Tax Policy Blog

New Study Raises Questions about European Commission Proposal to Tax Digital Companies

New Budget Resolution Gives Hope for Phase Two of Tax Reform

Recommendations for the Arkansas Tax Reform and Relief Task Force

Supreme Court Decides Wayfair Online Sales Tax Case

The U.S. Supreme Court handed down its decision in South Dakota v. Wayfair. Thirty-one states that currently tax internet sales will be impacted.

Arkansas: Options for Excise Tax Reform

A Financial Transactions Tax Is A Retread of Bad Ideas

Three Possible Impacts of the TCJA Related to the Financial Services Sector

Stock Buybacks Don’t Hinder Investment Spending

Stock buybacks transfer capital from old established firms to new and innovative ones that need capital to meet their potential.

New Jersey May Adopt Highest Corporate Tax in the Country

A Small Victory on the Global Spread of Soda Taxes

The Complicated Nature of the Deductibility of Drug Advertising

Update: The Impact of Enacting President Trump’s Tariffs

Second Round of Tax Reform Might Address Retirement Accounts

Seattle City Council Votes Overwhelmingly to Repeal New Business Head Tax

New Jersey Still Considering Hefty Corporate Tax Increase, a Move in the Wrong Direction

Social Security in Deficit: Why and What to Do About It

The OECD Highlights the Economic Growth Benefits of Full Expensing

The Organisation for Economic Co-operation and Development (OECD) praised a measure in the Tax Cuts and Jobs Act (TCJA) passed last December.

New Letter Says the “Retail Glitch” is Discouraging Business Investment

Retail groups sent a letter to Congress explaining that the “retail glitch” in the Tax Cuts and Jobs Act would discourage business investment.

The Potential Outcomes of the Wayfair Online Sales Tax Case

Taxing Patreon Contributions