Archives: Tax Reform / Publications

Archives: Tax Reform / Publications

  • Rich States, Poor States 17th Edition image

    Rich States, Poor States 17th Edition

    The 17th edition of Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index features an evaluation of each independent state and key areas of policy in that state to better…

  • Rich States, Poor States 15th Edition image

    Rich States, Poor States 15th Edition

    The 15th edition of ALEC’s Rich States Poor States features an evaluation of each independent state and key areas of policy in that state to better understand its economic trajectory.

  • 2021 Laffer-ALEC Report on Economic Freedom, Grading America’s Governors image

    2021 Laffer-ALEC Report on Economic Freedom, Grading America’s Governors

    Who are the best governors in America? States have long been incubators of policy innovation. In that context, Governors, even those overseeing historically disadvantaged states or cooperating with unwilling legislatures,…

  • State Tax Cut Roundup, 2020 image

    State Tax Cut Roundup, 2020

    The 2020 state legislative sessions ended with four states enacting substantial tax relief for their citizens that was sufficient to qualify for State Tax Cut Roundup. The COVID-19 pandemic made…

  • Rich States, Poor States 14th Edition image

    Rich States, Poor States 14th Edition

    The new edition finds that even through the pandemic, states with policies such as low or no income taxes and worker freedom are more economically competitive and better positioned for…

  • Rich States, Poor States 13th Edition image

    Rich States, Poor States 13th Edition

    In this 13th edition of Rich States, Poor States, White House Advisors Dr. Arthur B. Laffer and Stephen Moore and ALEC Executive Vice President of Policy and Chief Economist Jonathan…

  • State Tax Cut Roundup, 2019 image

    State Tax Cut Roundup, 2019

    The 2019 state legislative sessions ended with six states enacting substantial tax relief for their citizens that was sufficient to qualify for State Tax Cut Roundup. Of the six states…

  • 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

    In this 12th edition of Rich States, Poor States, White House Advisors Dr. Arthur B. Laffer and Stephen Moore and ALEC Executive Vice President of Policy and Chief Economist Jonathan…

  • 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.