Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II

TAX NOTES STATE, JULY 13, 2020

4 Pages Posted: 2 Oct 2020

See all articles by Darien Shanske

Darien Shanske

University of California, Davis - School of Law

Adam B. Thimmesch

University of Nebraska College of Law

David Gamage

Indiana University Maurer School of Law

Date Written: 2020

Abstract

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

Shanske, Darien and Thimmesch, Adam B. and Gamage, David, Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II (2020). TAX NOTES STATE, JULY 13, 2020, Available at SSRN: https://ssrn.com/abstract=3675782

Darien Shanske

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

400 Mrak Hall Dr
Davis, CA CA 95616-5201

Adam B. Thimmesch

University of Nebraska College of Law ( email )

103 McCollum Hall
P.O. Box 830902
Lincoln, NE 68583-0902
United States

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

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
16
Abstract Views
48
PlumX Metrics