A majority of the states tax the income of nonresidents. The vexing question today is how the states should strike the balance between the ever-increasing need for revenue and the demand by nonresidents for fair treatment. Mr. Solomon examines the methods eight states have employed or proposed in striking this balance.
Michael B. Solomon,
Nonresident Personal Income Tax: A Comparative Study in Eight States,
29 Fordham L. Rev. 105
Available at: https://ir.lawnet.fordham.edu/flr/vol29/iss1/3