Articles From Andrew J. Tessman

Jurisdictional competition between states and off-shore tax havens for corporate charters By Andrew J. Tessman State and Local Taxation, November 2008 This article attempts to explain jurisdiction competition between states and answer whether the presence of off-shore jurisdictions with highly favorable tax law affects the jurisdictional competition dynamic among the states for corporate charters.
Illinois General Assembly makes it clear: Units of local government can’t ask about price By Andrew J. Tessman Local Government Law, July 2007 If you were in charge of a small town in Illinois and wanted to build a new town hall or police department, wouldn’t you want to know how much it is going cost when considering which design firm to hire?

Spot an error in your article? Contact Sara Anderson at For information on obtaining a copy of an article,visit the ISBA Newsletters page.

Select a Different Author