Skip to content

Individual Tax Compliance and Complexity

All Related Articles

Oklahoma tax reform options 2025 OK tax reform

Pro-Growth Tax Reform for Oklahoma, 2025

Lawmakers should finish the work they have begun over the past few decades, tackling tax rates and structures to give the state a leg up in an era of enhanced competition.

84 min read
Minnesota nonresident workers income tax compliance business travelers. 2023 Minnesota tax reform plan includes GILTI corporate tax reform and income tax and capital gains tax changes

Minnesota Legislation Would Ease Burdens for Business Travelers

A recent proposal in Minnesota exempting certain nonresident workers from having to file and pay income taxes would reduce compliance costs for business travelers and their employers at limited cost to the state.

4 min read
Budget Reconciliation: Tracking the 2025 Trump Tax Cuts GOP Tax Bill and Reform

Budget Reconciliation: Tracking the 2025 Trump Tax Cuts

President Trump has called for permanent extension of the 2017 tax cuts, additional policies including no taxes on tips, overtime pay, and Social Security benefits for retirees, and has also promised higher taxes on US imports through a series of new tariffs.

7 min read

Understanding the Property Tax

With property tax bills on the rise, homeowners are searching for answers—and some even want to abolish the tax altogether. In this episode, we break down why property taxes are increasing, common but flawed solutions, and why the property tax remains an economically efficient revenue source.

2024 European Tax Policy Scorecard

2024 European Tax Policy Scorecard

The variety of approaches to taxation among European countries creates a need to evaluate these systems relative to each other. For that purpose, we have developed the European Tax Policy Scorecard—a relative comparison of European countries’ tax systems.

55 min read
Taxes and the French Revolution

Taxes and the French Revolution

The French Revolution provides insight into the relationship between a government and its citizens and serves as a reminder that tax policy can have impacts (big and small) that last for centuries.

Sports betting tax discussion before Super Bowl 59

The High Stakes of Sports Betting Taxes

In this episode, Adam Hoffer, Director of Excise Tax Policy at the Tax Foundation, joins Kyle Hulehan to unpack the intricacies of sports betting tax policy during one of the biggest betting events of the year—Super Bowl 59.

Reducing spending in the tax code tax expenditures could help pay or raise trillions for 2025 tax reform

Cleaning Up the Tax Code Could Raise Trillions for Tax Reform

As Republicans look for ways to offset the budgetary cost of extending the expiring provisions of the Tax Cuts and Jobs Act (TCJA) and potentially enacting other tax cuts, the latest estimates indicate several trillion dollars could be raised by reducing tax credits and other preferences in the tax code.

5 min read

Trump’s Tariff War Returns

Are tariffs making everything more expensive? With Trump’s new tariff plans hitting $1.1 trillion in imports—far more than his first term—prices could rise for businesses and consumers alike.

EU VAT policy including EU VAT revenue and EU VAT compliance report

The EU’s Questionable VAT Policy

In a recent survey regarding companies’ barriers to conducting business in the EU single market, VAT ranked first. Policymakers should invest in reforming VAT systems to close both compliance and policy gaps in ways that improve the overall efficiency of their tax systems.

7 min read
state flat tax trend and state flat income taxes 2024

The State Flat Tax Revolution: Where Things Stand Today

From 2021-2024, within the span of 3.5 years, more states enacted laws converting graduated-rate individual income tax structures into single-rate income tax structures than did so in the whole 108-year history of state income taxation up until that point.

10 min read
2025 State tax changes taking effect January 1

State Tax Changes Taking Effect January 1, 2025

Thirty-nine states will begin 2025 with notable tax changes, including nine states cutting individual income taxes. Recent years have seen a wave of significant tax reforms, and the changes scheduled for 2025 show that these efforts have not let up.

25 min read