Archives: Tax Reform / Publications

Archives: Tax Reform / Publications

  • ALEC Amicus Brief on Steiner v. Utah Tax Commission image

    ALEC Amicus Brief on Steiner v. Utah Tax Commission

    QUESTION PRESENTED Whether a tax scheme that discriminates against foreign income earned by subjecting it to double taxation, when income earned from domestic sources is not subject to the same …

  • State of the States: An Analysis of the 2019 Governors’ Addresses image

    State of the States: An Analysis of the 2019 Governors’ Addresses

    The latest entry of the State of the States publication breaks down each governor’s “state of the state” address and identifies strong and weak policy prescriptions within. The publications also explore each states …

  • State Tax Cut Roundup, 2018 image

    State Tax Cut Roundup, 2018

    The 2018 state legislative sessions ended with 16 states enacting substantial tax relief for their citizens that was sufficient to qualify for State Tax Cut Roundup. Reducing effective tax rates …

  • Rich States, Poor States: 12th Edition image

    Rich States, Poor States: 12th Edition

    The Economic Outlook Ranking is a forecast based on a state’s current standing in 15 state policy variables. Each of these factors is influenced directly by state lawmakers through the …

  • Rich States, Poor States, 11th edition image

    Rich States, Poor States, 11th edition

    The 11th Edition of Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index reveals a pro-growth trend across the nation for 2018. The 11th edition of Rich States, Poor States is characterized …

  • Written Testimony to North Dakota Interim Taxation Committee, 9/6/18 image

    Written Testimony to North Dakota Interim Taxation Committee, 9/6/18

    Written Testimony from the Center for State Fiscal Reform given to the North Dakota Interim Taxation Committee concerning evidence on state income taxes and economic competitiveness.   …

  • Testimony to House Judiciary Committee on South Dakota v. Wayfair, 7/24/2018 image

    Testimony to House Judiciary Committee on South Dakota v. Wayfair, 7/24/2018

    ALEC General Counsel and Chief Strategy and Innovation Officer Bartlett Cleland gives testimony on the outcome of the South Dakota v. Wayfair Supreme Court Decision before the House Judiciary Committee on July …

  • Brief Amicus Curiae: South Dakota v. Wayfair, Inc., Et Al. image

    Brief Amicus Curiae: South Dakota v. Wayfair, Inc., Et Al.

    Pursuant to Supreme Court Rule 37, the American Legislative Exchange Council (ALEC) respectfully submits this brief amicus curiae in support of Respondents Wayfair, Inc., et al. The American Legislative Exchange …

  • Online Sales Tax Collection, Constitutional Precedent, and Interstate Commerce: What You Need to Know image

    Online Sales Tax Collection, Constitutional Precedent, and Interstate Commerce: What You Need to Know

    Hardworking individual and business taxpayers deserve protection from out-of-state tax collectors and regulators.

  • State Tax Cut Roundup 2017 image

    State Tax Cut Roundup 2017

    The 2017 legislative session ended with nine states enacting changes to their tax codes sufficient to qualify for State Tax Cut Roundup. Each state provided substantial tax relief for their …

  • State of the States 2017 image

    State of the States 2017

    In 2017, 50 governors across America delivered State of the State or other policy addresses. These speeches included numerous economic policy proposals that will affect the states’ economic competitiveness. This …

  • Rich States, Poor States, 10th Edition image

    Rich States, Poor States, 10th Edition

    The 10th Edition of Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index reveals a pro-growth trend across the nation for 2017. Rich States, Poor States examines the latest movements …

  • State Tax Cut Roundup: 2016 Legislative Session image

    State Tax Cut Roundup: 2016 Legislative Session

    The 2016 legislative session ended with nine states enacting changes to their tax codes sufficient to qualify for the Tax Cut Roundup. Each provided substantial tax relief for their citizens.

  • Lessons from Kansas: A Behind the Scenes Look at America’s Most Discussed Tax Reform Effort image

    Lessons from Kansas: A Behind the Scenes Look at America’s Most Discussed Tax Reform Effort

    Positioned in the center of the United States, Kansas has often served as a stand-in for the preferences of non-coastal America. Perhaps this unique position is why a 2012 tax …

  • State of the States 2016 image

    State of the States 2016

    This report observes and analyzes the economic policy proposals discussed in each governor’s State of the State address.

  • Rich States, Poor States, 9th Edition image

    Rich States, Poor States, 9th Edition

    The 9th Edition of Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index reveals a pro-growth trend across the nation for 2016. Rich States, Poor States examines the latest movements …

  • State Tax Cut Roundup: 2015 Legislative Session image

    State Tax Cut Roundup: 2015 Legislative Session

    The 2015 legislative session featured a notable number of states achieving tax relief and tax reform for their citizens. Pro-growth tax reform was a key theme throughout the 2015 legislative …

  • Rich States, Poor States, 8th Edition image

    Rich States, Poor States, 8th Edition

    Throughout the country, states are looking for ways to energize their economies and become more competitive. Each state confronts this task with a set of policy decisions unique to their …

  • State Factor: Charitable Giving image

    State Factor: Charitable Giving

    State Factor: The Effect of State Taxes on Charitable Giving According to the new report, The Effect of State Taxes on Charitable Giving the following states donated the most to charity …

  • State of the States: An Analysis of the 2015 Governors’ Addresses image

    State of the States: An Analysis of the 2015 Governors’ Addresses

    Each year, governors across the nation give a state-of-the-state address to communicate to their constituents what they did—or did not—accomplish this year. State of the States is an in-depth study …