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Tax Policy Blog

Stay informed with quick and accessible analysis of today's top tax policy topics. Read Tax Foundation's Tax Policy Blog for insight from our experts on tax policies across the U.S. and abroad.

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Blog Articles

6178 Results
Lottery

Mississippi Lawmakers Consider Creation of State Lottery

As Mississippi policymakers contemplate a lottery, it may be tempting to think of it as free money—new revenue raised without having to adopt a new tax. A better way of thinking about the issue, however, would recognize the lottery for what it is: a regressive form of high implicit taxation.

3 min read

Other Federal Tax Changes in the New Year

Though the focus has been on the Tax Cuts and Jobs Act, there are other federal changes that took place on January 1, 2018 which are also worth reviewing.

3 min read
Retirement Savings Tax Cuts and Jobs Act

Retirement Savings Left Largely Untouched by Tax Reform

While rumors flew around Washington in the fall that the Tax Cuts and Jobs Act would dramatically impact retirement savings accounts, the plan has made only a few minor modifications.

3 min read
Individual Income Tax Conformity by State

Pass-Through Deduction Won’t Flow Through to Most States

For policymakers in most states, the fact that the pass-through deduction doesn’t affect AGI should come as a relief. For those in the six states which use federal taxable income as their starting point for conformity, decoupling from the provision is an entirely viable option.

2 min read
Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act: Preliminary Economic Analysis

According to the Tax Foundation’s Taxes and Growth Model, the Tax Cuts and Jobs Act would lead to a 1.7 percent increase in GDP over the long term, 1.5 percent higher wages, an additional 339,000 full-time equivalent jobs, and cost $1.47 trillion on a static basis and by $448 billion on a dynamic basis.

2 min read
state and local tax deduction

Prepaying SALT isn’t an Option

As the Tax Cuts and Jobs Act seeks to simplify the tax code, a last-minute provision closed a potential new tax-planning strategy germinating before the bill even passed.

2 min read
state tax revenue decline, state tax collections, local tax collections. Sources of Government Revenue

Conference Report Limits on Interest Deductions

There is no good reason to eliminate interest deductions to permit expensing. Expensing is a key element of any tax system which seeks to put all economic activity on a level playing field.

9 min read