COST - Council on State Taxation
Date Title
11/30/2021 A Global Perspective on U.S. State Sales Tax Systems as a Revenue Source: Inefficient, Ineffective, and Obsolete
8/5/2024 A State DAT Relabeled a ‘Digital Barter’ Tax Is Still Bad Tax Policy (Tax Notes State, August 5, 2024)
3/10/2015 Analysis of Proposed Changes to Select Ohio Taxes Included in the Ohio Executive Budget
4/20/2011 Competitiveness of State and Local Business Taxes on New Investment
8/30/2021 Convergence and Divergence of Global and U.S. Tax Policies (Tax Notes State, Volume 101, p. 937-976)
10/19/2017 Corporate and Pass-Through Business State Income Tax Burdens: Comparing State-Level Income and Effective Tax Rates
9/28/2017 Daily Sales Tax Collection System Could Cost Massachusetts Businesses $1.2 Billion
7/9/2015 Estimates of State-by-State Impacts of the Federal Mobile Workforce Legislation
5/24/2021 Eureka Not! California CIT Reform Is Ill-Conceived, Punitive, and Mistimed (State Tax Notes, May 24, 2021, p 795-815)
8/30/2017 FY16 State And Local Business Tax Burden Study
11/14/2018 FY17 State And Local Business Tax Burden Study
10/17/2019 FY18 State And Local Business Tax Burden Study
11/9/2020 FY19 State And Local Business Tax Burden Study
10/22/2021 FY20 State And Local Business Tax Burden Study
12/1/2022 FY21 State And Local Business Tax Burden Study
12/22/2023 FY22 State And Local Business Tax Burden Study
5/23/2024 Is E-Invoicing Relevant In The US State Sales Tax Context?
7/28/2022 Locally Administered Sales and Accommodations Taxes: Do They Comport With Wayfair?
3/8/2024 Mandatory Worldwide Combined Reporting: Elegant in Theory but Harmful in Implementation
6/16/2020 Mitigating the Impact of State Tax Law Changes on Company Financial Statements