There are five basic legal forms of business structures found in the United States: C corporations, S corporations, sole proprietorships, partnerships, and Limited Liability Companies (LLCs). In order to understand...
National Taxpayers Union Vice President Brandon Arnold discusses NTU's Ballot Guide for the 2012 election, in which they evaluated approximately 750 ballot measures, initiatives, and state constitutional amentmentds relating to tax and budget policy.
Illinois Policy Institute Executive Vice President Kristina Rasmussen discusses the teachers union strike in Chicago and what it tells us about tax and budget policy in the state.
David Ozgo, Chief Economist for the Distilled Spirits Council of the U.S., discusses the aftermath of Washington state's liquor privatization initiative.
Tax Foundation economist Scott Drenkard discusses a recent report on the estate tax issued by Congress' Joint Economic Committee, while adding trechant observations of his own.
Steve Buckstein, a Senior Policy Analyst at the Cascade Policy Institute in Portland, Oregon, discusses the state's tax rebate system, known as the "tax kicker."
Jason Mercier, Director of the Center for Government Reform at the Washington Policy Center, discusses taxpayers getting a vote on tax increases in Washington State.
Independence Institute president Jon Caldara comments on Gov. John Hickenlooper's tax policy in Colorado and the findings of a public advisory panel that has claimed wide support for an income tax increase in the state.
Tax Foundation analyst and programmer Nick Kasprak explains President Obama's proposed tax increases on individuals earning over $200,000 and couples earning over $250,000.
Tax Foundation economist Scott Drenkard talks about the inaccurate tax stats put out this week by the office of Maryland Gov. Martin O'Malley, and discusses whether high taxes are causing families to flee the state for lower-tax locales.
This week, for the first time ever, is a special podcast double-feature! We take a look at the contentious negotiations over tax and budget policy taking place in New Jersey between Gov. Chris Christie and the Democratic leadership in the state legislature. Our guests are Jerry Cantrell of the Common Sense Institute of New Jersey and Steve Lonegan, director of the New Jersey chapter of Americans for Prosperity.
Tax Foundation Vice President for Legal & State Projects Joseph Henchman discusses the impact of the Supreme Court's verdict on the Patient Protection and Affordable Care Act.
Tax Foundation Economist Mark Robyn discusses the recent state tax changes passed by the legislature in Kansas.
Maryland Public Policy Institute Senior Fellow Gabriel Michael discusses the planned special session of the Maryland General Assembly and the proposals they'll be considering to raise income taxes in the state.
Business owner Pete Vegas explains how a single visit to Washington state ended up saddling him with an assessment for $180,000 in business and occupation taxes.
National Taxpayers Union Vice President Andrew Moylan discusses the trend of local governments investing millions (and in some cases hundreds of millions) of dollars in municipal broadband projects that compete with private ISPs. The amount of debt these projects are accumulating is documented in the recent study Municipal Broadband "Wired to Waste".
Tax Foundation president Scott Hodge discusses our new study on business tax costs in the 50 states, Location Matters: A Comparative Analysis of State Tax Costs on Business.
More on corporate income taxes here.
Our guest this week is James Hohman, assistant director of fiscal policy at the Mackinac Center for Public Policy in Midland, Michigan. James discusses the tax climate in the Great Lakes State, and how Gov. Rick Snyder and the state legislature recently reformed the much-disliked Michigan Business Tax.
More on Michigan here.
Tax Foundation economist Mark Robyn discusses his most recent report, the 8th edition of the State Business Tax Climate Index. The Index accounts for dozens of state tax provisions, creating a single easy-to-use score that measures each state against the tax climates of every other state.
More on state tax and spending policy here.
Tax Foundation Vice President for Legal & State Projects Joseph Henchman discusses how U.S. corporations are taxed on their overseas earnings and how the system could be improved.
Tax Foundation Special Report 197, "Rethinking U.S. Taxation of Overseas Operations: Subpart F, Territoriality, and the Exception for Active Royalties" by Joseph Henchman (11/22/11)
More or corporate income taxes here.
Tax Foundation Fiscal Fact No. 287, "Presidential Candidate Tax Plan Report Card" by Will McBride, David Logan, and Scott Hodge (12/19/11)
Tax Foundation Fiscal Fact No. 286, "How to Judge a Tax Plan" by Will McBride (12/15/11)
More election analysis here.
Reason Foundation Senior Policy Analyst Adam Summers discusses public finances in the Golden State and the multiple tax increase proposals that could confront voters at the polls in 2012.
Tax Policy Blog, "Tax Increase Proposals Bubbling Up for California Ballot" by Joseph Henchman (12/9/11)
Out of Control Policy Blog, "Surprise, Surprise, California Gov. Jerry Brown Calls for More Tax Increases" by Adam Summers (12/6/11)
Cal Watchdog, "Brown's Open Letter Seeking Higher Taxes" by Steven Greenhut (12/5/11)
"An Open Letter to the People of California," by Gov. Jerry Brown (12/5/11)
More on California tax policy here.
Pelican Institute president Kevin Kane talks about the recent vote in Louisiana to ban the imposition of new real estate "transfer" taxes, what else needs to change in the state's taxing and spending priorities, and how developments in the Gulf reflect wider trends across the country.
Pelican Post, "Vote Yes on Saturday to Prevent New Taxes" by Kevin Kane (11/18/11)
More on Louisiana tax policy from the Tax Foundation here.
More on New Mexico tax policy from the Tax Foundation here.
Independence Institute Fiscal Policy Center Director Penn Pfiffner discusses the defeat of the Colorado tax increase proposal known as Proposition 103 and what comes next for tax and spending policy in the Centennial State.
Citizens' Budget: Roadmap for Sustainable Government in Colorado by Penn Pfiffner with Mark Hillman, Linda Gorman, Barry Poulson, Ben DeGrow, and Dennis Polhill (November 2011).
More on Colorado tax policy here.
Tax Foundation analyst Scott Drenkard discusses the efforts of sities and states to fight obesity with higher taxes on candy and soda.
Tax Foundation Special Report 196, "Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy" by Scott Drenkard.
"Contest: How Much Does This Basket of Treats Cost After Taxes?" by Scott Drenkard and Nick Kasprak.
More on food and beverage taxes here.
Tax Foundation economist Will McBride discusses the tax plans of the various candidates for president in 2012, including proposals from President Obama, Herman Cain, Mitt Romney, Rick Perry, Ron Paul and more.
Alan Viard, Resident Scholar at the American Enterprise Institute, talks about individual tax reform and the limits of what can be accomplished though the pursuit of a broad tax base and low rates.
AEI Tax Policy Outlook, "The Benefits and Limitations of Income Tax Reform" by Alex M. Brill and Alan Viard (September 2011).
More on tax reform here.