Under New York law at this time, non-resident taxpayers were only permitted state income tax deductions for expenses reasonably related to income earned in the state. Residents could deduct alimony payments, but non-residents could not because such expenses were considered wholly personal. Prior...

Forty percent of states with a corporate income tax permit corporations to deduct income taxes paid to other states. This article argues that the state income tax deduction for taxes paid to others states violates tax logic by allowing a cost of generating tax-exempt income. Part I of the...

The Federal Tax Reform Act of 1986 (TRA) broadened the federal tax base, and consequently increased state tax revenue due to the link between the federal and state tax bases. Additionally, the TRA will also provide more equity in the state individual income tax. Going forward, the TRA will...

From the perspective of a tax lawyer, this article explains why the corporate income tax is unlikely to be a main source of increased tax revenue for many states in the short term. The three factors leading to this conclusion are (1) the exploitation of weaknesses in state tax structures by tax...