The Future of State Taxation

The Future of State Taxation
Author: David Brunori
Publisher: The Urban Insitute
Total Pages: 252
Release: 1998
Genre: Business & Economics
ISBN: 9780877666813

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State tax systems have generally not changed dramatically over the last 50 years, yet they are facing profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This collection of essays from leading tax scholars addresses a wide variety of issues concerning the major sources of state tax revenue and provides insight into what has worked in the past and what will or will not work in the future.

The Evolution and Future of Substantial Nexus in State Taxation of Corporate Income

The Evolution and Future of Substantial Nexus in State Taxation of Corporate Income
Author: Julie Roman Lackner
Publisher:
Total Pages: 34
Release: 2014
Genre:
ISBN:

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The proper nexus standard for state taxation of out-of-state corporations has been a contentious issue since the Supreme Court decided Quill Corp. v. North Dakota in 1992. The Court upheld a physical presence standard in that case, but numerous state courts have since affirmed economic presence standards, holding that a cor-poration does not have to have a physical presence within the taxing state to be subjected to corporate taxes in that state. This Note exam-ines the evolution of state taxation of out-of-state corporations, in-cluding some of the most recent state tax court decisions on the topic, and analyzes whether there are any overarching principles that may be gleaned from the various decisions. The Note then speculates about the consequences of the proliferation of the economic pres-ence standard and whether there is any limit to its application.

2017 State Business Tax Climate Index

2017 State Business Tax Climate Index
Author: Jared Walczak
Publisher:
Total Pages:
Release: 2017-09-28
Genre:
ISBN: 9781942768128

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The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

2018 State Business Tax Climate Index

2018 State Business Tax Climate Index
Author: Jared Walczak
Publisher:
Total Pages:
Release: 2017-10-17
Genre:
ISBN: 9781942768180

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The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

State Taxation Policy

State Taxation Policy
Author: Michael Barker
Publisher: Duke University Press
Total Pages: 308
Release: 1983
Genre: Business & Economics
ISBN: 9780822305354

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This volume discusses the problems of state governments in coping with contemporary issues of redesigning taxation policies to encourage economic growth.

Our State Tax Policy

Our State Tax Policy
Author: Texas. Commission on State and Local Tax Policy
Publisher:
Total Pages: 31
Release: 1960
Genre: Taxation
ISBN:

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Sustaining the States

Sustaining the States
Author: Marilyn Marks Rubin
Publisher: CRC Press
Total Pages: 322
Release: 2014-08-26
Genre: Business & Economics
ISBN: 1466555416

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State fiscal decisions have a significant impact on the US economy. Taken together, subnational governments employ more than one out of every eight workers and provide the bulk of all basic governmental services consumed by individuals and businesses. Sustaining the States: The Fiscal Viability of American State Governments will give you a basic understanding of trends in, current status of, and future prospects for the fiscal sustainability of state governments. After reading this book, you should have a great appreciation for the reach and multiple contributions of state governments to individuals and communities across the nation. The book examines the broad range and depth of state revenues, responsibilities, and activities. It begins with an assessment of executive budgeting in the states, then presents the experiences of states with strong executive-driven systems and the various rules and institutions that impact state government budget discipline. The book goes on to examine state revenue sources, debt, pensions, and spending, honing in on vital state functions including education, transportation, health services and public safety. It concludes with an assessment of the challenges that will test the fiscal vibrancy of US state governments going forward: vulnerability to future economic downturns, growing dependence on an increasingly austere federal government, the obsolescence of state tax systems and an ever more coercive system of federalism. Edited by experts, with a hand-picked panel of contributors, the book delineates the resources that states generate and use to conduct the business of government. The chapters outline the very real and significant constraints on the ability of the states to fulfill their responsibilities and introduce several challenges that state governments face and are actively addressing as they strive for fiscal sustainability. These features provide a clear, realistic understanding of state operations and financing in the United States, today. The book should also leave you with a sense of optimism for the capacity of state governments to advance forward.

A Look at State and Local Tax Policies

A Look at State and Local Tax Policies
Author: Lincoln Institute of Land Policy. Tax Policy Roundtable
Publisher: Cambridge, Mass. : Lincoln Institute of Land Policy
Total Pages: 0
Release: 1991
Genre: Local taxation
ISBN: 9781558441187

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In reviewing major economic and political changes in state and local tax systems during the 1980s, the authors predict changes for the future that are proving to be neither easy nor politically safe.