Tax Policy Blog

Colombia’s New Dividend Policy Raises Taxes on Investors

Tax Competition of a Different Flavor at the OECD

Easing the Kentucky Combined Reporting Transition

Maine’s Water Extraction Tax Proposal Is Poor Tax Policy

Taxing the extraction of water does not make sense as an excise tax and does not make sense as a mechanism to finance rural broadband and public education.

Corporate Tax Reform Comes to Arkansas

Arkansas’s Senate Bill 576 would overhaul the state’s corporate income tax code and dramatically increase its competitiveness from 46th to 44th nationally.

Senators Introduce Legislation to Fix the Retail Glitch

Is Increasing the Capital Gains Tax Rate the Right Way to Generate Revenue?

What’s up with Being GILTI?

The Tax Cuts and Jobs Act made significant changes to the way U.S. multinationals’ foreign profits are taxed. GILTI, or “Global Intangible Low Tax Income,” was introduced as an outbound anti-base erosion provision.

Utah Proposal to Modernize State Sales Should Avoid Layering Taxes on Business Inputs

Washington’s Vapor Tax Proposal Would Discourage Alternatives to Smoking

Oregon’s Proposed Gross Receipts Tax Is More Damaging Than Proposed Value-Added Tax

Hollywood Entertainers of Yore Dodged Higher Income Tax Rates

Who Wants to Tax a Millionaire? The State of New Jersey

Rhode Island Entity-Level Tax Proposal Raises Legal and Practical Concerns

Analysis of the “SALT Act”

Lawmakers recently introduced a bill to repeal the $10,000 cap on the state and local deduction (SALT) and raise the top tax rate on ordinary income from 37 percent to 39.6 percent.

France’s Digital Services Tax: Facts and Analysis

Michigan Governor Proposes Gas Tax Increase, Entity-Level Business Tax

Washington Capital Gains Proposal Not Helped by Analogy to Real Estate Excise Tax

Utah Contemplates 86 Percent Tax on E-Cigarettes

New Mexico Tax Increase Package Advances