In his recent speech calling for legislation to stop corporate inversions, President Obama added fuel to the misperception that when a company moves its headquarters to another country it avoids paying U.S. taxes. He...
- State Sales, Gasoline, Cigarette, and Alcohol Tax Rates b...
State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2014
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Congress is currently considering tax extenders, the renewal of expiring or recently expired tax provisions. Among the provisions is 50 percent bonus expensing, otherwise known as bonus depreciation. The...
- This paper provides a side-by-side comparison of the long-run growth and revenue effects of the cost recovery systems in the Baucus proposal, the Camp plan, the Wyden-Coats proposal, and full expensing.
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