A new study finds the state of New York has the worst tax code in the country. The Tax Foundation recently released its 2025 State Tax Competitiveness Index. This evaluates how well states structure ...

Re: "Senate panel OKS phasing out of state income taxes," Page A5, June 2. Considering the poor prognosis for Louisiana budgets, this idea may seem foolish. However, I believe that the general ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation Well-functioning tax systems anchor their governance arrangements in law. This paper develops an analytical framework from ...