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Posts by Michael Mazerov

Quill at 25: Window Closing on Federal Solution to the Remote Sales Tax Problem

May 26, 2017

Today is the 25th anniversary of the Supreme Court’s Quill decision, which has cost states and localities tens of billions of dollars in uncollected sales taxes and hurt many local businesses. Quill reaffirmed a 1967 decision...


Marking a Milestone on Taxing Online Sales, but Still Far to Go

March 31, 2017

As of tomorrow, will be collecting and remitting state and local sales tax on the sales of its own merchandise in all 45 states that levy such a tax. That’s worthy of celebration. Amazon’s sales will generate hundreds of millions of dollars in...

Tax Calculator

Michigan Considering Replicating Kansas’ Failed Tax Cut “Experiment”

February 16, 2017

Michigan lawmakers are seriously considering bills to start phasing out the state’s income tax sooner than scheduled under current law. Both proposals would likely force some combination of deep cuts in critical services like education, health care, and infrastructure and increases in sales and other regressive taxes. And, just as Kansas learned from its disastrous “experiment,” cutting...

After Tax Cuts, Kansas' Economy Underperforming U.S.

Missouri Nixes Sales Tax Base Expansion

November 10, 2016

Missouri voters on Tuesday approved a constitutional amendment to prohibit the state from ever broadening its sales tax base — and that of local governments — beyond what was subject to the tax as of January 2015.  That will lock in the state’s inequitable taxation of goods and services and hamstring its future revenue-raising capacity.

As I’ve...

Service Sector Growth Erodes Sale Tax Base

Millionaire Tax Flight Myth Debunked — Again

May 26, 2016

An important study published today conclusively debunks the myth that raising state income taxes on the wealthy causes many of them to flee to lower-tax states.  It also shows that repealing state income taxes — a change the American Legislative Exchange Council (ALEC) and others are promoting across the country — likely won’...


New Jersey Can Strike Blow Against Tax Havens

May 4, 2016

New Jersey lawmakers in the coming weeks can level the playing field for small, in-state corporations competing with large multistate and multinational corporations that exploit domestic and foreign tax havens to cut their state taxes. 

The state Senate will vote on a bill requiring corporations to use “combined...

25 States Plus DC Now Require Combined Reporting

States Should Follow Europe’s Lead on Corporate Tax Disclosure

April 14, 2016

Corporate profits rose four times faster than state corporate income tax collections between 1990 and 2013 (see graph), suggesting that some corporations may not be paying what they should.  State policymakers looking to hold such corporations accountable can look to a policy recently proposed in Europe. ...


States Get New Tool to Collect Taxes Due on Internet Sales

February 24, 2016

A federal court just handed states a powerful new tool to collect a larger share of the taxes that are legally due — but often go unpaid — on purchases made over the Internet.  The court upheld a 2010 Colorado...

Calculator - Tax Rates

Startups Fuel Job Growth, Animated

February 5, 2016

Startups and young, fast-growing companies create most new jobs during economic expansions, as we explain in our new report summarizing recent research on the dynamics of job creation.

“Startups” ― firms in their first year of existence ― play a critical role in job creation,...


Most Job Creation Starts at Home

February 3, 2016

To create jobs and build strong economies, states should focus on producing more home-grown entrepreneurs and on helping startups and young, fast-growing firms already in their state to grow ― not on cutting taxes and trying to lure businesses from other states.  That’s the conclusion from a new analysis of data about which businesses create jobs and where they create them, as we explain in a...

Infographic: The Vast Majority of Job Creation Comes From...