Assembly | House | Senate | BLR | Audit
Bureau of Legislative Research

Research Division logo

Tax Reform Research Documents


I.  TAXATION THINK TANKS
A.  NCLS (1997) GENERAL POLICY
1.  1997 - NCSL, Tax Policy Handbook For State Legislators PDF PDF
2.  2010 - NCSL, Updated 2010 Tax Policy Handbook For State Legislators 3rd Edition PDF PDF
B.  ITEP (1997) STATE & LOCAL
1.  1997 - ITP-WRF, Building A Better Arkansas Tax System Evaluating the Options PDF PDF
C.  ROCKEFELLER/ITEP (2003) ALL
1.  2003 – WRF, Summary of Tax Options for Arkansas, Funding Education After the Lake View Case PDF PDF
2.  2003 – WRF, Report of Tax Options for Arkansas, Funding Education After the Lake View Case PDF PDF
3.  2003 – Meeting 7-16-2003, Options for Funding Education in Arkansas After the Lake View Case Decision PDF PDF
D.  ITEP FAIRNESS STATE AND LOCAL TAXES
1.  2005 - ITEP, The ITEP Guide to Fair State and Local Taxes PDF PDF
2.  2011 – ITEP, UPDATED The ITEP Guide to Fair State and Local Taxes PDF PDF
E.  DR. RICHARD POMP (2005) COMBINED REPORTING/CIT
1.  2011 – ITEP, Combined Reporting of State Corporate Income Taxes: A Primer, Policy Brief PDF PDF
2.  2003 – MA, Gone With the Wind - Massachusetts’ Vanishing Corporate Income Tax PDF PDF
3.  2003 – MA, Combined Report-a Comprehensive Method of Closing Corporate Tax Loopholes PDF PDF
4.  2004 – MA, Setting the Record Straight on Combined Reporting PDF PDF
5.  2005 – Summary of Articles for Rep. Jackson PDF PDF
6.  2005 – Taxing Smarter-Proposals for Increased Accountability & Transparency in Connecticut Tax Structure PDF PDF
7.  2005 – ITEP, Nowhere Income and The Throwback Rule, Policy Brief PDF PDF
F.  TAX FOUNDATION
1.  2016 – UCA, Tax Foundation, Arkansas Road Map to Tax Reform PDF PDF
II.  RECENT OR CURRENT STATE TAX REFORM STUDIES
A.  MULTISTATE INSIDER WEB PAGE, GENERAL AND SPECIFIC REFORM
1.  Link to MultiState Insider Web Page web link
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
1.  2016 – NCSL, SPECIAL FISCAL REPORT, STATE TAX ACTIONS PDF PDF
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
1.  Tax Handbook web link PDF
2.  Tax Actions 1997 - 2017 web link PDF