Tax Policy Blog

Tax Compliance Burden Could Cost America as much as 1.2 Percent of its GDP

The time and effort associated with tax compliance is a drag on the economy, as researchers have shown. Will the Tax Cuts and Jobs Act reduce that burden?

Banks Urge Congress to Review Credit Union Exemption

Billions of New Revenue for Georgia Leads to Tax Reform Discussion

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

Testimony: Volatility and Legality of the Capital Gains Tax Proposal in Washington

Mississippi’s Pro-Growth Tax Swap Proposal

Iowa Governor Outlines Plan to Cut Rates and Repeal Federal Deductibility

Lower Social Security Benefits under Governor Cuomo’s Plan

Electric Vehicles Will Have a Long-Term Impact on the Gas Tax

In the wake of the Trump administration’s infrastructure plan, it’s worth considering how the gas tax will remain viable with the rise of electric vehicles.

European Countries Push Forward on Digital Taxes Despite Pleas to Wait

Budget Deal Would Retroactively Extend Several Expired Tax Provisions

The ‘Grain Glitch’ Needs to Be Fixed

The Tax Cuts and Jobs Act tax preference for farm co-ops would distort agricultural activity and create tax planning opportunities for wealthy taxpayers.

Introducing the Tax Foundation’s Tax Reform Calculator

The Tax Foundation’s 2018 tax reform calculator shows you how the Tax Cuts and Jobs Act will impact take-home incomes, taxes owed, and more.

Testimony: Oregon Should Consider Decoupling From the Pass-Through Deduction

Oregon’s Legislative Revenue Office anticipates a $40 million revenue loss in fiscal year 2019, for one simple reason: absent legislative action to the contrary, Oregon will adopt the new pass-through deduction, while most other states will not.

The U.S.’s New Ranking on the International Tax Competitiveness Index

The TCJA is projected to improve the United States’ current ranking from 30th among the 35 Organisation for Economic Co-operation and Development (OECD) countries to 25th, an improvement of five places.

Pennsylvania’s New Penalties on Investment Could Scare off Amazon, Others

While other states are working to promote growth, Pennsylvania is headed in the opposite direction with a policy that dramatically overtaxes investment.

The Capital Gains Tax is Back in Washington—and it’s Still an Income Tax

Testimony: Should D.C. Have the Highest State Cigarette Tax in the Country?

West Virginia Constitutional Amendment Would Roll Back Property Taxes on Machinery and Equipment

Governor Justice’s proposal to roll back West Virginia’s tangible personal property tax, a tax on equipment and machinery, is an opportunity improve the state’s outmoded property tax structure.

Reviewing the Credit Union Tax Exemption