State Conformity to GILTI is a Good Idea (A Defense of Minnesota)

Abstract

SALT 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.