Michael Mazerov
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 has appeared on Fox’s Hannity and Colmes and CNBC’s Closing Bell and is frequently quoted in national and state print media, including the Washington Post and Wall Street Journal.
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.
Recent Reports
- Amazon’s Arguments Against Collecting Sales Taxes Do Not Withstand Scrutiny
- Banning Taxation of Online Hotel Reservations Is Unwarranted and Could Cost States and Localities Billions of Dollars
- Expanding Sales Taxation of Services: Options and Issues
- New York’s “Amazon Law”: An Important Tool for Collecting Taxes Owed on Internet Purchases
- Obscure Tax Provision of Federal Recovery Package Could Widen State Budget Gaps
Recent Appearances
