On the Map Corporate Taxes

March 7, 2023

Which States Have Tax Cut Triggers or Phase-ins?

In recent years, lawmakers have been quick to push for phased-in tax cuts or cuts attached to trigger mechanisms. These policy tools push the implementation of tax cuts outside of the current budget window with a predetermined phase-in schedule or a mathematical formula tied to state revenue trends.
July 26, 2019

Combined Reporting Lessens Corporate Tax Avoidance at State Level

"Combined reporting" lessens the effectiveness of a tax avoidance scheme known as income shifting, in which large multi-state corporations dubiously claim that their income was earned in states with little or no corporate income tax.
May 12, 2019

How Heavily Does Your State Rely on Corporate Income Taxes?

Corporate income taxes are an important source of revenue for state governments and ensure that profitable corporations benefiting from public services pay toward the maintenance of those services.