Tax Policy Blog

A Gross Receipts Tax Would Not Right-Size the Tax Base in Oregon

North Carolina Judge Strikes Down Income Tax Cap Constitutional Amendment

Governor Evers Vetoes Wisconsin Standard Deduction Tax Relief Bill

Opportunity Zone Rules Hike Concerns Over Tax Breaks for NFL Stadiums

Opportunities for Pro-Growth Tax Reform in Austria

Austria needs to pursue comprehensive business and individual tax reform if it wants to remain competitive. Our new guide explores several ways the Austrian government can achieve a simpler, more pro-growth tax code.

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It

Virginia on the Verge of Approving Its First Local Option Sales Tax

Ready to go on BEPS 2.0?

Learning from Europe and America’s Shared Gross Receipts Tax Experience

Sanders and Schumer’s Misguided Stock Buybacks Proposal

A High Tax Rate on Star Inventors Lowers Total Innovation

Findings from a new study suggest that while a policy agenda to revive innovation must include an assortment of changes – including greater access to mentorship – tax policy matters too.

Tax Extenders Could Return from the Grave Mid-Filing Season

Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended

While progressivity may look appealing—particularly at a time when policymakers in Congress seem to be competing on how best to extract revenue from the wealthiest in the country—it may not raise the revenue intended.

Implementing Phase Three of Individual Income Tax Cuts in Arkansas

Don’t Judge Your Taxes by Your Refund

Wyoming’s Proposed Corporate Tax is More Burdensome Than It Appears

States are Betting on Revenue from Sports Betting This Year

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.

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.

States Should be Wary of ITEP Marijuana Tax Policy