State Tax Reforms: 2014 Review

We're in Minneapolis this week for the annual meeting of the National Conference of State Legislatures (NCSL), where 6,000 state legislators, staffers, and experts gather. I'll be on an NCSL panel event on State Tax Reform with Michael Leachman of CBPP, at 3:30pm today in M100DE, so be sure to attend if you're in town! To prepare for the session, I wanted to share some of our key research reports so far this year at the Tax Foundation covering state tax reforms and trends.

Major Studies

• Annual State-Local Tax Burden Ranking FY 2011
• Tax Freedom Day® 2014 is April 21, Three Days Later Than Last Year
• Effective State Evaluation of Tax Incentives
• The Facts on Interstate Migration
• Indiana’s 2014 Tax Package Continues State’s Pattern of Year-Over-Year Improvements
• New York Corporate Tax Overhaul Broadens Bases, Lowers Rates, and Reduces Complexity
• Minnesota Enacts $443 Million Tax Reduction Package
• Wisconsin Approves Income Tax Reduction, Business Tax Reforms
• Nebraska Legislators Approve Inflation Indexing But Drop Major Tax Overhaul
• D.C. Council Approves Tax Reform Package
• Iowa Illustrated: A Visual Guide to Taxes & the Economy
• Kevin Spacey at Annapolis Bar Tonight to Lobby Legislators for Subsidies
• Federal Aid as a Percentage of State General Revenue (Fiscal Year 2012)

Income Taxes

• State Personal Income Tax Rates and Brackets 2014 Update
• Moving to a Progressive Income Tax Would Increase Taxes on the Majority of Illinois Employers
• States Provide Income Tax Filing Guidance to Same-Sex Couples
• Pennsylvania Urged Not to Tax Out-of-State Emergency Responders
• Tennessee Jock Tax Finally Sacked
• Response to CBPP: Flat Income Taxes Don’t Endanger Public Finances or Create Inequality
• Illinois May Face Confusing Non-Binding Tax Referendum
• Missouri’s 2014 Tax Cut: Minimal and Slow with a Small Business Gimmick
• Maryland Argues There's No Constitutional Bar to Taxing Over 100% of Residents' Income
• When Did Your State Adopt Its Income Tax?

Business Taxes

• North Carolina Builds on Tax Reform, Repealing Burdensome Local Privilege Taxes
• One Visit to Washington Leads to $180,000 Tax Bill
• New Jersey Saves $448 Million Tackling Unemployment Fraud
• West Virginia Reduces Franchise Tax, Corporate Income Tax
• New CTJ Corporate Tax Study and Wisdom from Groucho Marx
• Alaska Voters to Decide Oil Production Tax Changes

Sales and Excise Taxes

• State and Local Sales Tax Rates in 2014
• Cigarette Taxes and Cigarette Smuggling by State
• State Sales Tax Jurisdictions Approach 10,000
• Judge Rejects Philadelphia's Attempt to Impose Amusement Excise Tax on Exotic Dancers' Lapdance Earnings
• Sales Tax Holidays: Politically Expedient but Poor Tax Policy 2014
• The Marketplace Fairness Act: A Primer

To get these reports as they come out, be sure to sign up for our State Tax Issues e-mail list!