Nicole Kaeding

Testimony: Idaho Should Consider Decoupling from the Pass-Through Deduction

Mississippi’s Pro-Growth Tax Swap Proposal

Lower Social Security Benefits under Governor Cuomo’s Plan

SALT Update: Property Tax Prepayments Need an Assessment

Does Your State’s Corporate Income Tax Code Conform with the Federal Tax Code?

Whether your state’s corporate income tax code conforms to the federal corporate income tax code matters a great deal for how the Tax Cuts and Jobs Act will impact revenue in your state.

The Tax Cuts and Jobs Act: The Impacts of Jobs and Incomes by State

Overall, the Tax Cuts and Jobs Act is projected to add 339,000 new jobs to the U.S. economy and boost average after-tax incomes for middle-income families by $649.43. Here’s how jobs and after-tax wages will be impacted in your state.

Prepaying SALT isn’t an Option

As the Tax Cuts and Jobs Act seeks to simplify the tax code, a last-minute provision closed a potential new tax-planning strategy germinating before the bill even passed.

Details of the Conference Report for the Tax Cuts and Jobs Act

Does Your State’s Individual Income Tax Code Conform with the Federal Tax Code?

As the federal government continues to debate tax reform, states, and many taxpayers, are asking an important question: How is my state’s tax code impacted? The exact impacts won’t be known until the federal bill is finalized, but a good place to start is understanding the issue of conformity.

Arkansas Tax Reform: Lessons from Other Legislators

Property Taxes in Arkansas

As Arkansas considers tax reform, expanding or increasing the state’s property tax, if used to finance other tax changes, would be worth exploring.

JCT’s Dynamic Score is Positive But Underestimates Economic Benefits

The Joint Committee on Taxation (JCT) dynamic scoring estimate of the Senate’s Tax Cuts and Jobs Act confirms that tax changes impact economic growth. While JCT’s estimates are positive, there is reason to believe that the tax plan would produce even greater dynamic effects than its analysis shows.

Understanding JCT’s New Distributional Tables for the Senate’s Tax Cuts and Jobs Act

Much attention is being paid to distributional tables released by JCT on the Senate’s Tax Cuts and Jobs Act, but their results don’t quite seem to show what some are suggesting. While the results appears to show a tax increase for some lower-income filers, this is due to the unique nature of the individual mandate and the premium tax credits available under the Affordable Care Act.

The House Takes a Big Step Forward on Tax Reform

The House of Representatives passed the Tax Cuts and Jobs Act by a vote of 227-205. Here is a summary of the major provisions in the final package.

Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act

The Chairman’s Mark of the Senate’s Tax Cuts and Jobs Act includes a number of important changes. Here’s a quick overview of those that matter most.

The Senate Tax Cuts and Jobs Act: The Impacts of Jobs and Incomes by State

See the state-by-state impact of the Senate Tax Cuts and Jobs Act for both new jobs and the boost to after-tax incomes for middle-income families.

Small Pass-Through Businesses Would See Some Benefits Under the House Tax Cuts and Jobs Act

Even with large changes, many in the pass-through community are arguing that small pass-throughs don’t benefit since most or all of their taxable income falls below the 25 percent maximum rate. While correct on the small point, advocates miss the greater tax reform picture. Small pass-through businesses would still benefit from a number of other changes.

How to Improve Arkansas’s Sales and Use Tax

North Carolina Continues its Successful Tax Reforms

Sales Tax Base Broadening: Right-Sizing a State Sales Tax

Due in part to historical accident and also to the proliferation of exemptions, the effectiveness of the state sales tax continues to erode. The median state sales tax, which should apply to all personal consumption, is nonly applied to 23 percent of personal consumption.