Tax Policy Blog

Implementing Phase Three of Individual Income Tax Cuts in Arkansas

Don’t Judge Your Taxes by Your Refund

Wyoming’s Proposed Corporate Tax is More Burdensome Than It Appears

States are Betting on Revenue from Sports Betting This Year

Unclear if Warren’s Wealth Tax Proposal is Constitutional

There is a chance that Senator Warren’s proposed wealth tax would be found unconstitutional, but opinions are mixed and the precedents go both ways.

Sen. Warren’s Wealth Tax Is Problematic

Sen. Elizabeth Warren recently proposed a wealth tax on high-net-worth individuals, a type of tax that is poorly targeted, difficult to administer, and raises constitutional questions.

States Should be Wary of ITEP Marijuana Tax Policy

Spotify Mixes Up Tax Notices to D.C. and Iowa Subscribers

Higher Corporate Tax Revenues Globally Despite Lower Tax Rates

New Swedish Coalition Government Proposes Sweeping Tax Cut Plan

Sorry, Washington State: Capital Gains Taxes are Still Income Taxes—But There’s a Better Way

A new, high tax rate on capital gains income would be a risky move for Washington State even if it didn’t face an enormous constitutional challenge.

Ocasio-Cortez’s Proposed 70 Percent Top Marginal Income Tax Rate Would Deter Innovation

Tax Relief is on the Agenda in Austria

How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis

Due to a narrow tax base and a decrease in capital gains realizations, Congresswoman Ocasio-Cortez’s plan to tax income above $10 million would not raise as much revenue as intended. See our 10-year revenue estimates.

Another Step on the Road Toward Fiscal Union?

Virginia on the Cusp of a $600 Million Unlegislated Tax Increase

Lawmakers Start the New Year with a Long Tax Policy To-Do List

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

We Shouldn’t Scrap Dynamic Scoring

The Impact of Tax Cuts on Arkansas Households