On the other side of the scale, state and local tax collections would increase. From the perspective of state and local governments, the relevant question is whether the increase in collections would more than outweigh the higher
costs. Our research suggests that the increased collections associated with overturning Quill would be substantially lower than previously thought – approximately $2.5 billion annually rather than the $7 billion or more estimated in the Fox Study. Moreover, our analysis shows that uncollected taxes are not growing rapidly and, indeed, are likely constant or even shrinking as a proportion of state and local tax revenues. With this data in mind, policymakers should consider
carefully whether the benefits of overturning Quill would exceed the costs.