tax maps Archive

Throwback Rules and Throwout Rules
April 12, 2022
No Comments
TweetShareSharePin0 Shares This week’s state tax map looks at throwback and throwout rules in states’ corporate tax codes. These rules may not be widely understood, but they have a notable impact on business location and investment decisions and reduce economic efficiency for the states which impose such rules. Over the long run, these rules reduce competitiveness while