Power and Tax Policy: When Does Leveraging Market Access as a Coercive Geoeconomic Tool Succeed?36 min read
As Nicotine Pouch Market Grows, States Face Trade-Off Between Tax Revenue and Harm Reduction6 min read
Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mistakes of Digital Services Taxes
ResearchJuly 1, 2004July 24, 2023 Nonresident State and Local Income Taxes in the United States: The Continuing Spread of “Jock Taxes”2 min read
ResearchJuly 1, 2003July 24, 2023 State and Local Income Taxation of Nonresident Athletes Spreads to Other Professions1 min read