Tax Policy Blog

Ohio Residents Just Abolished Two Villages Over Tax Increases

Understanding Why Full Expensing Matters

Understanding the channel through which a tax policy change is expected to affect the economy is crucial. Absent this understanding, we are likely to reach the wrong conclusions on what sound tax policy looks like and what changes would improve the tax code.

Utah Gears Up for Likely Special Session on Tax Reform

Five States Risking Lawsuits Over Their Online Sales Tax Systems

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

Massachusetts State House to Vote on Taxing Vaping and Banning Flavors

The Italian DST Marches On

Illustrating Senator Warren’s Taxes on Capital Income

Taken together, these proposed tax changes would significantly raise marginal and effective tax rates and increase the cost of capital, all of which would lead to a reduced level of output and less revenue than anticipated.

Welcome to the Index, Lithuania!

Excise Taxes Not the Answer for Streaming Services

Proponents of Wealth Taxation Must Consider its Impact on Innovation

Instead of raising revenue from a narrow tax base through high tax rates, policymakers should identify options to raise revenue efficiently through broad-based taxes consistent with sound tax policy.

An Analysis of the Economic, Revenue, and Distributional Effects of the Proposed Millionaire’s Surtax

Evaluating Democratic Presidential Candidates’ Proposals to Raise the Corporate Income Tax Rate

The OECD’s Pillar 2 Proposal Raises Serious Questions

Addressing tax avoidance is a key political issue for many countries, but these policies should not be discussed without accounting for the size of the current problem, how recent policy changes have addressed it, and what potential impacts might come from this new approach.

Reviewing the Deadweight Loss Effects of High Tax Rates

Deadweight loss effects demonstrate why policymakers should pursue a more efficient tax code to achieve distributional objectives, rather than pursuing high tax rates that create disproportionately high economic costs.

Pittsburgh Claims Home-Field Advantage, But Visiting Athletes Cry Foul

What Voters Told Us about Taxes on Election Day

Tax Interactions in Senator Warren’s “Medicare for All” Proposal Would Reduce Potential Revenue

Results of 2019 State and Local Tax Ballot Initiatives

Election Day 2019 will feature notable tax-related ballot measures in California, Colorado, New Mexico, Pennsylvania, Texas, and Washington. Once the polls close tonight, beginning with Pennsylvania and Texas at 8 PM EST, we will begin tracking the results as they come in.