Tax Policy Blog

Decomposing a Dynamic Revenue Estimate

Testimony: Tax Burdens and Tax Triggers in Arkansas

Senator Harris’s Rent Relief Tax Credit is a Well-Intentioned Misfire

The PHIT Act is Unfit for Good Tax Policy

Tax Reform 2.0 Framework a Good Start

Testimony: Post-Wayfair Options for Congress

Testimony: Washington’s Business Tax Structure

Five States Accomplish Meaningful Tax Reform in the Wake of the Tax Cuts and Jobs Act

Georgia, Idaho, Iowa, Missouri, and Utah capitalized upon the Tax Cuts and Jobs Act’s (TCJA) changes by conforming to increase their annual state revenues.

Should Congress Reconsider the Tax Exemption of Pro Sports Organizations?

Evaluating the SALT Deduction Constitutional Challenge

Four states have brought a lawsuit against the federal tax bill claiming that its $10,000 cap on the state-local deduction is unconstitutional. Here’s why the lawsuit has little merit.

The Economics of 1986 Tax Reform, and Why It Didn’t Create Growth

In contrast, the Tax Cuts and Jobs Act lowered the corporate tax rate and allows immediate and full expensing for the next five years.

New Analysis Shows How Input Tariffs Will Impact U.S. Manufacturing Sectors

Louisiana Legislature Partially Extends Sales Tax Hike, Fate of Online Sales Tax Still Uncertain

Ways & Means Committee Mark Ups Include Changes to Health-Care Related Taxes

The Right Way to Measure Tax Changes by Income Group

Missouri Governor Set to Sign Income Tax Cuts

Potential Supreme Court Nominees on Taxpayer Rights, State Taxes, and Interstate Commerce

What Does the Wayfair Decision Really Mean for States, Businesses, and Consumers?

Various interpretations of the recent Wayfair decision from the U.S. Supreme Court has led to confusion about its impact for online sellers and consumers. We clear up that confusion with this Q&A.

Tariffs Targeting Intermediate Goods Go into Effect

Business and Individual Taxpayers See No Reprieve in New Jersey Tax Package