COST - Council on State Taxation
Date Title
4/15/2019 Where in the World Is Factor Representation for Foreign-Source Income? (State Tax Notes, Apr. 15, 2019, pp. 199-218)
11/30/2020 U.S. State Sales Tax Systems: Inefficient, Ineffective, and Obsolete (State Tax Notes, November 30, 2020, p.895)
12/20/2016 Total State and Local Business Taxes: State-by-State Estimates for FY 2015
11/3/2015 Total State and Local Business Taxes: State-by-State Estimates for FY 2014
8/19/2014 Total State and Local Business Taxes: State-by-State Estimates for FY 2013
7/16/2013 Total State and Local Business Taxes: State-by-State Estimates for FY 2012
7/23/2012 Total State and Local Business Taxes: State-by-State Estimates for FY 2011
6/11/2019 The Impact Of Imposing Sales Taxes On Business Inputs
3/2/2018 The Impact of Federal Tax Reform on State Corporate Income Taxes
5/13/2020 The Illusory Benefits of an Accelerated Sales Tax Remittance System
11/21/2019 Survey of Subnational Corporate Income Taxes in Major World Economies: Treatment of Foreign Source Income
10/22/2018 State Taxation of GILTI: Policy and Constitutional Ramifications (State Tax Notes, October 22, 2018)
3/1/2016 State Tax Haven Legislation: A Misguided Approach to a Global Issue
4/20/2020 State Tax Conformity to Key Taxpayer: Favorable Provisions in the CARES Act (State Tax Notes, April 20, 2020, p. 303)
4/10/2023 State Digital Services Taxes: A Bad Idea Under Any Theory (Tax Notes State, April 10, 2023)
5/10/2021 State Adoption of European DSTs: Misguided and Unnecessary (State Tax Notes, May 10, 2021, p.577)
2/2/2015 Sales Tax Policy Considerations for Private Label Credit Card Defaults
7/21/2022 Resisting the Siren Song of Gross Receipts Taxes: From the Middle Ages to Maryland’s Tax on Digital Advertising
10/14/2020 Oregon State and Local Business Tax Burdens
6/16/2020 Mitigating the Impact of State Tax Law Changes on Company Financial Statements