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Alabama
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2003. "Legislator's Guide to Alabama Taxes,"
13th edition of report on major revenue sources by legislative fiscal office.
Http://www.lfo.state.al.us/pdfs/TAXGUIDEwCHARTS_3_4_03.pdf
1992. "Report of the Tax Reform Task Force."
http://parca.samford.edu/Tax%20Reform%20Report%201992.pdf
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Alaska
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1998. "An Assessment of the Effects of the Cruise Industry on Local Government Revenue and Expenditures."
http://www.dced.state.ak.us/trade/toubus/impacts.htm
1991. Fish Tax Study conducted by the Department of Revenue.
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Arizona
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2002. "The Revenue Impact of Arizona Tax Expenditures," prepared for Governor and Legislature in accordance with ARS 42-1005.
http://www.revenue.state.az.us/ResearchStats/Taxep05P.pdf
1989. Arizona Joint Select Committee on State Revenues and Expenditures.
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Arkansas
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2003. "Tax Options for Arkansas," study on state tax structure by the Winthrop Rockefeller Foundation.
http://www.wrockefellerfoundation.org/pdfs/tax_summary.pdf
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California
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2003. "Options for Revising the California Tax System," report to the governor by the California Commission on Tax Policy in the New Economy.
http://commerce.ca.gov/ttca/pdfs/link_overview/ersi/TaxComm_OptionsForRevisingCATaxSystem_6-23-03.pdf
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Colorado
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2002. "Colorado Commission on Taxation Final Report."
http://www.dola.state.co.us/taxcommission/FinalReport.pdf
2001. "Colorado Commission on Taxation Interim Report."
http://www.dola.state.co.us/taxcommission/InterimReport.pdf
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Connecticut
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1990. Task force on State Tax Revenue.
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Delaware
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2003. "State of Delaware Tax Preference Report."
http://www.state.de.us/finance/publications/2003_tax_prefer/toc_1.htm
1999. "Education Finance Reform Committee Report."
http://www.state.de.us/finance/publications/efr/edfinrefreppage.htm
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Florida
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2002. "Florida State Tax Reform Task Force Final Report."
http://dor.wa.gov/Content/WAtaxstudy/FL_Task_Force_final_report.pdf
1986. State Sales Tax Study Commission.
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Georgia
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2003. House Study Committee on Sales and Use Tax Simplification.
1995. "Final Report Of The Joint Study Commission On Revenue Structure."
http://frp.aysps.gsu.edu/frp/frpreports/report_95.1/95.1_fr.html
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Hawaii
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2003. Hawaii Tax Review Commission, ongoing commission, periodic reports, latest report.
http://www.state.hi.us/tax/pubs/2003trc_rpt.pdf
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Idaho
|
2002. Idaho State Tax Commission, ongoing commission, periodic reports, latest annual report.
http://www2.state.id.us/tax/pdf/publications/Annual%20Report%2002.pdf
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Illinois
|
2003. "Illinois State and Local Business Tax Burden Study," prepared for Illinois Chamber of Commerce by the Quantitative Economics and Statistics Group, final report.
http://www.ilchamber.org/ic/ti/d/taxburden.pdf
1982. Tax Reform Commission created by the Governor.
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Indiana
|
2002. Commission on State Tax and Financing Policy, ongoing commission, latest report.
http://www.in.gov/legislative/interim/committee/2002/committees/reports/STFP5B1.pdf
1992. "A Reexamination of the Indiana State Tax Structure: Introduction and Overview."
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Iowa
|
1999. Task Force to Study Iowa's System of State and Local Taxation.
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Kansas
|
1995. Tax Equity Task Force.
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|
Kentucky
|
2002. "Report to the Sub-Committee on Tax Policy Issues," study conducted by University of Tennessee.
http://www.lrc.state.ky.us/ijcomm/a&r/taxpolicy/kyfinalreport.pdf
1999. Update of 1995 Kentucky Commission on Tax Policy final report.
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Louisiana
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1995. "A Report on Louisiana's Tax Structure."
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Maine
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2002. State required to conduct tax incidence study every even-numbered year.
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|
Massachusetts
|
1993. Report from special commission created by state legislature to study business tax policies.
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Maryland
|
2000. "Maryland Comparative Tax Study."
1990. Maryland Commission on State Taxes and Tax Structure.
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Michigan
|
2002. "School Finance Reform in Michigan, Proposal A: Retrospective," conducted by Office of Revenue and Tax Analysis.
http://www.michigan.gov/documents/propa_3172_7.pdf
1999. Study on Possible Repeal of State Single Business Tax.
http://argus.mileg.org/documents/1999-2000/billanalysis/house/pdf/1999-HLA-4744-A.pdf
1982. "Michigan Fiscal and Economic Structure."
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Minnesota
|
1999. Citizens' Jury report on Governor initiative for state-wide tax reform.
1984. Minnesota Tax Study Commission.
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|
Mississippi
|
2002. Mississippi State Tax Commission, ongoing commission, latest annual report.
http://www.mstc.state.ms.us/info/annualreport/fy2002/main.htm
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|
Missouri
|
2003. "Examining Missouri's Tax System."
http://www.dor.mo.gov/tax/phares
2001. "Missouri Historical Tax Summary."
Http://econ.missouri.edu/eparc/Histax/toc.htm
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|
Montana
|
2003. Tax Reform Study Commission, report due 2005.
List of various tax study commissions:
http://www.state.mt.us/revenue/content/pdf/current_and_previous_tax_study_committees.pdf
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|
Nebraska
|
2002. "1999 Nebraska Tax Burden Study."
http://www.revenue.state.ne.us/research/99TaxBurdenStudy.pdf
1998. "Nebraska Comprehensive Tax Study."
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|
Nevada
|
2003. Governor's Task Force on Tax Policy in Nevada, reports to state legislature on an annual basis.
1990. "A Fiscal Agenda for Nevada."
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New Hampshire
|
2001. Commission on Education Funding, blue ribbon tax study commission examined state tax revenue as related to education funding.
1992. Conducted by The Policy Economics Group of KPMG Peat Marwick at the request of the New Hampshire Legislature.
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New Jersey
|
2002. Corporate Business Tax Study Commission, report due in 2004.
2000. Sales and Use Tax Review Commission, periodic review of legislation as it is introduced and enacted.
1988. New Jersey State and Local Expenditure and Revenue Policy Commission.
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New Mexico
|
2003. Blue Ribbon Tax Reform Commission. Package of recommendations resulting from review of tax structure begun in March.
http://www.legis.state.nm.us/bluetaxcomm.asp
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|
New York
|
1987. New York Legislative Commission on the Modernization and Simplification of Tax Administration and the Tax Law.
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|
North Carolina
|
2003. The Final Report by the Governor’s Commission to Modernize State Finances.
http://www.osbm.state.nc.us/files/pdf_files/final_rpt_gov_comm.pdf
2001. North Carolina Tax Policy Study Commission.
2000. North Carolina Tax Policy Study Commission.
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North Dakota
|
2001. "A study of North Dakota's Tax Structure," Tax Study Committee created in 1999.
http://www.state.nd.us/taxdpt/genpubs/taxstudyreport.pdf
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|
Ohio
|
2003. "Report of the Committee to Study State and Local Taxes."
http://www.state.oh.us/tax/taxstudy/taxstudy.htm
1995. "Taxation and Economic Development in Ohio, Blueprint for the Future." Studies from 1982 and 1967 also available at this link.
http://www.state.oh.us/tax/taxstudy/taxstudy.htm
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Oklahoma
|
2001. "Revenue-Neutral Tax Reform for Oklahoma: Issues and Options."
Http://dor.wa.gov/Content/WAtaxstudy/oktax.pdf
1999. "Citizen's Task Force on Taxation Final Report." Task force created by legislature in 1997.
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Oregon
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2003. Joint Committee on Tax Reform, report with proposals due May 2004.
1998. Oregon Tax Review Policy Committee, created by Governor in 1998.
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Pennsylvania
|
1999. "Comparative Analysis of Major State Business Taxes in Pennsylvania and Other States," conducted by the Pennsylvania Economy League.
http://www.pelcapital.org/Reports/Rpt%20Biz%20Tax.pdf
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Rhode Island
|
2003. Rhode Island Tax Study Commission, report due March 2004.
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South Carolina
|
2005. Ensuring a Competitive Revenue System for South Carolina: Findings and Conclusions from an Evaluation of the South Carolina Revenue System. Prepared for the Palmetto Institute, Clemson University.
2002. Joint Committee on Taxation, standing committee created by Act 334, first report due July 2006.
1999. "Joint Tax Study Commission Final Report."
http://www.lpitr.state.sc.us/reports/A%20Report%20on%20Joint%20Tax%20Study%20Commission.doc
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South Dakota
|
2003. Subject-specific studies conducted annually.
1990. "Commission on Tax Fairness," last comprehensive tax study.
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Tennessee
|
2004. Tennessee Tax Structure Study Commission.
2003. Independent Tax Structure Study Commission, deadline for report and recommendations from the study commission: July 2004 (pending legislation would extend this date by six months).
1999. "Financing Tennessee Government in the 21st Century." final report of Tennessee Advisory Commission on Intergovernmental Relations.
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Texas
|
2003. Texas statutes require a tax incidence study be conducted by the comptroller's office before the start of each regular legislative session.
1988. Select Committee on Tax Equity
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|
Utah
|
2001. "Tax Primer." Prepared by the Office of Legislative Research and General Counsel.
http://www.le.state.ut.us/lrgc/briefingpapers/taxbrief.pdf
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Vermont
|
1995-1996. "Vermont Tax Study," under the direction of the Joint Legislative Fiscal Committee.
http://www.leg.state.vt.us/reports/tax/tax.htm
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|
Virginia
|
2003. General Assembly Tax Study Commission, to replace previous tax study commission, report pending.
The Virginia General Assembly created a committee to study and revise the Virginia tax code in 2001. The committee was re-authorized in 2002 and replaced in 2003.
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Washington
|
2002. "Washington State Tax Structure Study Commission Final Report."
http://dor.wa.gov/Content/WAtaxstudy/Final_Report.htm
|
|
West Virginia
|
1999. "West Virginia Agenda for Fair Taxation," final report by Governor's Commission on Fair Taxation created in 1997.
|
|
Wisconsin
|
1978. Tax Incidence Study
|
|
Wyoming
|
1999. "Building Wyoming Tax Structure for the 21st Century," final report by the State of Wyoming Tax Reform 2000 Committee.
|
|
District of Columbia
|
1998. "Taxing Simply, Taxing Fairly," final report by District of Columbia Tax Revision Commission.
http://wwww.ntanet.org/dctax/dcstudy.htm
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