
Tax Reform Research Documents
I. TAXATION THINK TANKS
A. NCLS (1997) GENERAL POLICY
B. ITEP (1997) STATE & LOCAL
C. ROCKEFELLER/ITEP (2003) ALL
1. 2003 – WRF, Summary of Tax Options for Arkansas, Funding Education After the Lake View Case
PDF
2. 2003 – WRF, Report of Tax Options for Arkansas, Funding Education After the Lake View Case
PDF
3. 2003 – Meeting 7-16-2003, Options for Funding Education in Arkansas After the Lake View Case Decision
PDF

2. 2003 – WRF, Report of Tax Options for Arkansas, Funding Education After the Lake View Case

3. 2003 – Meeting 7-16-2003, Options for Funding Education in Arkansas After the Lake View Case Decision

D. ITEP FAIRNESS STATE AND LOCAL TAXES
1. 2005 - ITEP, The ITEP Guide to Fair State and Local Taxes
PDF
2. 2011 – ITEP, UPDATED The ITEP Guide to Fair State and Local Taxes
PDF

2. 2011 – ITEP, UPDATED The ITEP Guide to Fair State and Local Taxes

E. DR. RICHARD POMP (2005) COMBINED REPORTING/CIT
1. 2011 – ITEP, Combined Reporting of State Corporate Income Taxes: A Primer, Policy Brief
PDF
2. 2003 – MA, Gone With the Wind - Massachusetts’ Vanishing Corporate Income Tax
PDF
3. 2003 – MA, Combined Report-a Comprehensive Method of Closing Corporate Tax Loopholes
PDF
4. 2004 – MA, Setting the Record Straight on Combined Reporting
PDF
5. 2005 – Summary of Articles for Rep. Jackson
PDF
6. 2005 – Taxing Smarter-Proposals for Increased Accountability & Transparency in Connecticut Tax Structure
PDF
7. 2005 – ITEP, Nowhere Income and The Throwback Rule, Policy Brief
PDF

2. 2003 – MA, Gone With the Wind - Massachusetts’ Vanishing Corporate Income Tax

3. 2003 – MA, Combined Report-a Comprehensive Method of Closing Corporate Tax Loopholes

4. 2004 – MA, Setting the Record Straight on Combined Reporting

5. 2005 – Summary of Articles for Rep. Jackson

6. 2005 – Taxing Smarter-Proposals for Increased Accountability & Transparency in Connecticut Tax Structure

7. 2005 – ITEP, Nowhere Income and The Throwback Rule, Policy Brief

F. TAX FOUNDATION
1. 2016 – UCA, Tax Foundation, Arkansas Road Map to Tax Reform
PDF

II. RECENT OR CURRENT STATE TAX REFORM STUDIES
A. MULTISTATE INSIDER WEB PAGE, GENERAL AND SPECIFIC REFORM
B. 2016 NCSL STATE TAX ACTIONS, MAY 2017
1. The Fiscal Link
PDF - Good resource to review for surrounding states' recent developments on tax issues.

C. 2016 – NCSL, SPECIAL FISCAL REPORT, STATE TAX ACTIONS
1. 2016 – NCSL, SPECIAL FISCAL REPORT, STATE TAX ACTIONS
PDF

III. STATE DOCUMENTATION REQUESTS - TAX EXPENDITURES
A. SURROUNDING STATES
B. OTHER (THRU NCSL)
IV. HOME-GROWN RESOURCES
A. DF&A
1. Business Incentives and Tax Credits Program Costs through 12-31-2015
PDF
2. Business Incentives and Tax Credits Program Website
3. Summary Packet
PDF, which includes the following sections:

2. Business Incentives and Tax Credits Program Website

3. Summary Packet

- Economic Development Incentive & Tax Credit Programs
- Sales & Use Tax Section April 2012
- Exemptions Legislative Session 2011, 2013, & 2015
- Motor Fuel Tax Exemptions
- Miscellaneous Tax Exemptions
- Individual & Corporate Income Tax Exemptions
B. BLR