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![handle is hein.taxfoundation/taxfaaka0001 and id is 1 raw text is: TAX(:7ft1
FOUNDATION
November 18, 2013
No. 403
New York Governor's Tax Commission
Releases Reform Recommendations
By
Elizabeth Maim
Introduction
In December of 2012, New York Governor Andrew Cuomo created the New York State Tax Reform and
Fairness Commission.' The Commission, according to the governor's announcement, was charged with
addressing long term changes to the state tax system and helping create economic growth.2 A second tax
commission was announced by the governor in October of this year and would be charged with cutting
business and property taxes.' The second commission is expected to announce its findings and
recommendations in early December 2013.
The first commission's final report was released in early November of 2013, outlining tax reform options
that are revenue neutral and would provide options to modernize the current tax system with the goals of
increasing its simplicity, fairness, economic competitiveness, and affordability.' The Commission's report
recognizes structural flaws in the state's tax system and reviews recommendations for addressing them.
Commission Findings
The Commission found that in addition to New York being a particularly high tax state,6 there are various
inefficiencies for specific tax types within the state. It found that, in general, administration of New York's
state tax structure is complex and results in high compliance costs.7 In terms of individual tax types, the
Office of Governor Andrew M. Cuomo, Governor Cuomo Announces Tax Commission Members, Dec. 11, 2012,
hrtpI~ww~gveror~ ~&pvLrc~/ 1112 l~axcmmisiomers.
3 Office of Governor Andrew M. Cuomo, Governor Cuomo Launches Tax Relief Commission to Identify Ways to Reduce Tax Burdens
on New York Families and Businesses, Oct. 2, 2013, sion.
4Id.
New York State Tax Reform and Fairness Commission, Final Report, Nov. 2013, at 3,
htto://www.covernor.ny.gov/assets/documentsEreenislandan dreportandappendicies .df [hereinafter Commission Final Report].
6 Commission Final Report at 5, supra note 5.
7 Id.](ViewImageLocal?handle=hein.taxfoundation/taxfaaka0001&div=1&collection=&method=preview&ext=.png&size=3)