Throwback and Throwout Rules

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State throwback rule data and state throwout rule data as of 2023
Data

Throwback and Throwout Rules by State, 2023

While throwback and throwout rules in states’ corporate tax codes may not be widely understood, they have a notable impact on business location and investment decisions and reduce economic efficiency.

4 min read
Throwback Rules tax map
Data

Throwback and Throwout Rules by State, 2022

While throwback and throwout rules in states’ corporate tax codes may not be widely understood, they have a notable impact on business location and investment decisions and reduce economic efficiency.

3 min read
State throwback rules, state throwout rules
Data

Throwback and Throwout Rules by State, 2020

State throwback and throwout rules may not be widely understood, but they have a notable impact on business location and investment decisions and reduce economic efficiency for the states which impose such rules.

3 min read