Policy Research

Purpose and Nature of Policy Study

Under the Multistate Tax Compact, the Commission is granted the authority to, among other things, “study state and local tax systems and particular types of state and local taxes.” Through comprehensive research, seminars and dialogue sessions with stakeholders, the Commission member states study and analyze current issues affecting state taxation of multistate and multinational companies with the goal of developing viable options that policy makers may consider in developing fair, efficient and administrable state and local tax systems. Educating and informing taxpayers, policy makers and other stakeholders is a key objective of the Commission’s policy research activities.

What the States Have Accomplished through the Program

One of the Commission’s most recent and important achievements is the release of the Executive Summary and Overview of its report out of a year-long seminar series titled, “Federalism at Risk,” which studied the impact of federal action, the changing global economy and the states’ own policy choices on state and local tax systems. The Commission sets forth findings and recommendations from this inquiry for the consideration of policy makers now and into the future. The Federalism at Risk series represents a major state-led study of state and local taxation at the dawn of the twenty-first century.

The staff of the Policy Research Department edit and contribute articles for the MultistateTax Commission Review,  a quarterly publication on developments in state tax policy and in MTC programs. In addition, Policy research staff participate in the programs of other professional organizations.

More generally, the states, through the Commission, constantly monitor the trends in state tax policy development. The Commission conducts research and analyses on proposed or adopted state legislation, federal legislation impacting state and local taxation, economic and fiscal trends, industry trends and other related topics. Bringing together the states’ collective expertise in a number of disciplines helps the Commission develop more broadly supported and comprehensive policy options.

How the States Guide the Program

The Commission and the Executive Committee guide the policy study activities conducted by staff and consultants.

Further Information

For any further information, please contact the Multistate Tax Commission at (202) 650-0300.