Reforming State Corporate Income Taxes Can Yield Billions

Authors

Darien Shanske, UC Davis UniversityFollow
Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow
David Gamage, Indiana UniversityFollow

Document Type

Article

Publication Date

6-2020

Abstract

In this installment of Academic Perspectives on SALT, the authors argue that the current crisis is the perfect time to make revenueraising reforms to state corporate income taxes — reforms that would have been desirable policy improvements even during an economic upturn, but that are even more clearly good policy moves in light of the current and upcoming state economic and budgetary crises.

Comments

Reprinted with the permission of Tax Analysts.

Recommended Citation

Avi-Yonah, Reuven S. "Reforming State Corporate Income Taxes Can Yield Billions." Darien Shanske and David Gamage, co-authors. Tax Notes State 96, no. 10 (2020): 1211-8.