Conformity and State Income Taxes: Suggestions for the Crisis

Authors

David Gamage, University of Missouri School of Law
Michael A. Livingston

Document Type

Article

Publication Date

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.

Recommended Citation

David Gamage and Michael A. Livingston, Conformity and State Income Taxes: Suggestions for the Crisis, 96 Tax Notes State 1353 (2020).
Available at: https://scholarship.law.missouri.edu/facpubs/1172