New Research Finds That Revenue-Maximizing Top Tax Rate Likely Lower Than Previous Estimates5 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
ResearchJanuary 31, 2007July 24, 2023 Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance3 min read