COST - Council on State Taxation
Date Title
2/10/2025 The Boomerang Effect of the Business ‘Fair Share’ Tax Debate (Tax Notes State, February 10, 2025)
12/20/2024 FY23 State And Local Business Tax Burden Study
8/5/2024 A State DAT Relabeled a ‘Digital Barter’ Tax Is Still Bad Tax Policy (Tax Notes State, August 5, 2024)
5/23/2024 Is E-Invoicing Relevant In The US State Sales Tax Context?
3/8/2024 Mandatory Worldwide Combined Reporting: Elegant in Theory but Harmful in Implementation
12/22/2023 FY22 State And Local Business Tax Burden Study
4/10/2023 State Digital Services Taxes: A Bad Idea Under Any Theory (Tax Notes State, April 10, 2023)
12/1/2022 FY21 State And Local Business Tax Burden Study
7/28/2022 Locally Administered Sales and Accommodations Taxes: Do They Comport With Wayfair?
7/21/2022 Resisting the Siren Song of Gross Receipts Taxes: From the Middle Ages to Maryland’s Tax on Digital Advertising
11/30/2021 A Global Perspective on U.S. State Sales Tax Systems as a Revenue Source: Inefficient, Ineffective, and Obsolete
10/22/2021 FY20 State And Local Business Tax Burden Study
8/30/2021 Convergence and Divergence of Global and U.S. Tax Policies (Tax Notes State, Volume 101, p. 937-976)
5/24/2021 Eureka Not! California CIT Reform Is Ill-Conceived, Punitive, and Mistimed (State Tax Notes, May 24, 2021, p 795-815)
5/10/2021 State Adoption of European DSTs: Misguided and Unnecessary (State Tax Notes, May 10, 2021, p.577)
11/30/2020 U.S. State Sales Tax Systems: Inefficient, Ineffective, and Obsolete (State Tax Notes, November 30, 2020, p.895)
11/9/2020 FY19 State And Local Business Tax Burden Study
10/14/2020 Oregon State and Local Business Tax Burdens
6/16/2020 Mitigating the Impact of State Tax Law Changes on Company Financial Statements
5/13/2020 The Illusory Benefits of an Accelerated Sales Tax Remittance System