Works by Chris Atkins


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Urging North Carolina Courts to Hold Lottery Is a Tax — Heatherly v. State

Congress Finally Considers Lower Corporate Tax Rate but Underestimates International Tax Competition

If Maryland Lawmakers Raise Taxes, Will Maryland Taxpayers Blame the Courts?

Protecting Competitive Neutrality Before the Supreme Court: Kentucky Department of Revenue v. Davis

Asking the U.S. Supreme Court to Rein in IRS Penalties on Struggling Businesses–Staff IT, Inc., v. United States

MTC Wrong on Benefit Principle’s Application to Nexus Debate

Number of Companies That Paid No Corporate Tax is Meaningless in Maryland, Other States

School Finance Lawsuits Lead to $34 Billion in New State and Local Education Appropriations

Protecting Taxpayers From Discriminatory Taxes at the U.S. Supreme Court: CSX Transportation, Inc. v. State Board of Equalization of Georgia

Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending

U.S. Still Lagging Behind OECD Corporate Tax Trends

Indiana Property Taxes: Daniels Gets It

State Nexus Debate Enters New Phase

In OECD Comparison of Wage Taxes, U.S. Ranking Would Slip Badly if 2001 Tax Cuts Expired

A First Look at Michigan’s New Business Tax(es)

Does the Sixth Circuit’s DirecTV Opinion Reveal Tension Over the Cuno Decision?

Would a Gross Receipts Tax Stabilize Michigan Revenue Collections?

Asking the U.S. Supreme Court to Settle Tax Nexus Issue: FIA Card Services, N.A., fka MBNA America Bank, N.A., v. Tax Commissioner of the State of West Virginia

Michigan House Democrats Release Solid SBT Replacement Plan

Movin’ on Up: Blagojevich Tax Increase Would Move Illinois into Top 10 on State and Local Tax Burden