E.J. McMahon (Manhattan Institute), The Tax Reform That Wasn't, 5 Alb. Gov't L. Rev. 685 (2012):
From a political and economic policy perspective, opinions about the December 2011 changes to New York's income tax code will naturally differ. But this much is clear: twenty-five years after the last significant tax overhaul in New York, there is once again a need for fundamental tax reform in the Empire State.
