Tax Policy Blog

The Potential Outcomes of the Wayfair Online Sales Tax Case

Taxing Patreon Contributions

Automobile Tariffs Would Offset Half the TCJA Gains for Low-income Households

Highlights from the New JCT Tax Expenditure Report

How have federal tax expenditures changed since passage of the Tax Cuts and Jobs Act? We compare 2017 and 2018 Joint Committee on Taxation estimates.

IRS to Issue Guidance Clarifying Viability of SALT Deduction Cap Workarounds

States Taxing Sports Betting: Lessons From Other Revenue Streams

Business Head Taxes Take Aim at Having “Too Many Good Jobs”

Indiana Passes Conformity Bill in One-Day Special Session

Indiana recently passed tax conformity legislation linking the state’s individual and corporate tax code to the new federal law.

Radical Changes to Small Business Taxation in the Works in New York

Seattle’s New Business Head Tax Law is Deeply Unpopular

Governor Dayton Vetoes Minnesota’s Conformity Bill

Fee Proposal Would Discourage Companies from Hiring Lower-Income Workers

Soda Taxes Are Not a Sensible Solution to Combat Obesity

Is Every Tax Cut Kansas?

D.C. Proposes Sales Tax Increase, Other Tax Changes

D.C. Council Forwards Hefty Cigarette Tax Increase

While a cigarette tax increase can seem like a productive step for public health, the decision carries with it many undesirable outcomes.

Not So Much Ado About Stock Buybacks—Q1 2018 Repurchases Comparable to Past Years

A closer look at the data shows that the amount of stock buybacks following the enactment of the Tax Cuts and Jobs Act isn’t out of the norm.

States Can’t Just Hit Pause on Implications of Federal Tax Reform

The new federal tax law left states with some important decisions to make. If they delay, their residents could face confusion come filing time.

How Lowering Corporate Tax Rates Encourages Economic Growth

What’s in the Iowa Tax Reform Package

Iowa Gov. Kim Reynolds is on the verge of signing tax reform legislation that would greatly improve the state’s needlessly complex tax code.