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Tax Reform Research Documents


I.  TAXATION THINK TANKS
A.  NCLS (1997) GENERAL POLICY
B.  ITEP (1997) STATE & LOCAL
C.  ROCKEFELLER/ITEP (2003) ALL
D.  ITEP FAIRNESS STATE AND LOCAL TAXES
E.  DR. RICHARD POMP (2005) COMBINED REPORTING/CIT
F.  TAX FOUNDATION
II.  RECENT OR CURRENT STATE TAX REFORM STUDIES
A.  MULTISTATE INSIDER WEB PAGE, GENERAL AND SPECIFIC REFORM
B.  2016 NCSL STATE TAX ACTIONS, MAY 2017
1.  The Fiscal Link PDF PDF - Good resource to review for surrounding states' recent developments on tax issues.
C.  2016 – NCSL, SPECIAL FISCAL REPORT, STATE TAX ACTIONS
III.  STATE DOCUMENTATION REQUESTS - TAX EXPENDITURES
A.  SURROUNDING STATES
1.  Texas PDF PDF
2.  Oklahoma PDF PDF
3.  Mississippi PDF PDF
4.  Louisiana PDF PDF
B.  OTHER (THRU NCSL)
1.  Georgia PDF PDF
2.  North Carolina PDF PDF
3.  Kansas PDF PDF
4.  Nebraska PDF PDF
IV.  HOME-GROWN RESOURCES
A.  DF&A
1.  Business Incentives and Tax Credits Program Costs through 12-31-2015 PDF PDF
2.  Business Incentives and Tax Credits Program Website web link
3.  Summary Packet web link PDF, 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