Tax Policy Blog

Oregon’s Proposed Gross Receipts Tax Is More Damaging Than Proposed Value-Added Tax

Hollywood Entertainers of Yore Dodged Higher Income Tax Rates

Who Wants to Tax a Millionaire? The State of New Jersey

Rhode Island Entity-Level Tax Proposal Raises Legal and Practical Concerns

Analysis of the “SALT Act”

Lawmakers recently introduced a bill to repeal the $10,000 cap on the state and local deduction (SALT) and raise the top tax rate on ordinary income from 37 percent to 39.6 percent.

France’s Digital Services Tax: Facts and Analysis

Michigan Governor Proposes Gas Tax Increase, Entity-Level Business Tax

Washington Capital Gains Proposal Not Helped by Analogy to Real Estate Excise Tax

Utah Contemplates 86 Percent Tax on E-Cigarettes

New Mexico Tax Increase Package Advances

There are Better Ways to Raise Revenue in Oregon Than a Gross Receipts Tax

Taxing Transactions a Few Too Many Times

Arkansas Chips Away at Tax Reform

French Digital Services Tax Would Target A Select Group of Companies

What Happens When Everyone is GILTI?

Secretary Mnuchin, Finance Minister Le Maire, and other tax policy leaders should encourage the OECD and their own research staff to perform serious economic analysis on the alternatives for changing international tax rules before moving forward. It would be quite unfortunate for the world to learn the wrong lessons from U.S. tax reform.

To Remedy Tax Compliance Problems, Gig Economy Firms Need Policy Certainty

Lawmakers Introduce Another Tax Extenders Bill

A Gross Receipts Tax Would Not Right-Size the Tax Base in Oregon

North Carolina Judge Strikes Down Income Tax Cap Constitutional Amendment

Governor Evers Vetoes Wisconsin Standard Deduction Tax Relief Bill