TPPT White Paper References and Addendum

Reference List

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• Marra, A. (2017). Senate Committee Approves Tax Reform Plan with New Revisions. West Virginia Public Broadcasting.
• McBride, W. (2012). What Is the Evidence on Taxes and Growth? Tax Foundation. Retrieved from 
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• Meyer, C. (2018). What Does Industry 4.0 Mean for U.S. Manufacturing? Area Development. 
• Mughan, S., & Propheter, G. (2017). Estimating the Manufacturing Employment Impact of Eliminating the Tangible Personal Property Tax: Evidence From Ohio. Economic Development Quarterly, 31(4), 299-311. 
• National Conference of State Legislatures (NCSL) and Lincoln Institute of Land Policy (LILP) (1992). Principles of a High-Quality State Revenue System. 
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• O’Leary, S., & Boettner, T. (2010). Taking Inventory: The Impact of Exempting the Business Personal Property Tax. West Virginia Center on Budget & Policy.  
• Porter, M. E. (2012). West Virginia Competitiveness: Creating a State Economic Strategy. Harvard Business School.
• Significant Features of the Property Tax (2018). Lincoln Institute of Land Policy and George Washington Institute of Public Policy.
• State-by-State Property Tax at a Glance (2018). Significant Features of the Property Tax. Lincoln Institute of Land Policy and George Washington Institute of Public Policy. 
• Tax Commissioner of West Virginia (2017). Fifth-Second Biennial Report: West Virginia Tax Laws. West Virginia State Tax Department.
• Tax Foundation (2015). Location Matters: The State Tax Costs of Doing Business.
• Tuerck, D. G., Bachman, P., & Conte, F. (2016). Options for West Virginia Tax Reform. Cardinal Institute for West Virginia Policy and The Beacon Hill Institute.
• Walczak, J., Drenkard, S., & Henchman J. (2015). 2016 State Business Tax Climate Index. Washington, D.C.: Tax Foundation. Retrieved from 
• Walczak, J., Drenkard, S., & Bishop-Henchman, J. (2017). 2018 State Business Tax Climate Index. Tax Foundation.
• Wasylenko, M. J. (1997). Taxation and economic development: the state of the economic literature. New England Economic Review, (March), 37-52. 
• West Virginia Chamber (2018). Tangible Personal Property Taxes on Business Inventories, Manufacturing Machinery & Equipment. Policy Issues: 2018 Position Papers.
• West Virginia Constitution (a). ARTICLE XIV. West Virginia Legislature. 
• West Virginia Constitution (b). §14-2 How Amendments Are Made. West Virginia Legislature. 
• West Virginia Department of Revenue (2006). 2006 Report to Governor Joe Manchin III by the West Virginia Tax Modernization Project. Office of the Secretary.
• West Virginia State Tax Department (2009). West Virginia Tax Modernization Project Workgroup’s Recommendation to Governor. 
• West Virginia State Tax Department (2018). Classified Assessed Valuations Taxes Levied. State of West Virginia: State Tax Department.
  

Addendum