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TAX REFORM RESEARCH DOCUMENTS
I. Taxation Think Tanks
  A. NCSL (1997) GENERAL POLICY
  1. 1997 - NCSL, Tax Policy Handbook For State Legislators
  2. 2010 - NCSL, Updated 2010 Tax Policy Handbook For State Legislators 3rd Edition
  B. ITEP (1997) STATE & LOCAL
  1. 1997 - ITP-WRF, Building A Better Arkansas Tax System Evaluating the Options
  C. ROCKEFELLER/ITEP (2003) ALL
  1. 2003 – WRF, Summary of Tax Options for Arkansas, Funding Education After the Lake View Case
  2. 2003 – WRF, Report of Tax Options for Arkansas, Funding Education After the Lake View Case
  3. 2003 – Meeting 7-16-2003, Options for Funding Education in Arkansas After the Lake View Case Decision
  D. ITEP FAIRNESS STATE AND LOCAL TAXES
  1. 2005 - ITEP, The ITEP Guide to Fair State and Local Taxes
  2. 2011 – ITEP, UPDATED The ITEP Guide to Fair State and Local Taxes
  E. DR. RICHARD POMP (2005) COMBINED REPORTING/CIT
  1. 2011 – ITEP, Combined Reporting of State Corporate Income Taxes: A Primer, Policy Brief
  2. 2003 – MA, Gone With the Wind - Massachusetts’ Vanishing Corporate Income Tax
  3. 2003 – MA, Combined Report-a Comprehensive Method of Closing Corporate Tax Loopholes
  4. 2004 – MA, Setting the Record Straight on Combined Reporting
  5. 2005 – Summary of Articles for Rep. Jackson
  6. 2005 – Taxing Smarter-Proposals for Increased Accountability & Transparency in Connecticut Tax Structure
  7. 2005 – ITEP, Nowhere Income and The Throwback Rule, Policy Brief
  F. TAX FOUNDATION
  1. 2016 – UCA, Tax Foundation, Arkansas Road Map to Tax Reform
II. RECENT OR CURRENT STATE TAX REFORM STUDIES
  A. MULTISTATE INSIDER WEB PAGE, GENERAL AND SPECIFIC REFORM
  1. Link to MultiState Insider Web Page
  B. 2016 NCSL STATE TAX ACTIONS, MAY 2017
  1. The Fiscal Link (PDF): Good resource to review for surrounding states' recent developments on tax issues.
  C. 2016 – NCSL, SPECIAL FISCAL REPORT, STATE TAX ACTIONS
  1. 2016 – NCSL, SPECIAL FISCAL REPORT, STATE TAX ACTIONS
III. STATE DOCUMENTATION REQUESTS - TAX EXPENDITURES
  A. SURROUNDING STATES
  1. Texas
  2. Oklahoma
  3. Mississippi
  4. Louisiana
  B. OTHER (THRU NCSL)
  1. Georgia
  2. North Carolina
  3. Kansas
  4. Nebraska
IV. HOME-GROWN RESOURCES
  A. DF&A
  1. Business Incentives and Tax Credits Program Costs through 12-31-2015
  2. Business Incentives and Tax Credits Program Website
  3. Summary Packet, which includes the following sections:
  1. Economic Development Incentive & Tax Credit Programs
  2. Sales & Use Tax Section April 2012
  3. Exemptions Legislative Session 2011, 2013, & 2015
  4. Motor Fuel Tax Exemptions
  5. Miscellaneous Tax Exemptions
  6. Individual & Corporate Income Tax Exemptions
  B. BLR
  1. Tax Handbook
  2. Tax Actions 1997 - 2017
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