QSBS exclusion distorts business choices by influencing business structure choices, timing of expansion, and investor’s decisions on capital allocation
5 min read
Instead of implementing new wealth taxes, European policymakers should focus on making the current tax system more efficient and transparent.
Our modeling indicates the One Big Beautiful Bill Act (OBBBA) will boost economic growth but increase deficits, leading to record high debt in 2028 that rises to 124 percent of GDP by 2034.
7 min read
Several states have decoupled from GILTI by name rather than statutory citation. Lawmakers in those states should amend these statutes to ensure that their tax code does not accidentally incorporate a much more aggressive tax on international income than the tax from which they previously decoupled.
6 min read
Public Law 86-272’s vague language, limited scope, and failure to evolve with modern commerce has rendered it increasingly ineffective, burdening businesses with heightened litigation and compliance challenges.
26 min read
To design an effective excise tax policy around smoking tobacco & nicotine products, it is crucial to consider the concept of harm reduction.
6 min read
2026 Tax Brackets
Facts & Figures 2025: How Does Your State Compare?
Summary of the Latest Federal Income Tax Data, 2025 Update
State and Local Sales Tax Rates, Midyear 2025
State Individual Income Tax Rates and Brackets, 2025
Corporate Tax Rates Around the World, 2024
Top Personal Income Tax Rates in Europe, 2025
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Commentary
See All CommentaryTestimony: Taxation of Ultra-High-Net-Worth Individuals
Instead of implementing new wealth taxes, European policymakers should focus on making the current tax system more efficient and transparent.
Tariff Rebate Checks Won’t Help Families. Ending the Trade War Would.
One thing remains certain: sending out tariff rebates does not provide a long-term solution for families, but ending the trade war would.
Trump’s Tariffs Head to the Supreme Court
In this episode of The Deduction, we unpack Trump’s tariffs as they head to the Supreme Court. We break down scenarios if the Court upholds or strikes the tariffs, who really pays, and how Congress might respond—your concise guide to tariffs and the Supreme Court.
The Chronic Disorder of Ever-Expanding Healthcare Subsidies
Amidst a government shutdown, healthcare subsidies have metastasized into a major threat to the nation’s fiscal and economic health.
Testimony: Digital Services Taxes in the European Union
Since digital services taxes deliver limited revenue, shift the burden to European consumers, and risk provoking trade disputes, it’s time for policymakers to rethink their approach.
Can We Replace the Property Tax?
With property tax bills on the rise, homeowners are searching for answers—and some even want to abolish the tax altogether. In this episode, we break down why property taxes are increasing, common but flawed solutions, and why the property tax remains an economically efficient revenue source.
Could a Pigouvian Tax Help Solve Climate Change?
Learning, Not Leaning: What Canada’s Tax Policy Should Take from the US
Why the US is the World’s Corporate Headquarters
The Transatlantic Balancing Act
Is the One Big Beautiful Bill a Step Back for Tax Simplicity?
Testimony: Kansas Sales Tax Modernization and Income and Property Tax Relief Considerations