Louisiana and Oklahoma Propose a More Principled Tax on Moist Snuff Tobacco
A new bill in Oklahoma, HB 3983, could become a template for taxing moist snuff tobacco (MST) by weight rather than ad valorem.
4 min read
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Testimony: A High-Earner Surtax Would Hurt Rhode Island’s Small Businesses
The economic literature overwhelmingly finds that an income tax increase of this magnitude would negatively affect economic growth and opportunity in Rhode Island.
How Well Do Carbon Taxes Match Their Promise? Evidence from 2023
The carbon tax is often considered the ideal climate policy. However, existing carbon taxes do not match the ideal theoretical policy. More than two dozen carbon taxes exist in the world today, and they vary widely in terms of design.
61 min read
Minnesota Should Learn from Europe: Wealth Taxes Are a Failed Experiment
A new bill introduced in the Minnesota House seeks to tax non-real assets, imposing an annual tax of 1 percent on “taxable wealth” exceeding $10 million for individuals and trusts from tax year 2026 onward.
6 min read
Tracking the Impact of the Trump Tariffs & Trade War
The Trump tariffs have not meaningfully altered the trade balance and amount to an average tax increase per US household of $700 in 2026.
56 min read
Digital Services Taxes in Europe, 2026
Currently, about half of all European OECD countries have either announced, proposed, or implemented a digital services tax. Because these taxes mainly impact US companies and are thus perceived as discriminatory, the US responded with retaliatory tariff threats.
5 min readFeatured Work
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2026 State Tax Competitiveness Index
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International Tax Competitiveness Index 2025
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Risks to the US Tax Base from Pillar Two
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Commentary
See All CommentaryTestimony: A High-Earner Surtax Would Hurt Rhode Island’s Small Businesses
The economic literature overwhelmingly finds that an income tax increase of this magnitude would negatively affect economic growth and opportunity in Rhode Island.
No, Tariffs Are Not Strengthening the Economy
Testifying to Congress, United States Trade Representative Jamieson Greer argued that “President Trump’s trade policy is working.” The data present a different picture: President Trump’s trade agenda is actually holding back the economy.
Is America Financially Illiterate? The Numbers Are Alarming
Most Americans don’t understand how the tax code works, and it’s costing them.
Testimony: Illinois “Millionaire’s Tax” Would Hurt Small Businesses, Exacerbate Outmigration
Illinois’ proposed Millionaire’s Tax would raise taxes on Illinois families and businesses in an economically damaging way, further harming the state’s competitiveness and reducing economic opportunity even for those Illinois residents who would not owe the tax directly.
Testimony: Vermont Would Tie for Highest Income Tax Rate in Country Under New Proposal
The proposed increase of Vermont’s top income tax rate would have negative effects on the state’s economy and competitiveness.
Hochul’s Pied-à-Terre Tax: One More Bad Option to Close NYC Budget Gap
New York City’s proposed “pied-à-terre” tax surcharge on second homes valued at over $5 million would impose higher costs for residents, reduce investment, and dim economic prospects.
Tax Refunds Are Higher. That’s Only a Fraction of the Story.
Testimony: The Impact of the 2025 Reconciliation Law’s Tax Changes on Small Businesses and Lessons for Future Tax Reform
Remote Work and State Taxes: What You Need to Know
Corporate Tax Payments Will Fall This Year. Here’s Why That’s Good News.
We Tracked Every Trump Tariff Change for a Year. Here’s What We Found.
Gas Tax Holidays Sound Politically Tempting. Too Bad They Don’t Work.