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The Institute on Taxation and Economic Policy (ITEP) offers a series of Policy Briefs designed to provide a quick introduction to basic tax policy ideas that are important to understanding current debates at the state and federal level. This week, ITEP released four updated briefs that explore issues with state corporate income taxes and tax avoidance. The Briefs offer recommendations for leveling the playing field between small in-state businesses and multi-national corporations and ensuring all corporate profits are subject to state taxation.

Combined Reporting of State Corporate Income Taxes: A Primer

Corporate Income Tax Apportionment and the “Single Sales Factor”

“Nowhere Income” and the Throwback Rule

The “QPAI” Corporate Tax Break: How it Works and How States Can Respond