96 Tax Notes State 1353 (2020)
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.
Gamage, David and Livingston, Michael A., "Conformity and State Income Taxes: Suggestions for the Crisis" (2020). Articles by Maurer Faculty. 2941.