Appalachian State University Assistant Professor of Accounting Dr. Tyler Johnson has published several research articles examining how state tax policy—particularly corporate income tax conformity with the federal tax code—shapes state revenue systems.
His recent work provides the first empirical evidence on how rolling conformity affects state tax revenue sensitivity, volatility, and forecast accuracy, offering important insights for state budget planning.
Johnson also studies how a state’s overall level of conformity influences corporate income tax collections before and after major federal reforms, including the Tax Cuts and Jobs Act.
His research has appeared in Advances in Taxation, The Southern Business and Economics Journal, and State Tax Notes, contributing to ongoing policy discussions about how states can design more stable and strategic tax systems.
Tyler Johnson
Tyler Johnson