If you haven’t been living under a rock for the last two days, you’ve probably noticed that the internet is losing its mind over the infamous dress that’s seen by some as black and blue and by others as white and gold....
- Tax Policy Podcast: Prof. John Garen on Kentucky's B...
Tax Policy Podcast: Prof. John Garen on Kentucky's Blue Ribbon Reforms
Key Findings Large differentials in cigarette taxes across states create incentives for black market sales. Smuggled cigarettes make up substantial portions of cigarette consumption in many states, and greater than 20 percent of consumption in...
Key Findings Forty-five states and the District of Columbia allow first-year expensing of small business capital investment as permitted under Section 179 of the Internal Revenue Code. Twelve states and the District of Columbia are out of...
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