All states grant a property tax exemption to certain non-profit organizations. Tax-exempt property further erodes many cities' tax bases. Connecticut has recently adopted legislation in an attempt to solve this problem. This legislation, proposed by Professor Richard D. Pomp, provides...

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 Progressive Conservative Party of Canada proposed two income tax deductions: (1) a home mortgage interest deduction, and (2) a property tax deduction. These two deductions have existed in the United States since the early days of the income tax. If the Canadian government wants to subsidize...

Historically, states have attempted to influence economic activity with tax policy. New York has endeavored to attract and maintain businesses through tax credits and other special provisions. This article describes the results of a study by the New York Tax Study Commission regarding the...