Corporate Tax Reform at the State Level

In the past year, a few states - Georgia, Maryland, South Carolina and Vermont, have released reports from tax commissions on tax issues and reforms. Commonalities include expansion of the sales tax to include services, increased accountability and transparency for tax expenditures (particularly tax credits) and discussion of separate versus combined reporting for corporations.

I have brief article on these reports focused on the corporate reform - State Examination of Corporation Tax Reform, AICPA Corporate Taxation Insider, 6/23/11.

How do you think state corporate taxation should be changed?