Reports by Michael Mazerov
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Amazon’s Arguments Against Collecting Sales Taxes Do Not Withstand Scrutiny
Revised November 29, 2010
The Internet retailer Amazon.com has offered two primary justifications for opposing efforts of a growing number of states to require the company and other online retailers to charge sales tax. Amazon officials have argued that collecting sales taxes would be administratively burdensome. They have also claimed that the … -
Vast Majority of Large Maryland Corporations Are Already Subject to “Combined Reporting” in Other States
November 9, 2010
For the past several years, there has been serious discussion in Maryland of adopting an important reform in the state corporate income tax known as “combined reporting.” The state legislature established the Maryland Business Tax Reform Commission in 2007 to study combined reporting and several other corporate tax policy issues, … -
Flawed Study Should Be Given No Credence in Evaluating Jobs and Revenue Impact of California Corporate Tax Break
September 29, 2010
A coalition of California corporations has released an economic analysis of the job and revenue gains the state supposedly can expect to see if a corporate tax break is allowed to go into effect next year. The study is so flawed, however, that it should not be given any credence in evaluating the potential impact of the tax break on California … -
Cutting State Corporate Income Taxes Is Unlikely to Create Many Jobs
September 14, 2010
Corporate income taxes are important sources of revenue that states use to fund public services, including services essential to long-term economic growth like education, infrastructure, health care, and public safety. Nonetheless, a number of 2010 gubernatorial candidates have made corporate tax cuts key planks of their campaign platforms. … -
Statement: Michael Mazerov, Senior Fellow, on Amazon's Cancellation of Its Colorado Affiliate Program
March 9, 2010
Last month, Colorado enacted a law that requires Amazon.com and other Internet retailers that do not collect and remit Colorado sales tax on what they sell in the state to tell their Colorado customers that they may owe sales tax on their purchases, and also to tell the state each year the total … -
Vast Majority of Large New Mexico Corporations are Already Subject to “Combined Reporting” in Other States
January 26, 2010
For the past several years, there has been serious discussion in New Mexico of adopting an important reform in the state corporate income tax known as mandatory “combined reporting.” Some New Mexico corporations have opposed this change, suggesting that it could result in some companies leaving the state or …
