Tagged in

State Tax Policy

Whatever Source Derived

Thoughts on tax and the law

More information

Followers

273

More, on Medium

State Tax Policy

Darien Shanske in Whatever Source Derived

Apr 15, 2021

GILTI and California: Show Me the Money Edition

Back of the envelope calculations indicate significant…

Darien Shanske in Whatever Source Derived

Dec 11, 2020

Elon Musk and California’s Income Tax

The tax lesson illustrated by the Elon Musk saga is not what you might think.

By David Gamage and Darien Shanske

Elon Musk has left California, or so he says.[1] And so cue the gnashing of teeth about…

Darien Shanske in Whatever Source Derived

May 22, 2020

States Should Borrow Rather than Make Brutal Cuts During a Recession and Pandemic

By Darien Shanske and David Gamage

In a world in which the level of government best suited to act (the federal government) is dysfunctional, subnational governments need to take extraordinary measures. Lest anything…

Darien Shanske in Whatever Source Derived

May 12, 2020

Reforming State Corporate Income Taxes Can Yield the States Billions

Darien Shanske in Whatever Source Derived

Mar 9, 2020

Massachusetts Can Raise Up to 415mn/year by Conforming to GILTI

This reform would be fair, efficient…

Darien Shanske in Whatever Source Derived

Feb 6, 2020

States are Losing a Lot of Revenue by Not Conforming to GILTI

We now have some numbers and they are large

States are Still Losing a lot of Money by Not Conforming to GILTI

Darien Shanske in Whatever Source Derived

Dec 27, 2018

California and GILTI

California should conform to GILTI, but in its own special way

[Note: I consider some of these issues in greater depth here and here.]

GILTI is a provision of the TCJA meant to combat base erosion. I have argued that the states should conform to it, at…

Darien Shanske in Whatever Source Derived

Dec 27, 2018

Once More On States and GILTI

States Should Conform to GILTI (and why I believe that they will (eventually))

[Note: I consider some of these issues in greater depth here and here.]

The state corporate income tax has declined even relative to the federal corporate tax base…

Darien Shanske in Whatever Source Derived

Jul 1, 2018

States Should Conform to — and Improve — the New Federal Tax Provisions Meant to Counter Base Erosion

(Or if the industry-sponsored STAR Partnership thinks a state should not and cannot pursue a policy then a state probably can and should)

1 response

Darien Shanske in Whatever Source Derived

Jun 21, 2018

State Options After Wayfair

Some first impressions

Note: This post was written jointly with David Gamage and Adam Thimmesch

In Wayfair, the Supreme Court overturned the bright-line physical presence rule imposed by Quill. A state can now require an…