![Colorado Announces Online Sales Tax Collection Starting November 1](https://taxfoundation.org/wp-content/uploads/2018/09/Colorado-300x200.jpg)
Blog Articles
![Colorado Announces Online Sales Tax Collection Starting November 1](https://taxfoundation.org/wp-content/uploads/2018/09/Colorado-300x200.jpg)
![Universal Savings Accounts](https://taxfoundation.org/wp-content/uploads/2018/09/money-2696236_1920-300x200.jpg)
![Permanent Build Back Better middle class tax hike Tax Cuts and Jobs Act, Tax Reform](https://taxfoundation.org/wp-content/uploads/2018/09/Capitol-washington-dc-300x240.jpg)
Tax Reform 2.0 Takes Shape
Recently, Congress released a series of bills which have been dubbed “Tax Reform 2.0.” These bills modify and build upon the Tax Cuts and Jobs Act, whose individual provisions are currently set to expire at the end of 2025. We outline the details of each bill, including changes to tax rates, the standard deduction, and the child tax credit.
3 min read![marijuana tax, marijuana tax legalization](https://taxfoundation.org/wp-content/uploads/2017/01/cannabis3-300x240.jpg)
![Nevada Question 2: Exempting Feminine Hygiene Products from the Sales Tax](https://taxfoundation.org/wp-content/uploads/2018/09/Feminine-Hygiene-Nevada-Question-2-300x200.jpeg)
![Testimony Before the United States Joint Economic Committee](https://taxfoundation.org/wp-content/uploads/2018/09/Capitol-CROP-e1536178022935-300x141.jpg)
Testimony: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act
Tax Foundation President, Scott Hodge, provides written testimony before the United States Joint Economic Committee on the economic growth effects of TCJA.
21 min read![Calculating Tax Compliance Costs](https://taxfoundation.org/wp-content/uploads/2018/08/tax-compliance-1040-costs-e1534799811469-300x200.jpeg)
![100 percent bonus depreciation permanence offers more bang for the buck](https://taxfoundation.org/wp-content/uploads/2018/09/100-percent-bonus-depreciation-permanence-Full-Expensing-300x207.png)
Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions
In the long run, permanent full expensing produces about 4.5 times more GDP growth per dollar of revenue than making individual TCJA provisions permanent.
2 min read![Mississippi Turns to Lottery, Other Tax Changes, in Special Session to Fund Bridge Repair](https://taxfoundation.org/wp-content/uploads/2018/08/Mississippi-2-300x158.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/01/us-economy-300x180.jpg)
Here’s What GDP Actually Tells Us
4 min read![The Jobs Impact of the Tax Cuts and Jobs Act by State, 2018-2027: Methodology](https://taxfoundation.org/wp-content/uploads/2018/07/AdobeStock_87254627-e1533072091711-300x220.jpeg)
![IRS State and Local Deduction Cap Workaround SALT](https://taxfoundation.org/wp-content/uploads/2018/08/AdobeStock_29888665-e1535052203832-300x200.jpeg)
![Proposed Corporate Rate Hike Would Damage Economic Output, Corporate Tax Reform](https://taxfoundation.org/wp-content/uploads/2018/08/worker-factory-steel-tariffs-trade-manufacturing-economic-harm-job-e1568232355326-300x169.jpeg)
Proposed Corporate Rate Hike Would Damage Economic Output
Raising the corporate tax rate would reduce economic growth and lead to a smaller capital stock, lower wage growth, and reduced employment.
2 min read![Arkansas Tax Reform Task Force](https://taxfoundation.org/wp-content/uploads/2018/07/Arkansas-300x200.jpeg)
Prioritizing Tax Reform in Arkansas
1 min read![IRS State and Local Tax Deduction SALT Workaround, Federal income data, AGI](https://taxfoundation.org/wp-content/uploads/2015/11/IRS-300x157.jpg)
What to Expect from IRS Guidance on SALT Deduction Cap Workarounds
While a few are hoping for a different outcome, most observers expect the IRS to disallow these new, intentional SALT workarounds that have been adopted by New York and a handful of other states.
7 min readResponding to the NYT’s Stock Buybacks Analysis
The increase in stock buybacks isn’t surprising nor a sign that the Tax Cuts and Jobs Act won’t increase domestic investment.
2 min read![Lowering the Corporate Income Tax Rate Benefits Old and New Capital](https://taxfoundation.org/wp-content/uploads/2018/08/business-investment-300x225.jpeg)
Lowering the Corporate Income Tax Rate Benefits Old and New Capital
Cutting the corporate tax rate improves the United States’ international tax competitiveness, incentives new investment and benefits both old & new capital.
3 min read![Arkansas Tax Reform Task Force](https://taxfoundation.org/wp-content/uploads/2018/07/Arkansas-300x200.jpeg)
![Stock Buybacks - Stock market 2018 Tax Cuts and Jobs Act](https://taxfoundation.org/wp-content/uploads/2018/08/Stock-Market-300x186.jpeg)
What the Main Criticisms of Stock Buybacks Get Wrong
Stock buybacks are a clearly visible phenomenon, but most critics point out the initial action, the buyback, and ignore the greater context.
3 min read![How high are capital stock taxes in your state? 2018](https://taxfoundation.org/wp-content/uploads/2018/07/Capital-Stock-Taxes-300x268.png)