Business Taxes

Tax Interactions in Senator Warren’s “Medicare for All” Proposal Would Reduce Potential Revenue

Ranking Corporate Income Taxes on the 2020 State Business Tax Climate Index

Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications

In our new report, we explore the design implications of a carbon tax and provide estimates for revenue, economic, and distributional effects of three potential carbon tax and revenue recycling proposals. Each proposal faces different trade-offs and achieves different policy goals.

Results of 2019 State and Local Tax Ballot Initiatives

Election Day 2019 will feature notable tax-related ballot measures in California, Colorado, New Mexico, Pennsylvania, Texas, and Washington. Once the polls close tonight, beginning with Pennsylvania and Texas at 8 PM EST, we will begin tracking the results as they come in.

Tax Cliffs in the Proposed PROGRESS Act May Slow Small Business Growth

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

Elizabeth Warren released a detailed plan on how she would fund Medicare For All, proposing a wealth tax, financial transactions tax, mark-to-market taxation of capital gains income, and a country-by-county minimum tax, among other reforms.

Will West Virginia Reduce the Tax Burden on Manufacturing?

France Could Be on its Way to a More Competitive Tax System

Comparing Europe’s Tax Systems: Property Taxes

Saez and Zucman’s Latest Estimates of Tax Burdens Don’t Fully Consider the Impact of Taxes on Saving and Investment

State and Local Tax Ballot Measures to Watch on Election Day 2019

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

If there is double taxation due to digital services taxes or because a country is unwilling to conform to the structure of the Secretariat’s proposal, the impact would be a net negative for many businesses.

Comparing Europe’s Tax Systems: Consumption Taxes

California Cities Want to Cash in on Marijuana

Tax Competitiveness is on the Agenda in Greece

2020 State Business Tax Climate Index

Connecticut, California, New York, and New Jersey rank lowest in our 2020 State Business Tax Climate Index, which compares states on more than 120 tax policy variables to show how well they structure their tax systems and to provide a road map for improvement.

Improving the Federal Tax System for Gig Economy Participants

Advances in technology have enabled workers to connect with customers via online platform applications for work ranging from ridesharing to home repair services. The rise of gig economy work has reduced barriers to self-employment, bringing tax challenges like tax complexity and taxpayer noncompliance.

UK Taxes: Potential for Growth

Repealing the Federal Tax Exemption for Credit Unions

Washington Voters to Weigh in on 12 Tax Questions This November