Reports by Michael Mazerov
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States Should Embrace 21st Century Economy by Extending Sales Taxes to Digital Goods and Services
December 13, 2012
States are losing more and more revenue each year from a failure to require the payment of sales taxes when goods and services are sold and delivered online. The tax-exempt status in many states of “digital goods and services” — a fast-growing sector of the economy that ranges from movie downloads to online dating services to … -
“Digital Goods and Services Tax Fairness Act” Would Impair Funding for Education, Health Care and Other State and Local Services
May 29, 2012
The proposed Digital Goods and Services Tax Fairness Act of 2011 would immediately and significantly reduce state and local tax collections, and these revenue losses would accelerate in the future. The Act (DGSTFA, S. 971/H.R. 1860) would restrict sharply the ability of state and local governments to levy sales and gross receipts taxes … -
Proposed Kansas Tax Break for “Pass-Through” Profits Is Poorly Targeted and Will Not Create Jobs
Revised March 26, 2012
Kansas is seriously considering a new, unprecedented state income tax break — at a huge cost to the state budget — that would benefit large corporations and passive investors, and reward tax avoidance, while failing to meet its stated objective of job creation. The tax break was first proposed by Governor Brownback earlier this year, … -
Testimony: Michael Mazerov, Senior Fellow, State Fiscal Project Before The Maryland Senate Budget And Taxation Committee Regarding Senate Bill 269 — Combined Reporting
February 22, 2012
Chairman Kasemeyer and members of the Committee, I am Michael Mazerov, Senior Fellow with the State Fiscal Project of the Center on Budget and Policy Priorities in Washington. The Center is a non-profit, non-partisan research institute that focuses on federal and state budgets, programs, and tax policies, with a particular emphasis on how they … -
Using Economic Census Data to Estimate the Revenue Impact of Taxing Services
February 15, 2012
Public finance experts have long identified the failure of states to collect sales taxes on most services purchased by households as a major shortcoming of state tax systems. A 2009 Center report lays out the case for expanded sales taxation of services, including its potential to mitigate erosion of the sales tax base and improve the fairness of …
