Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II
TAX NOTES STATE, JULY 13, 2020
4 Pages Posted: 2 Oct 2020
Date Written: 2020
This essay analyzes ways that U.S. state governments can raise revenue by rethinking whether and how they conform to corporate income tax provisions of the Tax Cuts and Jobs Act.
Keywords: tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis, state corporate income tax
JEL Classification: K34
Suggested Citation: Suggested Citation