COST - Council on State Taxation

Amicus Briefs

City & County of San Francisco v. All Persons Interested in the Matter of Proposition C

COST filed an amicus brief in support of the Appellants (the California Business Properties Association, Howard Jarvis Taxpayers Association and California Business Roundtable) in the City & County of San Francisco v. All Persons Interested in the Matter of Proposition C. In July 2019, the trail court granted the City and County’s motion to validate Proposition C, which asked voters to impose an a

COST - Council on State Taxation

COST Studies, Articles & Reports

2019 State and Local Amnesty Programs

This report tracks state and local tax amnesty programs by state for 2019.

COST - Council on State Taxation

COST Comments & Testimony

Testimony to Senate Revenue and Fiscal Affairs & House Ways and Means Committees on Improving State Tax Administration

COST’s President Doug Lindholm was invited by the Louisiana Legislature to discuss Louisiana’s tax climate and steps the Legislature can take to improve taxpayers’ perceptions of the tax system as fair, efficient, and easily administered.