Tax Policy Blog

Why Does Missouri Want a Gross Receipts Tax?

Maine Continues to Discuss Marijuana Legalization Details

Analyzing Washington State’s Tax Climate (Video)

Is the State and Local Tax Deduction in Place to Protect Against Double Taxation?

Repealing the state and local tax deduction will be an important part of pro-growth tax reform. Eliminating the deduction would free up $1.8 trillion to use for lowering rates across the board. Special interest groups will want you to think this deduction protects you against double taxation. Don’t fall for it.

Comments on South Dakota’s Challenge to Quill

What Rothification Means for Tax Reform

While no concrete plans for Rothification have been proposed, House GOP Republicans have kept the possibility on the table. Here’s what you should know.

What Counts as Tax Reform?

Do Hurricane Harvey Victims Deserve Less Federal Aid Because Texas is a Low-Tax State?

Why Business Tax Reform Will Encourage Additional Investment

Protecting Interstate Taxpayers from Discriminatory State Taxation: Illinois Central Railroad Company v. Tennessee Department of Revenue

Notes on Trump’s Tax Policy Speech in Missouri

The Effects of Converting the State and Local Tax Deduction into a Credit

The Careful Balance of Anti-Base Erosion Rules

A Unified Theory of Some of the Misconceptions in the Tax Reform Debate

Congress Considers Taxing Opioids

An Inside Look at Trump’s Infrastructure Plans

Amazon’s Marketplace Business Isn’t a Tax Avoidance Scheme

A Repatriation Tax Holiday Sounds Fun, but Comes with a Hangover

How Much Would Steve Bannon’s New Tax on Millionaires Raise?

The Effects of Lowering the Cap on the Home Mortgage Interest Deduction