Amici curiae are 14 professors of law who have devoted much of their teaching and research to the area of state taxes and the role of state tax policy in our federal system. The amici are concerned with the effect of this Court’s dormant Commerce Clause jurisprudence on the development of fair...

As legal and economic scholars from across the nation, we write to express our support for the New York Billionaire Mark-to-Market Tax Act ( S8277A / A10414 ) — the surest and fastest way to fill New York state’s ballooning deficit and ensure safety and security for all its residents.This...

This white paper report provides Revenue, Economic, and Constitutional Analysis of the proposed California Tax on Extreme Wealth (ACA 8 & AB 310) and also a Plain-English Summary Outline of its major provisions

Amici are individual law professors who have extensive knowledge in the development of the law of federal and state taxation. These amici offer their expertise in support of the State’s position in this case, that Engrossed Substitute Senate Bill 5096’s (“ESSB 5096’s”) tax on capital...

The near adoption of Worldwide Combined Reporting (WWCR) in Minnesota has led to a blizzard of critical claims about WWCR from corporate tax lobbyists, the Tax Foundation, and the editorial board of the Wall Street Journal. These various groups have made a number of policy arguments that do not...