Reforming State Corporate Income Taxes Can Yield Billions

8 Pages Posted: 17 Jul 2020 Last revised: 9 Jun 2021

See all articles by Darien Shanske

Darien Shanske

University of California, Davis - School of Law

Reuven S. Avi-Yonah

University of Michigan Law School

David Gamage

Indiana University Maurer School of Law

Date Written: June 8, 2020

Abstract

This essay argues that the current COVID-19 crisis is the perfect time to make revenue-raising 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.

Keywords: tax law, tax policy, fiscal federalism, corporate income tax, state tax, state corporate income tax, budget crisis

JEL Classification: K34

Suggested Citation

Shanske, Darien and Avi-Yonah, Reuven S. and Gamage, David, Reforming State Corporate Income Taxes Can Yield Billions (June 8, 2020). Tax Notes State, June 8, 2020, U of Michigan Law & Econ Research Paper No. 20-036, Available at SSRN: https://ssrn.com/abstract=3648617

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

Reuven S. Avi-Yonah

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

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