Research, Presentations, and Publications

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.” The Commission’s members and staff perform this function in various ways, through the Commission’s committees, through training and conferences, and by researching and publishing reports. 

Archived here are some of the reports, presentations, articles, and other information produced as part of this process.

• Brian Hamer, Counsel, "In the Wake of the MTC's P.L. 86-272 Project - August 2022
• A Comparrison of MTC Model Mobile Workforce Proposal with Other Proprosals - November 2021
• Brian Hamer, Counsel, "An Insider’s View of the MTC’s P.L. 86-272 Project," 2021
• Richard Cram, Director of the Nexus Program, "Illinois Partial Merger of Sales and Use Tax: Partly a Good Idea," 2020
• Richard Cram, Director of the Nexus Program, "No More Dilworth Formalism After Wayfair," 2020
• Richard Cram, Director of the Nexus Program, "National Geographic — Still Relevant After Wayfair?", 2020
• Brian Hamer, Counsel, "States Should Embrace GILTI or Pursue and Alternative Path to Fairness," 2019
• Helen Hecht, Uniformity Counsel, "Fifty Years of Uniformity Efforts - The Not-So-Obvious Lessons," 2019 
• Richard Cram, Director of the Nexus Program, “No Shade for Cloud Computing Income Under P.L. 86-272”, 2018
• Brian Hamer, Counsel, “Authority of states to collect taxes from foreign sellers”, 2018
• Elliott Dubin, Director of Policy Research and Parker Armstrong, Policy Research Intern, “Trends in State and Local Government Finances, 1967 to 2017”, 2018
• Helen Hecht and Lila Disque, “Government Contributions to Capital—The Known and the Unknown”, 2018
• Elliott Dubin, Director of Policy Research, “Current Economic Conditions of States”, 2018
• Helen Hecht and Lila Disque, “Partnership Taxation - A State Tax Administrator's Perspective”, 2017
• Richard Cram, Director of the Nexus Program, "No Double Taxation Risk for CAT: Crutchfield Got It Right", 2017
• Richard Cram, Director of the Nexus Program, “Dissociation — A Valid Transactional Nexus Argument?”, 2017 
• Helen Hecht and Lila Disque, “DMA v. Brohl—Is It Time to Stop Fighting the Last War”, 2016
• Elliott Dubin, Director of Policy Research and Trevor Ahouse, Policy Research Intern, “Trends in State and Local Finances: 1960 to 2015”, 2016
• Joann Weiner, John Alvarino, Elliott Dubin, and Amelia Wang, “The CCCTB, Brexit, and Unitary Taxation: Recent Developments in Corporate Tax Policies in the European Union and in the U.S. States”, 2016
• Helen Hecht and Lila Disque, “Direct Marketing Association and the Overture to Overturn Quill”, 2015

Multistate Tax Commission Review

A Journal on State Taxation of Multijurisdictional Commerce

Current Version -  Volume XXIII Number 1 (Winter 2013) Volume XXII Number 2 (Spring 2011) Volume XXII Number 1 (Winter 2011) Volume XXI Number 2 (Spring 2010) Volume XXI Number 1 (Winter 2010) Volume XX Number 4 (Summer 2009) Volume XX Number 3 (Summer 2008) Volume XX Number 2 (Summer 2007) Volume XX Number 1 (Winter 2007) Volume 2003 Number 1 Volume 2002 Number 3 - Special Edition Volume 2002 Number 2 Volume 2002 Number 1 Volume 2001 Number 2 Volume 2001 Number 1 Volume 2000 Number 1

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News and Views

News and Views was a periodic publication announcing special events and occurrences that was produced by the Commission in the late 1990s.  While it is no longer being produced, some issues are available here for reference. 

2000 July 17, 2000

1999 March 31, 1999 April 12, 1999 August 9, 1999

1998 February 17, 1998 July 13, 1998 September 28, 1998 October 7, 1998

 

 Internet Tax Moratorium Revenue Impact

MTC Study on the Impact of Internet Tax Moratorium on State and Local Revenues

• September 24, 2003 - News Release
• September 24, 2003 - Report from the Multistate Tax Commission

 Federalism at Risk

A National Inquiry and Dialogue on the Status of State and Local Tax Systems and the Future of Federalism

• Executive Summary and Overview
• Full Report of Federalism at Risk Seminar Series

To obtain hard copies, please call 202-650-0300 or email your request to mtc@mtc.gov.