Tax Policy Blog

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

The Tax Cuts and Jobs Act After A Year

The Tax Switch that Could Speed Up December Divorces

Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs

A recent paper discusses two main trends related to U.S. entrepreneurs: the decrease in the number of entrepreneurs and the increase in their borrowing. Entrepreneurs have increased their debt holdings relative to their assets over the past three decades.

From the EU Digital Services Tax Debate—to the OECD?

The Arkansas Tax Task Force Concludes its Work