Ohio Should Wean Off Cigarette Tax Revenue and Pursue Healthier Fiscal Policy
Instead of doubling down on a shrinking tax base, Ohio lawmakers should instead look towards tax solutions that secure the state’s long-term fiscal health.
4 min read
Blog Articles
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Presidential Election in Poland: Tailoring Tax Policy to Poland’s Strategic Needs
Between Russia’s war in Ukraine, President Trump’s uncertain policies towards Europe, and Poland’s attempt to increase domestic defense capabilities, raising revenue has become one of the most critical topics in the campaign.
7 min read
Making the Corporate Alternative Minimum Tax Less Silly
The House reconciliation bill includes numerous changes to the tax code: good, bad, and ugly. However, the new corporate alternative minimum tax, or CAMT, goes largely untouched.
4 min read
Florida’s Property Tax Reform Push: Weighing the Options Amidst a Lack of Consensus on the State Budget
Florida’s latest property tax debate highlights the familiar challenge of prioritizing pro-growth tax policy while tackling rising property tax burdens.
6 min read
Fixing Highway Funding in the Reconciliation Package
The EV fee in the reconciliation package would help the fiscal situation but would overcorrect the hole in the gas tax base EVs create. There are intermediate options, such as VMT taxes for EVs and commercial traffic or pairing flat EV fees with gas and diesel tax increases, that would be incrementally better than the reconciliation package’s approach.
7 min read
SALT Cap Workarounds for Some Pass-Through Entities Are Threatened by One, Big, Beautiful Bill
For owners of pass-through businesses, the reconciliation package (1) raises the state and local tax (SALT) deduction cap, (2) denies the benefit of pass-through entity-level taxes that had previously worked around the SALT cap for such pass-through businesses, and (3) increases the Section 199A deduction for qualifying pass-through entities.
4 min read
State Implications of the One, Big, Beautiful Bill
As the US House hashes out its “One, Big, Beautiful Bill,” statehouse lawmakers are watching closely, given the impact of both its tax and spending provisions on state budgets.
12 min read
What Are the Goals of Retaliatory Tax Policies?
The US Ways and Means Committee’s “Big Beautiful Bill” includes a retaliatory provision called Section 899, along with an expansion of the base erosion and anti-abuse tax (BEAT).
7 min read
Fiscal Forum: Future of the EU Tax Mix with Dr. Jost Heckemeyer
Sean Bray interviewed Professor of Business Accounting and Taxation at the University of Kiel, Jost Heckemeyer, about the future of the EU tax mix. The interview shows that there is a trade-off between stability and flexibility in European tax policymaking. It also shows that there ought to be a balance between fairness and competitiveness when thinking about improving tax policy.
16 min read
A More Generous SALT Deduction Cap in the Big, Beautiful Bill Would Cost Revenue and Primarily Benefit High Earners
Letting the SALT cap slip further upwards would undercut the TCJA’s long-term legacy, worsening the fiscal outlook of the tax package and providing an unneeded benefit to higher earners.
4 min read
An Income Tax by Any Other Name: State-Level Non-UI Payroll Taxes
Six states and DC assess a state-level non-UI payroll tax in addition to their mandatory federal UI payroll tax.
6 min read
Montana Property Tax Reform Options: A Tax Shift Is Not a Tax Reform
With such important changes to Montana’s property tax system at stake, it’s important that lawmakers get the details right.
5 min read
House Tax Package Could Double Economic Growth Impact by Prioritizing Permanence for TCJA Business Provisions
As the current tax package stands, the House’s use of temporary policy is leaving most of the economic growth opportunities on the table.
2 min read
House “One Big Beautiful Bill” Riddled with Temporary Tax Policy
As lawmakers continue to debate the “One Big Beautiful Bill,” they should abandon temporary and complex policy in favor of simplicity and stability.
4 min read
Exorbitant Sports Betting Taxes Could Kill the Legal Market
The unique complexities of tax design for sports betting excise taxes make optimal tax design particularly challenging. Any reforms to the federal sports betting tax should ensure that both bettors and operators find legal markets more attractive than illicit markets.
6 min read
House GOP’s Approach to the IRA Clean Energy Tax Credits: Five Things to Know
Tax simplification has two aspects. The first is a code without a mess of targeted provisions for various social policy goals. The second is a code with provisions that are simple and easy to comply with. The bill succeeds at the first, but fails at the second.
7 min read
Washington’s Digital Ad Sales Tax Legislation Is a Legal and Economic Minefield
In Washington, Gov. Ferguson (D) will soon have to act on legislation enacting a far more sweeping tax on Washington-based businesses than lawmakers imagined.
7 min read
Disallowing Business SALT Raises Significant Revenue for Reconciliation but Slows Economic Growth
Pairing permanent TCJA individual tax cuts with new limits on business SALT deductions would shrink the economy, reduce American incomes, and increase the federal budget deficit, undermining the policy goals of TCJA permanence.
3 min read
Even with Exemptions, Tariffs Will Hurt American Energy Production
The Trump administration advocates an “energy dominance” agenda to boost US energy production and lower costs. Its tariff agenda runs directly counter to it.
5 min read
Balls and Strikes on American Manufacturing: What Are the Facts?
Catastrophic rhetoric about US manufacturing is not justified. The tariffs are extremely counterproductive. Still, all is not well in the US manufacturing sector. What should we do?
7 min read