COST - Council on State Taxation
Date Title
7/28/2022 Locally Administered Sales and Accommodations Taxes: Do They Comport With Wayfair?
7/21/2022 Resisting the Siren Song of Gross Receipts Taxes: From the Middle Ages to Maryland’s Tax on Digital Advertising
11/30/2021 A Global Perspective on U.S. State Sales Tax Systems as a Revenue Source: Inefficient, Ineffective, and Obsolete
10/22/2021 FY20 State And Local Business Tax Burden Study
8/30/2021 Convergence and Divergence of Global and U.S. Tax Policies (Tax Notes State, Volume 101, p. 937-976)
5/24/2021 Eureka Not! California CIT Reform Is Ill-Conceived, Punitive, and Mistimed (State Tax Notes, May 24, 2021, p 795-815)
5/10/2021 State Adoption of European DSTs: Misguided and Unnecessary (State Tax Notes, May 10, 2021, p.577)
11/30/2020 U.S. State Sales Tax Systems: Inefficient, Ineffective, and Obsolete (State Tax Notes, November 30, 2020, p.895)
11/9/2020 FY19 State And Local Business Tax Burden Study
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
5/13/2020 The Illusory Benefits of an Accelerated Sales Tax Remittance System
4/20/2020 State Tax Conformity to Key Taxpayer: Favorable Provisions in the CARES Act (State Tax Notes, April 20, 2020, p. 303)
11/21/2019 Survey of Subnational Corporate Income Taxes in Major World Economies: Treatment of Foreign Source Income
10/17/2019 FY18 State And Local Business Tax Burden Study
6/11/2019 The Impact Of Imposing Sales Taxes On Business Inputs
4/15/2019 Where in the World Is Factor Representation for Foreign-Source Income? (State Tax Notes, Apr. 15, 2019, pp. 199-218)
11/14/2018 FY17 State And Local Business Tax Burden Study
10/22/2018 State Taxation of GILTI: Policy and Constitutional Ramifications (State Tax Notes, October 22, 2018)
3/2/2018 The Impact of Federal Tax Reform on State Corporate Income Taxes