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Article
State Tax Reform New York Style
Proceedings of the 77th Annual Conference, National Tax Association--Tax Institute of America (1984)
  • Richard Pomp, University of Connecticut School of Law
Abstract
This article is a transcript of Professor Richard D. Pomp’s remarks at the National Tax Association’s Annual Conference on Taxation. Professor Pomp explains that the creation of the New York Tax Study Commission (Commission) was surprisingly neither an impending financial crisis nor a court ruling that aspects of the tax statute were unconstitutional. Instead, legislators prudently determined that the state’s tax statute was decaying due to its age. Professor Pomp further describes the creation of various advisory groups consisting of academics, lawyers, and accountants, along with representatives from big business, small business, labor, and public interest groups. These advisory groups helped form the Commission’s ambitious agenda. Professor Pomp next addresses the transformation of issues studied by tax commissions, and how neither tax commissions nor commentators had previously examined the numerous tax issues of interest in New York. Additionally, he rejects the misnomer that the success of a tax commission should be determined by the eventual legislative adoption of its proposals. His remarks conclude by urging New York to institutionalize tax reform via the creation of a permanent body similar to the U.S. Congress’ Joint Committee on Taxation.
Publication Date
1984
Citation Information
Richard D. Pomp, State Tax Reform New York Style, in Proceedings of the 77th Annual Conference, National Tax Association--Tax Institute of America 192 (Bowers ed. 1984).