Blog Articles
6170 Results
Unclear if Warren’s Wealth Tax Proposal is Constitutional
There is a chance that Senator Warren’s proposed wealth tax would be found unconstitutional, but opinions are mixed and the precedents go both ways.
2 min read
Sen. Warren’s Wealth Tax Is Problematic
Sen. Elizabeth Warren recently proposed a wealth tax on high-net-worth individuals, a type of tax that is poorly targeted, difficult to administer, and raises constitutional questions.
4 min read
Sorry, Washington State: Capital Gains Taxes are Still Income Taxes—But There’s a Better Way
A new, high tax rate on capital gains income would be a risky move for Washington State even if it didn’t face an enormous constitutional challenge.
5 min read
Tax Relief is on the Agenda in Austria
3 min read
How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis
Due to a narrow tax base and a decrease in capital gains realizations, Congresswoman Ocasio-Cortez’s plan to tax income above $10 million would not raise as much revenue as intended. See our 10-year revenue estimates.
9 min read
We Shouldn’t Scrap Dynamic Scoring
2 min read
The Tax Cuts and Jobs Act After A Year
5 min read
Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs
A recent paper discusses two main trends related to U.S. entrepreneurs: the decrease in the number of entrepreneurs and the increase in their borrowing. Entrepreneurs have increased their debt holdings relative to their assets over the past three decades.
3 min read