The Center analyzes state budget issues including multi-state trends, the adequacy and equity of tax policies, structural budget issues, and budget transparency.

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Claim That Proposed Federal “Business Activity Tax Nexus” Bill Would Have A Negligible Impact On State Revenue Is False And Disingenuous
Revised 12/22/05
HTML, PDF, 5pp.

State Budgets Would Be Squeezed Under Budget Conference Agreement
Sharon Parrott, Nick Johnson and Leighton Ku
HTML, PDF, 2pp.

Claims that Proposed Federal “Business Activity Tax Nexus” Bill Would Have a Negligible Impact on State Revenues Are False and Disingenuous
Michael Mazerov
HTML, PDF, 5pp.

State Revenues and Services Remain Below Pre-Recession Levels
Elizabeth C. McNichol and Iris J. Lav
HTML, PDF, 4pp.

New Bells & Whistles but the Same Engine: Pennsylvania’s Spending Limit Proposals Are Powered by the Same Formula as Colorado’s Failed TABOR
David Bradley
Press Release: 12K-HTML, 45K-PDF, 1pg.
Full Report: HTML, PDF, 8pp.

Federal "Business Activity Tax Nexus" Legislation: Half of A Two-Pronged Strategy To Gut State Corporate Income Taxes
Michael Mazerov
Revised 11/30/05
Summary and Background: 15K-HTML
Full Report: 72K-PDF, 14pp.

False Promise of Prosperity: For Kansas Economic Growth, TABOR May Do More Harm than Good
David Bradley, Nicholas Johnson, and Karen Lyons
125K-HTML, 80K-PDF, 10pp.

A Formula for Decline: Lessons from Colorado for States Considering TABOR
David Bradley and Karen Lyons
16K-HTML, 430K-PDF, 18pp.

States Are Decoupling From The Federal "Qualified Production Activities Income" Deduction
Elizabeth McNichol and Nicholas Johnson
130K-HTML, 270K-PDF, 10pp.

A State of Decline: What a TABOR Would Mean for Kansas
David Bradley
130-HTML, 67-PDF, 9pp.

Should States Suspend Their Gasoline Taxes?
Nicholas Johnson
145-HTML, 238-PDF, 6pp.

The "Single Sales Factor" Formula for State Corporate Taxes: A Boon to Economic Development or a Costly Giveaway?
Michael Mazerov
Revised 9/1/05
Summary: 60K-HTML, 14pp.
Full report: 1090K-PDF, 94pp.

Many States Are Decoupling from the Federal Estate Tax Cut
Elizabeth C. McNichol
Revised 5/23/05
10K-HTML, 20K-PDF, 1pp.

Faulty Foundations: State Structural Budget Problems and How to Fix Them
Iris J. Lav, Elizabeth McNichol, Robert Zahradnik
Press Release: 44K-HTML, 22K-PDF, 3pp.
State-by-state Fact Sheets
Full Report: 381K-PDF, 82pp.

Framing the Choices
Robert Zahradnik, Iris J. Lav and Elizabeth McNichol
Full Report: 37K-HTML, 115K-PDF, 9pp.
Press Release: 15K-HTML, 45K-PDF, 2pp.

Fiction And Fact: A Response To The Tax Foundation’s Distortion of Colorado’s TABOR
David Bradley
64K-HTML, 86K-PDF, 16pp.

States Can Decouple From the "Qualified Production Activities Income" Deduction
Nicholas Johnson and Elizabeth McNichol
Revised 4/26/05
90K-HTML, 45K-PDF, 10pp.

A State Of Decline: What A Tabor Would Mean For Ohio
David Bradley and Iris J. Lav
Summary: 56K-HTML, Full Report: 61K-PDF, 9pp.

The Impact Of State Income Taxes On Low-Income Families In 2004
Joseph Llobrera and Robert Zahradnik
Summary: 16K-HTML, Full Report: 76K-PDF, 17pp., Selected State Fact Sheets: 20K-PDF

Tax Foundation Estimates of State and Local Tax Burdens Are Not Reliable
Iris J. Lav, Joseph Llobrera, and Nicholas Johnson
Revised 4/11/05
460K-HTML, 74K-PDF, 12pp.

Which States Tax The Sale Of Food For Home Consumption In 2005?
Revised 3/22/05
Fact Sheet: 10K-HTML, 40K-PDF, 1pp.

Property Taxes In Perspective
David H. Bradley
61K-HTML, 50K-PDF, 9pp.

State Enactments Of The "Single Sales Factor" Tax Incentive Have Had Little Impact On Intel Corp.’s Major Plant Location Decisions
Michael Mazerov
Revised 3/15/05
72K-HTML, 75K-PDF, 11pp.

Rainy Day Funds: Opportunities For Reform
Robert Zahradnik
386K-HTML, 56K-PDF, 11pp.

The 6th Circuit Cuno Decision Voiding Ohio’s Investment Tax Credit: Modest But Helpful "Arms Control" In The "Economic War Between The States"
Michael Mazerov
Summary: 36K-HTML
Full Report: 102K-PDF, 21pp.

State Fiscal Crisis Lingers: Cuts Still Loom
Elizabeth C. McNichol
Revised 2/15/05
63K-HTML, 21K-PDF, 3pp.

Deep Cuts in Federal Grants in FY 2006 Budget Will Squeeze States And Localities
Iris J. Lav
Revised 2/9/05
32K-HTML, 26K-PDF, 4pp.

Federal "Business Activity Tax Nexus" Legislation: Half of A Two-Pronged Strategy To Gut State Corporate Income Taxes
Michael Mazerov
Summary and Background: 15K-HTML
Full Report: 72K-PDF, 14pp.

The Flawed "Population Plus Inflation" Formula; Why TABOR's Growth Formula Doesn't Work
David H. Bradley, Nicholas Johnson, and Iris J. Lav
92K-HTML, 67K-PDF, 14pp.

Is Colorado’s TABOR Creating Jobs?
Nicholas Johnson and Karen Lyons
38K-HTML, 23K-PDF, 2pp.

Tax Cuts and Consequences: The States That Cut Taxes the Most During the 1990s Have Suffered Lately
Robert Zahradnik
Press Release: 16K-HTML, 27K-PDF, 2pp.
Full Report: 166K-HTML, 49K-PDF, 10pp.