Paul L. Caron
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Thursday, October 10, 2024

State Conformity To GILTI Is A Good Idea (A Defense of Minnesota)

Peter D. Enrich (Northeastern), Michael Mazerov (Center on Budget and Policy Priorities), Darien Shanske (UC-Davis; Google Scholar) & Dan Bucks (Public Revenues Consulting), State Conformity to GILTI is a Good Idea (A Defense of Minnesota), 110 Tax Notes St. 287 (Oct. 23, 2023):

Tax-notes-stateSALT in the Public Interest presents government and academic perspectives on state and local tax issues in a roundtable discussion format featuring former Multistate Tax Commission Executive Director Dan R. Bucks; Peter D. Enrich, professor emeritus at the Northeastern University School of Law; Michael Mazerov, senior fellow at the Center on Budget and Policy Priorities; and professor Darien Shanske of the University of California, Davis, School of Law (King Hall). Tax Notes State senior editor Doug Sheppard moderates the discussion.

In this installment, the authors respond to articles by the Council On State Taxation and the Tax Foundation relating to state corporate tax reform, suggesting that they are about creating political talking points rather than contributing to reasoned debate. They argue that both articles are fundamentally and transparently flawed, making errors regarding history, policy, and the law that in most cases have already been publicly addressed.

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https://taxprof.typepad.com/taxprof_blog/2024/10/state-conformity-to-gilti-is-a-good-idea-a-defense-of-minnesota.html

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