How Much Revenue Would Senator Sanders’ Wealth Tax Proposal Really Raise?
Senator Bernie Sanders introduced a proposed 5 percent annual wealth tax on billionaires to fund direct payments to Americans and expand social welfare programs.
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Latest Work
Ohio Expensing Conformity Will Boost Innovation and Competitiveness
Ohio’s SB 9 will boost economic growth by conforming Ohio’s tax code to the domestic research and experimentation (R&E) immediate cost recovery provision in the One Big Beautiful Bill Act.
8 min read
Pharmaceutical Tariffs Would Add Costs and Reduce Innovation
Thought the Trump administration has not yet imposed new, industry-specific tariffs on drugs or active pharmaceutical ingredients, such tariffs would be a hidden cost on Americans: they would shrink incomes, reduce investment, and lead to less innovation.
7 min read
FAQs About Border Adjustment
What is a border adjustment? Is it a new idea? How would it work in practice?
11 min read
Online Sports Betting Could Be Lucrative for Alaska if New Legislation Gets the Taxes Right
Alaskan lawmakers are actively debating this session whether they should open their digital borders to the online sports betting market. If legalization is a step Alaska decides to take, the right tax mix could result in notable fiscal advantages for the state.
Utah’s Digital Ad Tax, by Any Other Name, Is Just as Legally Fraught
A digital advertising tax in Utah will increase costs for Utah businesses and expose the state to complicated legal battles.
4 min read2025 European Tax Policy Scorecard
55 min readVaping Taxes by State, 2026
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2026 State Tax Competitiveness Index
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International Tax Competitiveness Index 2025
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2024 European Tax Policy Scorecard
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How to Rein in the National Debt
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Risks to the US Tax Base from Pillar Two
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Facts & Figures 2025: How Does Your State Compare?
Summary of the Latest Federal Income Tax Data, 2025 Update
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ExpertSean Bray
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Commentary
See All CommentaryOnline Sports Betting Could Be Lucrative for Alaska if New Legislation Gets the Taxes Right
Alaskan lawmakers are actively debating this session whether they should open their digital borders to the online sports betting market. If legalization is a step Alaska decides to take, the right tax mix could result in notable fiscal advantages for the state.
Trump Tariffs Blocked by the Supreme Court (What’s Next?)
Last Friday, the Supreme Court struck down President Trump’s IEEPA tariffs in a landmark 6-3 decision.
Taxing Alternative Nicotine in New York Is a Health Policy Buzzkill
As states grapple with taxing the evolving tobacco and nicotine market, policymakers should carefully consider the tax mix they implement.
Lessons From European Geoeconomics & The Future Of International Tax Policy
European policymakers would be wise to refocus tax and trade policies on what is good for Europe rather than trying to change policies in countries beyond European borders. Meanwhile, the Trump administration would be wise to recognize that the transatlantic relationship is a geoeconomic asset that can be mutually beneficial.
Simplicity Is Still Missing from Michigan’s Tax Debate
Michigan’s tax code remains too complex, and taxpayers should be asking for a system that bends toward simplicity, not the other way around.
Testimony: Assessment Limits and Property Taxes in Nebraska
Assessment limits are not sound tax policy. While well-intended, with hopes of preventing owners from being “taxed out of their homes,” the tax shifts, lock-in effects, and housing supply issues created by assessment limits make housing affordability worse.
Yes, You’re Getting a Bigger Tax Refund. But That’s Not the Whole Story.
Cut the Income Tax, Not Taxes on Tips and Overtime
Trump Tax Policy Shift Toward Stability Must Stay the Course
2025 Tax Review | What OBBBA Changed, the Impact of Tariffs, and What’s Next
Testimony: Taxation of Ultra-High-Net-Worth Individuals
Tariff Rebate Checks Won’t Help Families. Ending the Trade War Would.