![Research Division logo](/Images/blr/blr_research_logo-header.png)
Tax Reform Research Documents
I. TAXATION THINK TANKS
A. NCLS (1997) GENERAL POLICY
B. ITEP (1997) STATE & LOCAL
C. ROCKEFELLER/ITEP (2003) ALL
1. 2003 – WRF, Summary of Tax Options for Arkansas, Funding Education After the Lake View Case
PDF
2. 2003 – WRF, Report of Tax Options for Arkansas, Funding Education After the Lake View Case
PDF
3. 2003 – Meeting 7-16-2003, Options for Funding Education in Arkansas After the Lake View Case Decision
PDF
![PDF](/Images/pdf_icon.gif)
2. 2003 – WRF, Report of Tax Options for Arkansas, Funding Education After the Lake View Case
![PDF](/Images/pdf_icon.gif)
3. 2003 – Meeting 7-16-2003, Options for Funding Education in Arkansas After the Lake View Case Decision
![PDF](/Images/pdf_icon.gif)
D. ITEP FAIRNESS STATE AND LOCAL TAXES
1. 2005 - ITEP, The ITEP Guide to Fair State and Local Taxes
PDF
2. 2011 – ITEP, UPDATED The ITEP Guide to Fair State and Local Taxes
PDF
![PDF](/Images/pdf_icon.gif)
2. 2011 – ITEP, UPDATED The ITEP Guide to Fair State and Local Taxes
![PDF](/Images/pdf_icon.gif)
E. DR. RICHARD POMP (2005) COMBINED REPORTING/CIT
1. 2011 – ITEP, Combined Reporting of State Corporate Income Taxes: A Primer, Policy Brief
PDF
2. 2003 – MA, Gone With the Wind - Massachusetts’ Vanishing Corporate Income Tax
PDF
3. 2003 – MA, Combined Report-a Comprehensive Method of Closing Corporate Tax Loopholes
PDF
4. 2004 – MA, Setting the Record Straight on Combined Reporting
PDF
5. 2005 – Summary of Articles for Rep. Jackson
PDF
6. 2005 – Taxing Smarter-Proposals for Increased Accountability & Transparency in Connecticut Tax Structure
PDF
7. 2005 – ITEP, Nowhere Income and The Throwback Rule, Policy Brief
PDF
![PDF](/Images/pdf_icon.gif)
2. 2003 – MA, Gone With the Wind - Massachusetts’ Vanishing Corporate Income Tax
![PDF](/Images/pdf_icon.gif)
3. 2003 – MA, Combined Report-a Comprehensive Method of Closing Corporate Tax Loopholes
![PDF](/Images/pdf_icon.gif)
4. 2004 – MA, Setting the Record Straight on Combined Reporting
![PDF](/Images/pdf_icon.gif)
5. 2005 – Summary of Articles for Rep. Jackson
![PDF](/Images/pdf_icon.gif)
6. 2005 – Taxing Smarter-Proposals for Increased Accountability & Transparency in Connecticut Tax Structure
![PDF](/Images/pdf_icon.gif)
7. 2005 – ITEP, Nowhere Income and The Throwback Rule, Policy Brief
![PDF](/Images/pdf_icon.gif)
F. TAX FOUNDATION
1. 2016 – UCA, Tax Foundation, Arkansas Road Map to Tax Reform
PDF
![PDF](/Images/pdf_icon.gif)
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 - Good resource to review for surrounding states' recent developments on tax issues.
![PDF](/Images/pdf_icon.gif)
C. 2016 – NCSL, SPECIAL FISCAL REPORT, STATE TAX ACTIONS
1. 2016 – NCSL, SPECIAL FISCAL REPORT, STATE TAX ACTIONS
PDF
![PDF](/Images/pdf_icon.gif)
III. STATE DOCUMENTATION REQUESTS - TAX EXPENDITURES
A. SURROUNDING STATES
B. OTHER (THRU NCSL)
IV. HOME-GROWN RESOURCES
A. DF&A
1. Business Incentives and Tax Credits Program Costs through 12-31-2015
PDF
2. Business Incentives and Tax Credits Program Website![web link](/Images/link_icon.gif)
3. Summary Packet
PDF, which includes the following sections:
![PDF](/Images/pdf_icon.gif)
2. Business Incentives and Tax Credits Program Website
![web link](/Images/link_icon.gif)
3. Summary Packet
![web link](/Images/pdf_icon.gif)
- Economic Development Incentive & Tax Credit Programs
- Sales & Use Tax Section April 2012
- Exemptions Legislative Session 2011, 2013, & 2015
- Motor Fuel Tax Exemptions
- Miscellaneous Tax Exemptions
- Individual & Corporate Income Tax Exemptions
B. BLR