Conformity and State Income Taxes: Suggestions for the Crisis

Authors

David Gamage, Indiana University Maurer School of LawFollow
Michael A. Livingston, Rutgers University School of Law - CamdenFollow

Document Type

Article

Publication Date

6-15-2020

Publication Citation

96 Tax Notes State 1353 (2020)

Abstract

To guarantee adequate revenue in the postCOVID-19 era, state governments should consider using all possible tools at their disposal. This article explains how and why state governments should evaluate their degree of conformity with federal tax changes in order to achieve this purpose.

Comments

Part of the series, Academic Perspectives on SALT

Recommended Citation

David Gamage & Michael A. Livingston, Conformity and State Income Taxes: Suggestions for the Crisis, 96 Tax Notes State 1353 (2020) (2020).
Available at: https://www.repository.law.indiana.edu/facpub/2941