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.
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.
Available for download on Saturday, June 08, 2030