Tax Foundation President Scott Hodge discusses the impact of potential changes to the estate tax on small businesses and family farms.
Regarding Sarah Kliff’s Jan. 11 Wonkblog excerpt, “An excise tax the U.S. could swallow”:
A...
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One point of contention in the North Carolina tax reform debate has been the fate of one particular tax expenditure—the uncapped sales tax refund for nonprofits. The refund applies to "sales of taxable tangible personal...
Using firm-level financial data from Shackelford and Markle’s “Cross-Country Comparisons of Corporate Income Taxes,” this chart shows the average effective corporate income tax rate for U.S. major NAICS industries from...