Blog Articles
Gross Receipts Taxes in the Marijuana Industry Found to Cause Distortionary Effects
States considering legalizing and taxing marijuana should pay attention to natural experiments occurring in states across the country.
4 min readGovernor Dayton’s Budget Proposal: Some Pro-Growth Provisions, but Misses the Mark on Others
The proposal includes some good reforms, including conforming to the federal full expensing provision, but also rolls back some recent positive changes.
2 min readProposed Chinese Tariffs Will Raise Taxes Following a Large Tax Cut
The Trump administration’s plan to levy $60 billion in tariffs on Chinese products could negate 20 percent of the benefits of the recently adopted tax cuts.
3 min readInversions under the New Tax Law
The Tax Cuts and Jobs Act was meant to boost growth and deter corporate inversions. What does it mean that an Ohio company is still moving its HQ to the UK?
5 min readLessons from the 2002 Bush Steel Tariffs
3 min readCorrect Decision to Exempt Canada and Mexico Assures that New Tariffs Won’t Work as Planned
President Trump’s plan to impose tariffs on all steel and aluminum imports–except those from Mexico and Canada–will not work as the administration hopes. It will increase costs for businesses and raise prices for consumers.
3 min readMaine Tax Conformity Bill a Step Toward Better Policy
In the wake of the Tax Cuts and Jobs Act, Maine is considering conformity legislation that would improve the competitiveness of the state’s tax code.
3 min read