Texas Margin Tax Experiment Failing Due to Collection Shortfalls, Perceived Unfairness for Taxing Unprofitable and Small Businesses, and Confusing Rules
Recent State Tax Reforms in the United States and Opportunities for California at a Time of Fiscal Challenge (Testimony before California’s Select Committee on Recovery, Reform, and Realignment)
Testimony of Joseph Henchman Before the U.S. House Committee on the Judiciary, Subcommittee on Commercial and Administrative Law–Hearing on the Impact of Congressional Legislation on State and Local Government Revenues