The impact of federal tax reform on state corporate income taxes

March 17, 2018

The Council On State Taxation (COST) and our research affiliate, The State Tax Research Institute (STRI), have long been committed to increasing the body of knowledge and enhancing public dialogue relating to the state and local taxation of business entities. We are pleased to present our latest contribution to that effort, “The Impact of Federal Tax Reform on State Corporate Income Taxes,” by Andrew Phillips and Steve Wlodychak of the National Tax Practice of Ernst & Young LLP (EY). Congressional enactment of the 2017 Tax Cuts and Jobs Act (TCJA) heralded the most significant changes to our federal tax system in over thirty years, affecting both individual and corporate income taxes.

Spotlight

Fedasil

The humane and respectful treatment of asylum seekers has first consideration. The number of asylum applications can vary sharply depending on the international political and economic situation. As an efficient and flexible organisation, Fedasil must be quick at repartee to anticipate and respond to changing reception needs

OTHER WHITEPAPERS
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Accelerating Government Innovation and Modernization With Cloud

whitePaper | April 6, 2020

Government agencies are at an important crossroads. For years they’ve faced mandates to modernize IT, but many have made limited progress. Now, with increasing citizen demands and other mission requirements, agencies are under pressure to adopt newer technologies. Faced with aging systems that are not up to the task — along with the need to reduce security risks and improve efficiencies — cloud is emerging as the primary vehicle for transforming government agencies.

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A guide to Zero Trust for government

whitePaper | November 21, 2022

Cyber attacks and data breaches are at the forefront of the national agenda - and the issue isn’t going away. These types of attacks aren’t necessarily new, however the exponential increase in data combined with data ubiquity, the massive increase in Software as a Service (SaaS) applications, and the shift to remote work have expanded our attack surface, while also shifting the network load to the perimeterless internet.

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Guide to Empowering a Mobile Workforce for State & Local Government

whitePaper | April 16, 2020

For government employees, work isn’t a place anymore. It’s something they do, wherever and whenever the need arises. To reach decisions, build relationships, manage finances, and drive strategic value—even with today’s tight resources—mobile workers need the freedom to move beyond agency walls without leaving behind the resources they need to be effective. They need to be able to do anything, anywhere, and on whatever device is most convenient—including their own personal devices—from laptops to the latest tablets and smartphones.

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A digital workplace enables next-generation public service experiences

whitePaper | May 15, 2022

Long before the pandemic created a worldwide retreat from physical workplaces, governments around the world recognised the need to undertake a digital transformation of some kind. Many governments had started to build transformation strategies that would support the gradual adoption of digital technologies to improve efficiency, increase productivity and enable better resource management. The main goal behind these strategies was to create the next generation digital infrastructure that would improve the delivery of services to citizens, from personalised administrative services to tailored health services, safer care for all and customised education. Some governments had started the transformation process. Then the pandemic changed everything. Almost overnight, governments were forced into a new reality that didn’t fit with mid- and long-term digital transformation objectives. Shutdowns changed the world from a largely in-person experience to a virtual experience for government workers and citizens. Government workforces had to quickly move entirely to remote working and governments had to adapt to find new ways to deliver services to citizens. Luckily, the availability of digital tools made the shift possible. So, while the pandemic continued to impact society, governments at all levels were able to shift operations and service delivery online.

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A New US Strategy for Economic Competition with China

whitePaper | November 5, 2019

This final report of the Taskforce on Transforming the Economic Dimension of U.S. China Strategy outlines a four-part strategy for an effective U.S. response to the economic challenges presented by China.

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Identity Modernization for Government Service Excellence

whitePaper | January 17, 2023

Raising the Bar for Digital Government Services Americans rely on technology to run our everyday lives. Powerful mobile devices, ubiquitous internet access, and modern apps enable today’s remote work, distance learning, e-commerce, online banking, eHealth, streaming entertainment, and so much more. We’ve come to expect great online experiences in practically everything we do

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Spotlight

Fedasil

The humane and respectful treatment of asylum seekers has first consideration. The number of asylum applications can vary sharply depending on the international political and economic situation. As an efficient and flexible organisation, Fedasil must be quick at repartee to anticipate and respond to changing reception needs

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