Business Taxes

Trading Bad Policy for Good Policy in Arkansas

Border Adjustments, Currency Adjustments, and the Value of the U.S. Dollar

Understanding the House GOP’s Border Adjustment

What is a border adjustment? What are the mechanics of how a border adjustment works, how would one affect U.S. businesses, and what are some pros and cons of enacting one?

Grading the House GOP Blueprint with the International Tax Competitiveness Index

Another Day, Another Gross Receipts Tax Proposal in Oregon

West Virginia Becomes the Latest State to Contemplate a Gross Receipts Tax

Three Big Problems with Sales Taxes Today — and How to Fix Them

From the Tax Foundation Archives: The Pros and Cons of a Value Added Tax (VAT)

Illinois Senators Try for a Third Time

Long Run Growth and Budget Effects of the Expensing Provision in the House Republican Tax Reform Blueprint

Long Run Growth and Budget Effects of Reducing the Corporate Tax Rate to 20 Percent

2016 Outstanding Achievement in State Tax Reform

U.S. Supreme Court Nominee Gorsuch on State Taxes and Interstate Commerce

FAQs about the Border Adjustment

Punching the Meal Ticket: Local Option Meals Taxes in the States

Minnesota Illustrated: A Visual Guide to Taxes & The Economy

Update: A Tax Compromise Offered in Illinois

What is the Distributional Impact of a Destination-Based Cash-Flow Tax?

Pass-Through Businesses: Data and Policy

A Tax Compromise Offered in Illinois