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Individual Tax Compliance and Complexity

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Taxes in the Internet Age, World Wide Web, E-file, and Internet Tax Policy

Taxes in the Internet Age

Today marks 55 years since two students sent the first message across the Advanced Research Projects Agency Network (ARPANET) between computers at four universities, which would later become the internet we enjoy today.

5 min read
2025 tax brackets IRS inflation adjustments for tax year 2025 in early 2026 tax filing season

2025 Tax Brackets

Explore the IRS inflation-adjusted 2025 tax brackets, for which taxpayers will file tax returns in early 2026.

4 min read
International Tax Competitiveness Index 2024 Global Tax Rankings by Country

International Tax Competitiveness Index 2024

While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.

92 min read
Kamala Harris Tax Plan 2024 Details Analysis

Kamala Harris Tax Plan Ideas: Details and Analysis

On tax policy, Harris carries forward much of President Biden’s FY 2025 budget, including higher taxes aimed at businesses and high earners. She would also further expand the child tax credit (CTC) and various other tax credits and incentives while exempting tips from income tax.  

17 min read
Donald Trump Americans Abroad Tax Compliance Relief Proposal

Americans Abroad Need Compliance Cost Relief

Trump’s proposal would bring the US more in line with most other developed economies, which tax only those who live and work within their borders.

4 min read

2024 Election Insights | How to Fix Trump’s and Harris’s Tax Plans

Neither presidential candidate has a perfect tax plan. But what changes could Trump and Harris make to their respective tax plans to better serve American workers and the economy? In this episode, we dissect their plans and provide practical solutions for improvement.

Bob Stack Unpacks US Challenges in Global Tax

Bob Stack Unpacks US Challenges in Global Tax

Bob Stack, an international tax expert, explores the implications of the EU’s adoption of Pillar Two and the potential for streamlining overlapping policies. He also addresses the issues that the US faces in global tax policy with the upcoming elections.

2024 state and local tax ballot measures details analysis and tax ballot measure results

State Tax Ballot Measures to Watch in 2024

Taxes are on the ballot this November—not just in the sense that candidates at all levels are offering their visions for tax policy, but also in the literal sense that voters in some states will get to decide important questions about how their states raise revenue.

9 min read
Modernizing State Sales Tax Reform Options Guide

Modernizing State Sales Taxes: A Policymaker’s Guide

The sales tax is the second-largest source of state tax revenue and an important source of local tax revenue, but decades of base erosion threaten the tax’s share of overall revenue and have prompted years of countervailing rate increases.

72 min read
Kamala Harris unrealized capital gains tax proposal billionaire minimum tax

Analysis of Harris’s Billionaire Minimum Tax on Unrealized Capital Gains

In her campaign for president, VP Kamala Harris has embraced all the tax increases President Biden proposed in the White House FY 2025 budget—including a new idea that would require taxpayers with net wealth above $100 million to pay a minimum tax on their unrealized capital gains from assets such as stocks, bonds, or privately held companies.

5 min read
Taxes and interstate migration data from IRS and Census state migration trends show Americans moving to low-tax states 2024 interstate migration by state

Taxes and Interstate Migration: 2024 Update

The latest IRS and Census data show that people and businesses favor states with low and structurally sound tax systems, which can impact the state’s economic growth and governmental coffers.

8 min read