxation of income earned across state lines in Maryland Comptroller v. Wynne, a case in which a Maryland couple argued that the state’s current policy of taxation across state lines discriminates against interstate commerce. A team of economists led by AEI’s Alan Viard with Alex Brill, filed an amicus brief that was cited multiple times in the court’s decision.
Viard offers his reaction:
By striking down Maryland’s discriminatory taxation of income earned across state lines, the Supreme Court has maintained its historical role as the guardian of free interstate commerce. It’s particularly gratifying that the Court recognized, as I and the other tax economists argued in our amicus brief, that the problem was not Maryland’s failure to accommodate other states’ tax systems, but instead its own tax system’s discrimination against interstate income.
The Court’s decision protects Americans’ freedom to work and do business across state lines, which is a vital feature of the open national economy on which our prosperity depends.
Brill notes:
The Court’s decision in Wynne is not just a victory for taxpayers in Maryland but is a victory for interstate commerce generally. The ability of workers and businesses to cross state borders unencumbered is critical for the prosperity of our nation. The Court’s recognition of the importance of sound tax policy is fantastic news.
What does this decision mean for future of state income tax policies? AEI scholars are available to comment. To arrange an interview with Alan Viard, Alex Brill, or another AEI scholar, please contact AEI media services at mediaservices@aei.org or 202.862.5829.
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