Areas of Expertise: State Budget and Tax
Mazerov joined the Center staff in January, 1998. He is a Senior Fellow with the Center's State Fiscal Project.
His work focuses on state and local taxation of business under corporate income and sales taxes, including taxation of Internet commerce. He has written reports on strategies for closing state corporate income tax loopholes and broadening state sales taxation of services. He also analyzes federal legislation affecting state taxing powers, such as the Internet Tax Freedom Act and the proposed “Business Activity Tax Simplification Act.” He is frequently quoted in national and state print media.
In 2010 State Tax Notes magazine named Mazerov to its “All Decade State Tax Team.”
Prior to joining the Center, Mazerov served for almost nine years as Director of Policy Research for the Multistate Tax Commission, an interstate compact organization that addresses state taxation of interstate commerce. His research at the Commission supported its uniformity, enforcement, friend-of-the-court, and federal legislative activities.
He has also conducted research on state and local budget and tax policy issues for the American Federation of State, County and Municipal Employees.
Mazerov holds a Masters degree in Public and Private Management from the Yale School of Management and a Bachelors degree in economics and government from Oberlin College.
- State “Income Migration” Claims Are Deeply Flawed
- Congress Should End – Not Extend – the Ban on State and Local Taxation of Internet Access Subscriptions
- State Taxes Have a Negligible Impact on Americans' Interstate Moves
- Proponents' Case for a Federally-Imposed Business Activity Tax Nexus Threshold Has Little Merit
- Proposed “Business Activity Tax Nexus” Legislation Would Seriously Undermine State Taxes on Corporate Profits And Harm the Economy