TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, August 31, 2004

Think Tank Releases Report on Combined Reporting of State Corporate Income Taxes

Tuesday, August 31, 2004

The Institute on Taxation and Economic Policy has released Combined Reporting of State Corporate Income Taxes: A Primer. Here is the conclusion:

Tax reform strategies that broaden the tax base by eliminating unfair and expensive loopholes can help balance state budgets without requiring unpopular increases in tax rates—and requiring combined reporting is the single best option available to lawmakers seeking to stamp out accounting shenanigans by multi-state corporations.

https://taxprof.typepad.com/taxprof_blog/2004/08/think_tank_rele.html

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