Alabama Tax Tribunal Says Out-of-State Workers Owe Income Taxes
If Alabama continues on its current path, its treatment of remote workers would be even more aggressive than that of New York—a shaky legal foundation.
6 min read
Blog Articles
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Washington Supreme Court Affirms Capital Gains Tax and Invites Challenge to Broader Income Tax Restrictions
The Washington Supreme Court not only gave its blessing to a capital gains tax that runs afoul of the state constitution, but it also set out a welcome mat for legislators eager to implement a broader income tax.
7 min read
Mississippi’s Capital Improvement Plan Leads in the South and Nationwide
A recently enacted bill in Mississippi made the Magnolia State only the second state in the country to make full expensing permanent. The bill joins reductions to the individual income tax and capital stock tax rates, already in progress, as model, pro-growth reforms for the region.
5 min read
Vermont Tobacco Flavor Ban Would Cost Nearly $16 Million Per Year
Vermont lawmakers must weigh the potential benefits of cessation for some smokers against increased smuggling (and related criminal activity), and a loss of tax revenue not commensurate with a decline in smoking.
6 min read
Temporary Full Expensing Arrives in the UK
The UK’s adoption of full expensing is a welcome step that may generate short-run economic benefits. However, for the reform to have a meaningful effect on the UK’s international competitiveness and long-run economic performance, it must be made permanent—which the British government has said it hopes to do.
6 min read
New Mexico’s Omnibus Tax Bill
Adopting the sound tax reforms still pending in Santa Fe is an opportunity for New Mexico to keep up with the pack or risk falling further behind.
7 min read
Chile Needs Pro-Growth Tax Reform
As Chile looks to the future, policymakers might want to follow the UK’s example. Policymakers should focus on growth-oriented tax policies that encourage private and foreign direct investment, savings, and entrepreneurial activity, increasing Chile’s international tax competitiveness.
2 min read
Kentucky Should Refrain from Expanding Its Taxation of Business Inputs
As final negotiations occur between the House and Senate, legislators should avoid adopting new policies that would jeopardize Kentucky’s business tax competitiveness.
5 min read
Oklahoma Lawmakers’ Tax Reform Plan Would Put State in Top 10
The changes put forth in a new package of bills would represent significant pro-growth change for Oklahoma that would set the state up for success in an increasingly competitive tax landscape.
7 min read
Positive Tax Reforms in Massachusetts Budget Proposal Have Broader Implications
The proposed reforms would be welcome changes to the Commonwealth’s tax code, but the economic principles behind the reforms also have important implications for the Bay State’s income tax system writ large.
6 min read
Biden’s New Tax Proposals Are Complicated and Rife with Double Taxation
Tax reform should be about increasing fairness. And the way to get there is by reducing complexity and double taxation, not by doubling down on them.
6 min read
Analyzing the Kansas Senate’s Proposed Tax Changes
As Kansas legislators consider additional tax policy changes this legislative session, they should prioritize economic growth and a structurally sound tax code.
7 min read
Biden’s FY 2024 Budget Would Result in More Than $4.5 Trillion in Gross Tax Increases
President Biden’s new budget proposal outlines several major tax increases targeted at businesses and high-income individuals that would bring U.S. income tax rates far out of step with international norms.
7 min read
Dear President von der Leyen: President Biden Can’t Fix European Competitiveness
Focusing on the “threat” to European industry caused by the Inflation Reduction Act rather than internal tax system flaws puts the EU at risk of slower economic growth and possibly losing some of its important industrial base. It is also contrary to the EU’s geopolitical goals.
4 min read
EU Taxation: Prioritizing Geopolitics over Revenue
If the EU wants to strategically compete with economic powers like the United States or China, it needs principled, pro-growth tax policy that prioritizes efficient ways to raise revenue over geopolitical ambitions.
6 min read
Careful What You Wish For: CHIPS Subsidies Require “Excess Profits” Sharing
Instead of such a complex and inefficient system, policymakers should move to full expensing as part of the effort to build.
3 min read
North Dakota’s Path to a Flat Individual Income Tax
Crafting a hybrid bill for a low, flat rate on a broad base—with well-designed revenue triggers to responsibly reduce rates in the future—could be an ideal way forward for the North Dakota Senate.
7 min read
Taxing Distributed Profits Makes Business Taxation Simple and Efficient
Adopting a distributed profits tax would greatly simplify U.S. business taxes, reduce marginal tax rates on investment, and renew our country’s commitment to pro-growth tax policy.
6 min read
West Virginia Lawmakers Reach Deal on Tax Relief
In a day and age when businesses and individuals alike are increasingly mobile, West Virginians can be relieved that their state is getting off the sideline and into the action.
4 min read
Cities Want to Tax Streaming Video Services, but They’re Not Sure Why
A growing number of cities, in red states like Arkansas and Texas, blue states like California and New Jersey, and purple states like Georgia and Nevada, have pursued streaming taxes in recent years.
7 min read