Tax Policy Blog

Colorado Bill Would Put Vapor and Cigarette Tax Increases on November Ballot

Colorado Inches Forward on “Wayfair Checklist,” but Complexity and Legal Questions Remain

The Long View on the Top Marginal Income Tax Rate in Austria

Minnesota Considers $1.35 Billion Biennial Tax Increase

Connecticut Lawmakers Mull Capital Gains Surtax

Corporate and Pass-through Business Income and Returns Since 1980

More business income is reported on individual tax returns than corporate returns. The U.S. now has fewer corporations and more individually owned businesses. Corporations make up less than 5 percent of businesses but earn 60 percent of revenues.

Germany Proposes First R&D Tax Break

Oregon’s Proposed Corporate Activity Tax Would Harm Low-Income Oregonians the Most

Why State-for-Local Tax Swaps Are So Hard to Do

Who Wants a Tax Increase?

Texas Considers Options for Reducing Property Taxes

The First Filing Season under the TCJA

Will North Carolina Reduce its Franchise Tax?

Oregon Introduces Gross Receipts Tax Legislation to Beat the Clock

Texas Proposal to Tax Peer-to-Peer Car Sharing is Creative but Misses the Mark

Recapping the 2019 Arkansas Tax Reform

A Tradition Unlike Any Other: The Masters Tax Exemption

Augusta National Golf Club is famous for more than green jackets and pimento cheese sandwiches—legend has it that it’s the impetus for one of the tax code’s many exemptions.

Oregon Shouldn’t Adopt a Margin Tax in Its Search for Revenue

Indiana Chips Away at Tangible Personal Property Taxes

Policymakers Should Learn from Tax Complexity in Brazil and the United States