Publications & Studies

Tax Reform

State Tax Cut Roundup, 2019

Publications (page 1)

  • State Tax Cut Roundup, 2019 image
  • ALEC Amicus Brief in Google LLC v. Oracle America Inc. image

    ALEC Amicus Brief in Google LLC v. Oracle America Inc.

    The American Legislative Exchange Council has filed an Amicus Brief for the Supreme Court case Google LLC v. Oracle America Inc. The ALEC brief attempts to focus the Supreme Court …

  • State Bonded Obligations, 2019 image

    State Bonded Obligations, 2019

    States issue a diverse array of bonded obligations, with a range of obligation strength, revenue sources, debt service schedules and other factors. This study collects and analyzes the bonded obligations …

  • Other Post-Employment Benefit Liabilities, 2019 image

    Other Post-Employment Benefit Liabilities, 2019

    The Continuing Need for OPEB Reform

  • 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 …

  • ALEC Files a Another Amicus Brief in Another Arbitration Case image

    ALEC Files a Another Amicus Brief in Another Arbitration Case

    Recently, the American Legislative Exchange Council led a coalition that included the Center for Individual Freedom (CFIC) and the American Consumer Institute (ACI) in filing an amicus brief with the …

  • 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 …

  • Report Card on American Education: 23rd Edition image

    Report Card on American Education: 23rd Edition

    For an online comparison tool, custom report cards and state education reports, visit www.ALECReportCard.org …

  • ALEC Files Amicus Brief in Arbitration Case image

    ALEC Files Amicus Brief in Arbitration Case

    The American Legislative Exchange Council recently led a collation in filing an amicus curiae (“friend of the court”) brief on the topic of arbitration clauses in the U.S. Court of …

  • 2018 ALEC Annual Report image

    2018 ALEC Annual Report

    In this 45th year, look no further than our alumni to see “Why ALEC matters.” It’s a Who’s Who of public officials from Vice President Pence to freshman member …

  • A Framework for Privacy Legislation image

    A Framework for Privacy Legislation

    Privacy is en vogue. Policymakers from Washington, D.C. to Washington State are talking about it. They are holding meetings and proposing comprehensive legislation designed to control corporate access to, and …

  • State Innovation Index: Telehealth image

    State Innovation Index: Telehealth

    According to the U.S. Department of Health and Human Services, the baseline physician requirements per 100,000 population will reach a total of at least 291 physicians by 2020. This demand …

  • 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 …

  • Unaccountable and Unaffordable 2018 image

    Unaccountable and Unaffordable 2018

    Unfunded liabilities in public pension plans continue to loom over state governments nationwide. If net pension assets are determined using more realistic investment return assumptions, pension funding gaps are significantly …

  • 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 …

  • 2017 ALEC Annual Report image

    2017 ALEC Annual Report

    At the 2016 Indianapolis Annual Meeting, then Governor Pence who had just days before been selected as candidate Trump’s Vice-Presidential running mate declared, “I was for ALEC before ALEC was …

  • The Latest Trends of Asset Forfeiture Transparency and Juvenile Justice image

    The Latest Trends of Asset Forfeiture Transparency and Juvenile Justice

    This State Factor examines trends across the states in Civil Asset Forfeiture reform, as well as in juvenile justice for the latest legislative sessions. It also examines the driving policy ideas …

  • 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.   …

  • State Bonded Obligations, 2018 image

    State Bonded Obligations, 2018

    States issue a diverse array of bonded obligations, with a range of obligation strength, revenue sources, debt service schedules, and other factors. This study collects and analyzes the bonded obligations …