The authors examine state strategies for curbing some kinds of tax planning. Although the change in the state tax planning environment may cause the extinction of certain one size fits all tax planning strategies, individualized state tax planning strategies that are based on valid, achievable...

The authors review state interest and intangible expense addback provisions. The presence of exceptions to addback requirements is a tacit recognition that addbacks are blunt instruments of state tax policy, the authors say. Most states with addback provisions require an analysis of the business...