![The Jobs Impact of the Tax Cuts and Jobs Act by State, 2018-2027: Methodology](https://taxfoundation.org/wp-content/uploads/2018/07/AdobeStock_87254627-e1533072091711-300x220.jpeg)
Blog Articles
![The Jobs Impact of the Tax Cuts and Jobs Act by State, 2018-2027: Methodology](https://taxfoundation.org/wp-content/uploads/2018/07/AdobeStock_87254627-e1533072091711-300x220.jpeg)
![IRS State and Local Deduction Cap Workaround SALT](https://taxfoundation.org/wp-content/uploads/2018/08/AdobeStock_29888665-e1535052203832-300x200.jpeg)
![Proposed Corporate Rate Hike Would Damage Economic Output, Corporate Tax Reform](https://taxfoundation.org/wp-content/uploads/2018/08/worker-factory-steel-tariffs-trade-manufacturing-economic-harm-job-e1568232355326-300x169.jpeg)
Proposed Corporate Rate Hike Would Damage Economic Output
Raising the corporate tax rate would reduce economic growth and lead to a smaller capital stock, lower wage growth, and reduced employment.
2 min read![Arkansas Tax Reform Task Force](https://taxfoundation.org/wp-content/uploads/2018/07/Arkansas-300x200.jpeg)
Prioritizing Tax Reform in Arkansas
1 min read![IRS State and Local Tax Deduction SALT Workaround, Federal income data, AGI](https://taxfoundation.org/wp-content/uploads/2015/11/IRS-300x157.jpg)
What to Expect from IRS Guidance on SALT Deduction Cap Workarounds
While a few are hoping for a different outcome, most observers expect the IRS to disallow these new, intentional SALT workarounds that have been adopted by New York and a handful of other states.
7 min readResponding to the NYT’s Stock Buybacks Analysis
The increase in stock buybacks isn’t surprising nor a sign that the Tax Cuts and Jobs Act won’t increase domestic investment.
2 min read![Lowering the Corporate Income Tax Rate Benefits Old and New Capital](https://taxfoundation.org/wp-content/uploads/2018/08/business-investment-300x225.jpeg)
Lowering the Corporate Income Tax Rate Benefits Old and New Capital
Cutting the corporate tax rate improves the United States’ international tax competitiveness, incentives new investment and benefits both old & new capital.
3 min read![Arkansas Tax Reform Task Force](https://taxfoundation.org/wp-content/uploads/2018/07/Arkansas-300x200.jpeg)
![Stock Buybacks - Stock market 2018 Tax Cuts and Jobs Act](https://taxfoundation.org/wp-content/uploads/2018/08/Stock-Market-300x186.jpeg)
What the Main Criticisms of Stock Buybacks Get Wrong
Stock buybacks are a clearly visible phenomenon, but most critics point out the initial action, the buyback, and ignore the greater context.
3 min read![How high are capital stock taxes in your state? 2018](https://taxfoundation.org/wp-content/uploads/2018/07/Capital-Stock-Taxes-300x268.png)
![Decomposing a Dynamic Revenue Estimate, Tax Cuts and Jobs Act, Corporate Tax Revenue](https://taxfoundation.org/wp-content/uploads/2018/07/economic-analysis-300x201.jpeg)
Decomposing a Dynamic Revenue Estimate
4 min read![Arkansas Tax Reform Task Force](https://taxfoundation.org/wp-content/uploads/2018/07/Arkansas-300x200.jpeg)
![Senator Harris’s Rent Relief Tax Credit is a Well-Intentioned Misfire](https://taxfoundation.org/wp-content/uploads/2018/07/rent-relief-300x200.jpg)
![PHIT Act is Unfit for Good Tax Policy](https://taxfoundation.org/wp-content/uploads/2018/07/fitness2-300x199.jpg)
![Tax Reform 2.0 Framework a Good Start](https://taxfoundation.org/wp-content/uploads/2018/07/money-2724241-300x203.jpg)
Tax Reform 2.0 Framework a Good Start
2 min read![South Dakota v Wayfair Moore v. United States tax unrealized income gains Obergefell v. Hodges: Supreme Court Upholds Same-Sex Marriage U.S. Supreme Court Nomination 2018](https://taxfoundation.org/wp-content/uploads/2018/07/AdobeStock_114271865-e1531170050696-300x200.jpeg)
Testimony: Post-Wayfair Options for Congress
10 min read![Washington Business Tax Structure](https://taxfoundation.org/wp-content/uploads/2017/01/seattle-300x156.jpg)
![Tax Cuts and Jobs Act State Conformity](https://taxfoundation.org/wp-content/uploads/2018/07/USA-map-300x214.jpg)
Five States Accomplish Meaningful Tax Reform in the Wake of the Tax Cuts and Jobs Act
Georgia, Idaho, Iowa, Missouri, and Utah capitalized upon the Tax Cuts and Jobs Act’s (TCJA) changes by conforming to increase their annual state revenues.
5 min read![PGA Tour Tax Exemption of Pro Sports Organizations, PGA, LPGA, NHL](https://taxfoundation.org/wp-content/uploads/2018/07/golf-1284012_1920-300x200.jpg)
![SALT Workaround Lawsuit](https://taxfoundation.org/wp-content/uploads/2018/07/linkedin-In-Stream_Wide___new-york-central-park-300x158.jpg)
Evaluating the SALT Deduction Constitutional Challenge
Four states have brought a lawsuit against the federal tax bill claiming that its $10,000 cap on the state-local deduction is unconstitutional. Here’s why the lawsuit has little merit.
7 min read