state tax policy reports

COST regularly reviews scholarly literature produced within the tax policy arena and obtains other policy documents that are not generally available electronically.  The following documents may be of particular interest to business.  Please note that COST does not necessarily support or endorse a particular document by virtue of the fact that it is accessible here; in fact COST opposes the views expressed in some documents but provides access to them as a service to its members.

Date Title
03/15/2014Rhode Island Tax Administrator’s Study Of Combined Reporting
02/19/2014Probing Beneath The Surface - Understanding Why So Many Corporations Do Not Pay Illinois Corporate Income Tax
01/16/2014Analysis of Economic Impacts of New York Corporate Income Tax Reform
01/13/2014Georgia DOR Report on Sharing of Tax Data with Localities
10/25/2013Prof Pomp’s Report on the Multistate Tax Compact Article IV [UDITPA] Proposed Amendments
12/08/2011COST's Rebuttal to Citizens For Tax Justice Report Misleads Policymakers And The Public
06/06/2011Study On The Effectiveness Of Single Sales Factors For State Taxation
12/02/2010NCSL Report on Combined Reporting
10/15/2010Analysis of Maryland's Business Tax Competitiveness
08/10/2010Ohio CAT Nexus Ruling
07/23/2010COST’s 2010 Legislative Victories in Delaware and North Carolina
07/14/2010Growth and Competitiveness in the United States: The role of its Multinational Companies
03/11/2010TEI Testimony to House Judiciary CAL Subcommittee re Apportionment (Hearing Canceled)
03/11/2010Swain Testimony to House Judiciary CAL Subcommittee re Apportionment (Hearing Canceled)
03/11/2010FTA Testimony to House Judiciary CAL Subcommittee re Apportionment (Hearing Canceled)
02/04/2010Federation of Tax Administrators Testimony on Nexus
02/04/2010Hellerstein Testimony on Nexus
11/12/2009The Economic Incidence of Additional State Business Taxes
10/30/2009An Evaluation of Combined Reporting in the Tennessee Corporate Franchise and Excise Taxes
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